Calculator · 2026-27

Multi-state payroll tax calculator 2026-27

Enter the wages you pay in each state and territory. The calculator shares every threshold by your wage share and days, applies each state's formula and shows the working.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
  • Runs in your browser: nothing is sent

Payroll tax calculator, 2026-27

8 states and territories
Taxable wages paid in 2026-27 (AUD)

Estimated payroll tax: $0 · see the breakdown

Regional rates

Tip: you can type 1.5m or 800k. Wages include salaries, super, fringe benefits, directors' fees and other taxable payments.

Enter the wages you pay in each state or territory to see your threshold share and payroll tax.

  1. Type the taxable wages for the 2026-27 financial year (for example 1.5m).
  2. Change the days if you did not pay wages all year.
  3. Read the tax state by state, with the working.

Or try an example: a payroll split across NSW, Victoria and Queensland.

This is an estimate for the whole 2026-27 financial year. The amount you must lodge is worked out by each revenue office. Official calculators: NSW, QLD, WA, SA, TAS.
Formulas used
  1. New South Wales: threshold = $1,200,000 × share × days; tax = (NSW wages − threshold) × 5.45%.
  2. 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).
  3. 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).
  4. 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%.
  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.
  6. 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.
  7. 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.
  8. 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.

How the calculator works

The calculator adds up the wages you enter to get your total Australian wages (W). For each state it works out your share of that state's threshold, then applies the state's own formula, taken from the revenue office pages and the payroll tax Acts:[1]

  1. New South Wales: threshold = $1,200,000 × share × days; tax = (NSW wages − threshold) × 5.45%.[2]
  2. 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).[3],[4]
  3. 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).[5],[6]
  4. 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%.[7],[8]
  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.[9]
  6. 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.[10]
  7. 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.[11],[12]
  8. 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).[13]

Days are the days in the financial year in which you (or a member of your group) paid taxable or interstate wages, which is how the Acts define the part-year adjustment.[9],[11],[13] The calculator is checked against every official worked example we could find (see how we check).

What the calculator does not do

Common questions

Questions people in Australia search for, answered from the official sources.

How is payroll tax calculated in Australia?

Each state taxes the wages paid in that state above its share of the threshold. Your share is the threshold multiplied by the state's wages divided by your total Australian wages, and by the days you paid wages divided by the days in the financial year. Some states also shrink the threshold as wages grow (Victoria, Queensland, Western Australia, Northern Territory) or set the rate by your total wages (Queensland, South Australia, ACT, Northern Territory).[2],[14]

How do I claim the payroll tax threshold in multiple states?

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: for example, with $900,000 of NSW wages out of $3,000,000 in total, your NSW threshold is $1,200,000 × 900,000 ÷ 3,000,000 = $360,000.[2],[15]

What are the monthly payroll tax thresholds?

For 2026-27: NSW $92,055, $98,630 or $101,918 for a 28, 30 or 31-day month; Victoria $83,333; Queensland $108,333; Western Australia $83,333; South Australia $125,000; Tasmania days in the month ÷ days in the year × $1.25 million; ACT $145,833.33; Northern Territory $208,333. Monthly thresholds decide when you must register; your tax for the year is settled in the annual return.[1],[2],[16]

Guides

Sources

  1. 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”
  2. Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
  3. Threshold and phase-out rate · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
  4. Payroll tax surcharges · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
  5. Payroll Tax Act 1971 (Qld) · Queensland Legislation. checked 11 November 2026
  6. Calculating the mental health levy · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 11 August 2026”
  7. Pay-roll Tax Assessment Act 2002 (WA), ss 8, 10, 13 · WA Legislation. checked 11 November 2026
  8. Interstate non-group employer: Payroll tax · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
  9. Payroll Tax Act 2009 (SA), Schedule 1 · South Australian Legislation. checked 11 November 2026
  10. Payroll Tax Act 2008 (Tas), Schedule 1 · Tasmanian Legislation. checked 11 November 2026
  11. Payroll Tax Act 2011 (ACT), Schedule 1 and s 9 · ACT Legislation Register. checked 11 November 2026
  12. Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
  13. Payroll Tax Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. checked 11 November 2026
  14. Lodging payroll tax returns · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 09/06/2026”
  15. Payroll tax and interstate wages · Revenue NSW. checked 11 November 2026
  16. Rates and thresholds · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 29/06/2026”

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.