Payroll Tax Rates

The table below consolidates the statutory thresholds, the full rate structure (metro and regional rates, tiers, sliding scales and banded rates) and the surcharges for every Australian state and territory for FY 2026/2027. Every figure is verified against the administering revenue office; verification dates and source links appear beside each rate.

Jurisdiction	Threshold	Standard rate	Regional / concessionary	Surcharges & tiers	Act	Verified
New South Wales	$1,200,000	5.45%	—	None	Payroll Tax Act 2007 (NSW)	· Source: NSW verified against Revenue NSW on 29 August 2026
Victoria	$1,000,000	4.85%	1.2125%	Mental Health + COVID Debt (0.5–1.0% over $10M / $100M)	Payroll Tax Act 2007 (Vic)	· Source: VIC verified against SRO Victoria on 29 August 2026
Queensland	$1,300,000	4.75%	−1.00% (3.75%)	Tier uplift to 4.95% > $6.5M; Mental Health Levy 0.25% > $10M, 0.75% > $100M	Payroll Tax Act 1971 (Qld)	· Source: QLD verified against Queensland Revenue Office on 29 August 2026
Western Australia	$1,000,000	5.50%	—	Diminishing taper to $0 at $7.5M	Pay-roll Tax Assessment Act 2002 (WA)	· Source: WA verified against RevenueWA on 29 August 2026
South Australia	$1,500,000	4.95%	—	Linear sliding scale $1.5M–$1.7M, then flat 4.95%	Payroll Tax Act 2009 (SA)	· Source: SA verified against RevenueSA on 29 August 2026
Tasmania	$1,250,000	—	—	6.10% on wages above $2.0M	Payroll Tax Act 2008 (Tas)	· Source: TAS verified against Tasmanian Revenue Office on 29 August 2026
Australian Capital Territory	$1,750,000	—	—	8.75% > $150M AU wages (no threshold deduction)	Payroll Tax Act 2011 (ACT)	· Source: ACT verified against ACT Revenue Office on 29 August 2026
Northern Territory	$2,500,000	5.50%	—	$1-for-$2 taper to $0 at $7.5M; 6.5% ≥ $100M AU group	Payroll Tax Act 2009 (NT)	· Source: NT verified against NT Revenue on 29 August 2026

A dash in the regional column means the jurisdiction does not publish a separate regional rate. Where a jurisdiction publishes more than one rate, all rates are shown — the calculator models the full structure, so a single headline number would understate the comparison.

Reviewed by eHealth Systems Pty Ltd