2026-27 · all 8 states and territories
Payroll tax by state: 2026-27 rates, thresholds and calculator
Every rate and threshold for 1 July 2026 to 30 June 2027, checked against the revenue offices on 11 November 2026. Enter wages for each state to see your share of each threshold and your tax.
- Official figures only, each with its source
- Formulas from the payroll tax Acts
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Payroll tax calculator, 2026-27
8 states and territoriesFormulas used
- New South Wales: threshold = $1,200,000 × share × days; tax = (NSW wages − threshold) × 5.45%.
- Victoria: threshold = the lesser of $1,000,000 × share × days and that amount minus 50% of (Victorian wages − $3m × share × days), never below nil (so it shrinks from $3m × days and is nil from $5m × days); tax at 4.85% (1.2125% regional); surcharges 1% above $10m and another 1% above $100m (shared thresholds).
- Queensland: deduction = share × ($1.3m × days − (W − $1.3m × days) ÷ 7), not below nil; tax at 4.75% (4.95% if W is above $6.5m; 1% less for regional employers); mental health levy 0.25% above $10m and 0.5% above $100m (shared thresholds).
- Western Australia: nil if W ≤ $1m × days; 5.5% of all WA wages if W ≥ $7.5m × days; otherwise deductable amount = ($1m × days − (W − $1m × days) × 2/13) × share, tax = (WA wages − deductable amount) × 5.5%.
- South Australia: nil if W ≤ $1.5m × days; deduction = $600,000 × share × days; rate 4.95%, or (annualised W − $1.5m) ÷ $200,000 × 4.95% when annualised W is $1.7m or less.
- Tasmania: nil if W ≤ $1.25m × days; 4% on wages above the lower threshold ($1.25m × share × days); above $2m × days, 4% on the band between the two thresholds and 6.1% above the upper one.
- Australian Capital Territory: nil if W ≤ $1.75m × days; tax = (ACT wages − $1.75m × share × days) × rate, where the rate is 6.75%, 6.85%, 7.35%, 7.85% or 8.75% according to W.
- Northern Territory: nil if W ≤ $2.5m × days; deduction = $2.5m × days − half of the excess, not below nil; tax = (NT wages − deduction × share) × 5.5% (6.5% if W is $100m or more).
Where W is total Australian wages (yours or your group's), the share is the state's wages ÷ W and days is the days you paid wages ÷ 365. Method and sources.
2026-27 payroll tax rates and thresholds at a glance
Each state and territory taxes the wages paid there, but tests its threshold against your total Australian wages. Here are the 2026-27 figures, read from the revenue offices and the joint portal of the eight offices.[1]
| State or territory | Annual threshold | Rate | How the threshold works | Annual return due |
|---|---|---|---|---|
| New South Wales | $1,200,000 | 5.45%[2] | Full threshold, shared by NSW share of Australian wages and days employed | 28 July |
| Victoria | $1,000,000 | 4.85%[3] | Phased out at 50% between $3m and $5m of Australian wages (full year); none above | 21 July |
| Queensland | $1,300,000 | 4.75% (4.95% above $6.5m)[4] | Reduced by $1 for every $7 above $1.3m; zero at $10.4m | 21 July |
| Western Australia | $1,000,000 | 5.5%[5] | Diminishing threshold: reduced by $2 for every $13 above $1m; none at $7.5m or more | 21 July |
| South Australia | $1,500,000 | 0% to 4.95% between $1.5m and $1.7m; 4.95% above[6] | Deduction of up to $600,000, shared by SA share of Australian wages and days employed | 28 July |
| Tasmania | $1,250,000 | 4% from $1,250,001 to $2m; 6.1% above $2m[7] | Two thresholds ($1.25m and $2m), shared by Tasmanian share of wages and days employed | 21 July |
| Australian Capital Territory | $1,750,000 | 6.75% to 8.75%, set by total Australian wages[8] | Threshold shared by ACT share of wages and days employed; no taper | 28 July |
| Northern Territory | $2,500,000 | 5.5% (6.5% with Australian wages of $100m or more)[1] | Deduction reduced by $1 for every $2 above $2.5m; zero at $7.5m | 21 July |
Annual threshold, 2026-27
Starting rate above the threshold
Starting (lowest standard) rate. Higher rates apply to bigger payrolls in Queensland, South Australia (above its variable band), Tasmania, the ACT and the Northern Territory; Victoria and Queensland have lower regional rates.
