NSW · 2026-27

New South Wales payroll tax 2026-27

5.45% on NSW wages above a $1,200,000 threshold, shared by your NSW share of Australian wages and the days you paid wages.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
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$1,200,000annual threshold, 2026-27
5.45%rate
$101,91831-day month threshold
28 Julyannual return due

Figures for 1 July 2026 to 30 June 2027 from Revenue NSW and the joint revenue office portal, checked on 11 November 2026.

How NSW payroll tax is worked out

NSW charges 5.45% on the wages you pay in NSW above your tax-free threshold of $1,200,000.[1] You get the whole threshold only if you pay wages only in NSW, for the whole year, and are not part of a group.

If you also pay wages in another state or territory, your threshold is $1,200,000 × NSW wages ÷ total Australian wages. If you paid wages for only part of the year, it is reduced again by the days you paid wages ÷ the days in the financial year (days you paid wages anywhere in Australia: an employer that keeps paying wages interstate keeps the full year).[1],[2]

In a group, only one member claims the threshold (the designated group employer, or the group single lodger), worked out on the group's NSW and Australian wages.[1]

threshold = $1,200,000 × (NSW wages ÷ Australian wages) × (days paid ÷ 365)
tax       = (NSW wages − threshold) × 5.45%

Official worked examples, checked against our calculator

NSW wages $900,000, Queensland and Victorian wages $2,100,000: threshold $360,000[1]

threshold / deduction: official $360,000 · our calculator $360,000

NSW only, $1,500,000, employed 184 of 365 days: threshold $604,931.51, tax on $895,068.49[1]

threshold / deduction: official $604,931.51 · our calculator $604,931.51
wages taxed: official $895,068.49 · our calculator $895,068.49

NSW $1,000,000 + VIC/QLD $2,000,000, all paid for 184 days: threshold $201,643.84[1]

threshold / deduction: official $201,643.84 · our calculator $201,643.84

Group: NSW wages $600,000 of group Australian wages $2,000,000: group threshold $360,000[1]

threshold / deduction: official $360,000 · our calculator $360,000

NSW payroll tax calculator

Enter your New South Wales wages and, if you pay wages elsewhere, the total for the other states: the calculator applies the formula above. For several states at once, use the multi-state calculator.

NSW payroll tax calculator, 2026-27

NSW
Wages paid in 2026-27 (AUD)

Estimated payroll tax: $0 · see the breakdown

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: NSW wages of $2,000,000 or $1.5m in NSW and $2.5m elsewhere.

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.
Formulas used
  1. New South Wales: threshold = $1,200,000 × share × days; tax = (NSW wages − threshold) × 5.45%.

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.

Monthly threshold and registration

The monthly threshold for 2026-27 is $92,055 for a 28-day month, $98,630 for a 30-day month and $101,918 for a 31-day month.[1] Register with Revenue NSW within 7 days after the month in which your total Australian wages (or your group's) go above it.[3]

Due dates

Monthly returns are due on the 7th of the following month; the December 2026 return is due on 14 January 2027. There is no June monthly return: June goes into the annual return, due on 28 July 2027.[4]

All states: see payroll tax due dates.

What changed in 2026-27

Nothing changed on 1 July 2026: the threshold ($1,200,000) and the rate (5.45%) have been the same in every year since 2022-23.[1]

NSW thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
NSWnot on a source we can read$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold. Read the grouping page of Revenue NSW[5] and our grouping summary.

Official tools and pages

NSW payroll tax: common questions

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

What is the NSW payroll tax threshold for 2026-27?

$1,200,000 a year, and the rate is 5.45% of wages above it. The threshold is reduced if you also pay wages interstate (by the NSW share of your Australian wages) or if you did not pay wages for the whole year (by days).[1]

What is the NSW monthly payroll tax threshold?

For 2026-27 it is $92,055 for a 28-day month, $98,630 for a 30-day month and $101,918 for a 31-day month. Register within 7 days after the month in which your total Australian wages go above it.[1],[3]

When is NSW payroll tax due?

Monthly returns are due on the 7th of the following month (the December 2026 return is due on 14 January 2027). There is no June monthly return: June is included in the annual return, due on 28 July 2027 for 2026-27.[4]

Other states and territories

Sources

  1. Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
  2. Payroll tax and interstate wages · Revenue NSW. checked 11 November 2026
  3. Register for payroll tax · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 June 2026”
  4. Key dates for payroll tax · Revenue NSW. checked 11 November 2026; page says “Last updated: 26 October 2026”
  5. Payroll tax grouping · Revenue NSW. checked 11 November 2026
  6. Payroll tax calculator · Revenue NSW. checked 11 November 2026
  7. 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”

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.