QLD · 2026-27

Queensland payroll tax 2026-27

4.75% (4.95% above $6.5m) after a $1.3m deduction that falls by $1 for every $7 of wages, plus a mental health levy above $10m.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
  • Runs in your browser: nothing is sent
$1,300,000annual threshold, 2026-27
4.75%rate (standard)
$108,333monthly threshold
21 Julyannual return due

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

How QLD payroll tax is worked out

Queensland charges 4.75% on Queensland taxable wages above your deduction if you (or your group) pay $6.5 million or less in Australian taxable wages, and 4.95% above $6.5 million.[1] Eligible regional employers get 1% off the rate until 30 June 2030.[2]

The threshold is $1.3 million. Above it, the deduction falls by $1 for every $7 of wages, reaching zero at $10.4 million.[3] The Payroll Tax Act 1971 sets the annual deduction as: Queensland share of Australian wages × (K × days ÷ days in year − (Australian wages − K × days ÷ days in year) ÷ 7), with K = $1,300,000, never below zero.[4],[5]

A mental health levy is added for employers and groups with Australian wages over $10 million.[6]

Kd        = $1,300,000 × days paid ÷ 365
deduction = (QLD wages ÷ W) × (Kd − (W − Kd) ÷ 7), not below 0
tax       = (QLD wages − deduction) × 4.75%  (4.95% if W > $6.5m; 1% less if regional)
levy      = 0.25% × (QLD wages − $10m × share × days) + 0.5% × (QLD wages − $100m × share × days), each not below 0

Official worked examples, checked against our calculator

Queensland $1,356,789 of Australian $1,789,776: annual deduction $932,460[7]

threshold / deduction: official $932,460 · our calculator $932,460

Estimated Queensland $387,524 of Australian $1,500,000: fixed periodic (monthly) deduction $27,373[3]

monthly deduction: official $27,373 · our calculator $27,373

Mental health levy: Queensland-only employer, $112m: $255,000 + $60,000 = $315,000[6]

levy: official $315,000 · our calculator $315,000

Mental health levy: $4m in Queensland of $16m Australian: $3,750[6]

levy: official $3,750 · our calculator $3,750

Mental health levy: group with $27m in Queensland and $9m in Victoria: $48,750[6]

levy: official $48,750 · our calculator $48,750

QLD payroll tax calculator

Enter your Queensland 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.

QLD payroll tax calculator, 2026-27

QLD
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: QLD wages of $2,000,000 or $1.5m in QLD 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: QLD.
Formulas used
  1. 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).

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.

Mental health levy

The levy is 0.25% of Queensland taxable wages above the primary threshold of $10 million, plus 0.5% above the additional threshold of $100 million. Both thresholds are shared by the Queensland share of Australian wages (and reduced for part years). A Queensland-only employer paying $112 million owes $255,000 + $60,000 = $315,000; an employer paying $4 million in Queensland out of $16 million owes $3,750.[6] The calculator shows it as a separate line.

Regional discount

Regional employers pay 3.75% (or 3.95% above $6.5 million) until 30 June 2030. You qualify if your registered ABN address is in regional Queensland and at least 85% of your Queensland taxable wages go to employees who live there. The discount does not apply above $350 million of wages.[2] See regional rates.

Monthly threshold and registration

The monthly deduction starts at $108,333.[3] Register within 7 days of the first month in which your Australian wages (or your group's) exceed $25,000 a week.[8]

Due dates

Periodic returns are due 7 days after the end of the month (December 2026: 14 January 2027). There is no June periodic return; the 2026-27 annual return is due on 21 July 2027.[9]

All states: see payroll tax due dates.

What changed in 2026-27

Rates and threshold are unchanged. The regional discount runs until 30 June 2030; on 11 November 2026 QRO announced a temporary amnesty, until 31 December 2026, for certain employers who incorrectly claimed it.[2],[10]

QLD thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
QLD$1,300,000
4.75% (4.95% above $6.5m); deduction reaches zero at $6.5m[1],[3]		$1,300,000
4.75% (4.95% above $6.5m); deduction range widened to $10.4m from 1 January 2023[1],[3]		$1,300,000
4.75% (4.95% above $6.5m)[1],[3]		$1,300,000
4.75% (4.95% above $6.5m)[1],[3]		$1,300,000
4.75% (4.95% above $6.5m)[1],[3]		$1,300,000
4.75% (4.95% above $6.5m)[1],[11]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold. Read the grouping page of the Queensland Revenue Office[12] and our grouping summary.

Official tools and pages

Queensland payroll tax: common questions

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

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

$1.3 million of Australian taxable wages a year. Above it, the deduction falls by $1 for every $7 of wages, reaching zero at $10.4 million.[1],[3]

What is the payroll tax rate in Queensland?

4.75% if you (or your group) pay $6.5 million or less in Australian taxable wages, and 4.95% above $6.5 million. Eligible regional employers get 1% off until 30 June 2030 (3.75% or 3.95%).[1],[2]

How does the Queensland mental health levy work?

It is added to payroll tax for employers or groups with Australian taxable wages over $10 million: 0.25% of Queensland wages above the (shared) $10 million threshold, plus 0.5% of Queensland wages above the (shared) $100 million threshold. A Queensland-only employer with $112 million pays $255,000 + $60,000 = $315,000.[6]

When is Queensland payroll tax due in 2026-27?

Periodic returns are due 7 days after the end of the month (December 2026 is due on 14 January 2027). The 2026-27 annual return, which includes June, is due on 21 July 2027.[9]

Other states and territories

Sources

  1. Payroll tax rates and thresholds · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 July 2024”
  2. Payroll tax discount for regional businesses · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 11 November 2026”
  3. Payroll tax deductions · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 September 2025”
  4. Payroll Tax Act 1971 (Qld) · Queensland Legislation. checked 11 November 2026
  5. Payroll Tax Act 1971 (Qld), s 29: annual deduction formula (image) · 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. Worked example image: annual deduction (Q $1,356,789 of A $1,789,776 → $932,460) · Queensland Revenue Office. checked 11 November 2026
  8. Register for payroll tax · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 15 April 2026”
  9. Payroll tax due dates · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 5 August 2026”
  10. Payroll tax amnesty for regional employers · Queensland Revenue Office. checked 11 November 2026
  11. 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”
  12. Grouping · Queensland Revenue Office. checked 11 November 2026
  13. Payroll tax calculators · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 3 July 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.