- NSWNew South Wales$1.2m threshold · from 5.45%
- VICVictoria$1m threshold · from 4.85%
- QLDQueensland$1.3m threshold · from 4.75%
- WAWestern Australia$1m threshold · from 5.5%
- SASouth Australia$1.5m threshold · from 4.95%
- TASTasmania$1.25m threshold · from 4%
- ACTAustralian Capital Territory$1.75m threshold · from 6.75%
- NTNorthern Territory$2.5m threshold · from 5.5%
What changed on 1 July 2026
- ACT: threshold down from $2,000,000 to $1,750,000; five rates from 6.75% to 8.75%, chosen by total wages and charged on all ACT wages above the threshold.[8]
- Northern Territory: a 6.5% rate for employers and groups with Australian wages of $100 million or more; 5.5% and the $2.5m threshold unchanged for everyone else.[1],[9]
- Payday Super: from 1 July 2026 employers must get super into the fund within 7 business days of each payday.[10] What it means.
- NSW, Victoria, Queensland, WA, SA and Tasmania kept their 2025-26 thresholds and rates.[1]
Paying wages in more than one state?
You do not get a full threshold in every state. Each state gives you its threshold multiplied by the share of your Australian wages paid there. With $900,000 of NSW wages out of $3,000,000, your NSW threshold is $1,200,000 × 900,000 ÷ 3,000,000 = $360,000.[2] Victoria, Queensland, Western Australia and the Northern Territory also shrink the threshold as total wages grow, so the order in which you add wages matters less than the total.
Guides
- Multi-state calculatorAll 8 jurisdictions at once, with the threshold shared by state
- Interstate wagesHow each state shares its threshold, with the official examples
- GroupingWhen related businesses count as one employer
- Regional ratesVictoria 1.2125% and the Queensland 1% discount
- Thresholds historyEvery state, 2021-22 to 2026-27
- Due datesMonthly returns and the 21 or 28 July annual return
- What changed in 2026-27New ACT brackets, NT 6.5% rate
- Payday SuperSuper due within 7 business days of payday from 1 July 2026
- Over the threshold?Registering and what to do next, state by state
Common questions
Questions people in Australia search for, answered from the official sources.
What are the payroll tax rates by state in 2026-27?
New South Wales 5.45%; Victoria 4.85% (1.2125% for regional employers); Queensland 4.75%, or 4.95% when Australian wages are above $6.5 million; Western Australia 5.5%; South Australia 0% to 4.95% between $1.5 million and $1.7 million of Australian wages and 4.95% above; Tasmania 4% on wages from $1,250,001 to $2 million and 6.1% above; ACT 6.75% to 8.75% depending on total Australian wages; Northern Territory 5.5%, or 6.5% when Australian wages are $100 million or more.[1]
What is the payroll tax threshold in each state for 2026-27?
Annual thresholds for 2026-27: NSW $1,200,000; Victoria $1,000,000; Queensland $1,300,000; Western Australia $1,000,000; South Australia $1,500,000; Tasmania $1,250,000; ACT $1,750,000; Northern Territory $2,500,000. The thresholds are tested against your total Australian wages (or your group's), not just the wages paid in one state.[1]
Is payroll tax a state or federal tax?
Payroll tax is a state and territory tax. Each of the eight revenue offices sets its own rates and thresholds, and you register with each state or territory where you pay taxable wages once your Australia-wide wages exceed the threshold.[1],[11]
Which state has the lowest payroll tax?
It depends on your payroll. The Northern Territory has the highest tax-free threshold ($2.5 million) and Victoria and Western Australia the lowest ($1 million). The lowest rates are Victoria's regional rate of 1.2125% and Tasmania's 4% band on wages between $1.25 million and $2 million; the highest are the ACT's 6.75% to 8.75%. Because each threshold is shared by your wage share in that state, the calculator gives the real comparison for your numbers.[1]
Does payroll tax include superannuation?
Yes. Employer superannuation contributions are part of taxable wages for payroll tax, together with salaries, fringe benefits, termination payments, some contractor payments, allowances, bonuses, directors' fees and shares and options (Revenue NSW list; the other states follow harmonised rules).[12]
Sources
- Payroll tax rates and thresholds (all states and territories) · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 28/10/2026”
- Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
- Payroll tax (current rates) · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 29 September 2026”
- Payroll tax rates and thresholds · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 July 2024”
- Calculation: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
- Rates and thresholds · RevenueSA. checked 11 November 2026
- Rates and thresholds · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 29/06/2026”
- Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
- Payroll Tax Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. checked 11 November 2026
- Treasury Laws Amendment (Payday Superannuation) Act 2025 (No. 57, 2025) · Federal Register of Legislation. checked 11 November 2026
- Registration · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 10/07/2024”
- Register for payroll tax · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 June 2026”
Every figure on this page comes from the official pages above. We re-read them with the checks described here; if a page changes, the figure is re-checked before it stays on the site.
General information, not tax advice. Figures and formulas are taken from the official revenue office pages and legislation linked on each page. Payroll tax depends on facts this site cannot check (what counts as wages, exemptions, grouping, contractors). Confirm your liability with the revenue office of each state where you pay wages, or with a registered tax agent.