NT · 2026-27

Northern Territory payroll tax 2026-27

5.5% (6.5% from $100m of Australian wages) above a $2.5m threshold, with a deduction that falls by $1 for every $2 and ends at $7.5m.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
  • Runs in your browser: nothing is sent
$2,500,000annual threshold, 2026-27
5.5%rate
$208,333monthly threshold
21 Julyannual return due

Figures for 1 July 2026 to 30 June 2027 from the Payroll Tax Act 2009 (NT) and the joint revenue office portal, checked on 11 November 2026.

How NT payroll tax is worked out

The Northern Territory has the highest threshold in Australia: $2,500,000 a year ($208,333 a month).[1] The rate is 5.5%; from 1 July 2026 it is 6.5% for employers and groups whose Australian wages for the year are $100 million or more.[1],[2]

Schedule 1 of the Payroll Tax Act 2009 sets the annual deduction as the threshold (apportioned by days) minus half of the wages above it, never below zero. It reaches zero at three times the threshold, $7.5 million for a full year, and is then shared by the NT share of Australian wages.[2]

The NT Treasury website does not answer our checking server (Cloudflare), so the figures here come from the Act on the NT legislation website and from the joint portal of the revenue offices.[3]

ETA       = $2,500,000 × days ÷ 365
no tax if W ≤ ETA
deduction = ETA − (W − ETA) ÷ 2, not below 0
tax       = (NT wages − deduction × NT wages ÷ W) × 5.5%   (6.5% if W ≥ $100m)

Worked example

The revenue office publishes no worked example we can read, so this one applies the formula in the Act; the result is ours, not an official figure.

NT-only employer, $4,000,000 of wages, full year our calculation

threshold used $1,750,000 · wages taxed $2,250,000 · rate 5.5% · payroll tax $123,750

NT payroll tax calculator

Enter your Northern Territory 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.

NT payroll tax calculator, 2026-27

NT
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: NT wages of $2,000,000 or $1.5m in NT 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. There is no official calculator we can link for NT: see the Territory Revenue Office.
Formulas used
  1. 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.

Monthly threshold and registration

The monthly threshold is $208,333 (weekly $48,077).[1]

Due dates

Under the Payroll Tax Act 2009, returns are due within 21 days after the end of each month, and the June return with the annual adjustment within 21 days after the end of June.[2]

All states: see payroll tax due dates.

What changed in 2026-27

From 1 July 2026 the Treasury Legislation Amendment Act 2026 added a 6.5% rate for employers and groups with Australian wages of $100 million or more. The $2.5m threshold, the deduction and the 5.5% rate are unchanged.[1],[2]

NT thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
NTnot on a source we can readnot on a source we can readnot on a source we can readnot on a source we can read$2,500,000
5.5%[1]		$2,500,000
5.5% (6.5% with Australian wages of $100m or more)[1],[2]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold (Part 5 of the Act).[2] See our grouping summary.

Official tools and pages

NT payroll tax: common questions

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

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

$2,500,000 a year ($208,333 a month). Above it, the annual deduction falls by $1 for every $2 of wages and is zero at $7.5 million.[1],[2]

What is the payroll tax rate in the Northern Territory?

5.5%. From 1 July 2026 it is 6.5% for employers and groups with Australian wages of $100 million or more.[1],[2]

When is NT payroll tax due?

The Payroll Tax Act 2009 requires a return within 21 days after the end of each month, and the June return with the annual adjustment within 21 days after the end of June.[2]

Other states and territories

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 Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. checked 11 November 2026
  3. Payroll tax · Territory Revenue Office (NT). not readable from our checking server: answers 403 (Cloudflare check) to our server; figures taken from the joint portal and the Payroll Tax Act 2009

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.