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Estimate payroll tax by state or territory (for employers)
Payroll tax is state-based in Australia. Enter your total annual Australian taxable wages for the state to get an indicative estimate. Always confirm with your state revenue office — regional concessions, surcharges and exemptions may apply.
Total Australian wages liable for payroll tax in this state (e.g. wages paid in or attributed to this state).
Estimated annual payroll tax
$16,350
Approx. monthly
$1,363
Taxable wages above threshold: $300,000 at 5.45%.
This is indicative only. Confirm with your state revenue office. Regional employer concessions, mental health or other surcharges and exemptions are not included.
Every state and territory sets its own payroll tax threshold and rate. Here is the current annual threshold and main rate for each — select one to run the estimate for that state.
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
Payroll tax is a state and territory tax on wages paid by employers. Each jurisdiction has its own threshold (annual wage bill above which tax applies) and rate(s).
If your total Australian taxable wages in a state exceed the threshold, you must register and pay payroll tax in that state. Some states have regional concessions or higher tiers for very large wage bills.
Employers pay it, not employees. It is a state tax on the wages you pay.
If your annual taxable wages in a state exceed that state's threshold, you generally must register and lodge returns. Check your state revenue office.
No. We use the main threshold and rate(s). Concessions, surcharges and exemptions can change the amount. Always confirm with your state revenue office.
In New South Wales (NSW) payroll tax applies once your annual Australian taxable wages exceed $1,200,000. Wages above the threshold are taxed at 5.45%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the New South Wales revenue office.
In Victoria (VIC) payroll tax applies once your annual Australian taxable wages exceed $1,000,000. Wages above the threshold are taxed at 4.85%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Victoria revenue office.
In Queensland (QLD) payroll tax applies once your annual Australian taxable wages exceed $1,300,000. Wages above the threshold are taxed at 4.75% — a higher 4.95% rate applies to wages above $6.5m. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Queensland revenue office.
In Western Australia (WA) payroll tax applies once your annual Australian taxable wages exceed $1,000,000. Wages above the threshold are taxed at 5.5%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Western Australia revenue office.
In South Australia (SA) payroll tax applies once your annual Australian taxable wages exceed $1,500,000. Wages above the threshold are taxed at 4.95%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the South Australia revenue office.
In Tasmania (TAS) payroll tax applies once your annual Australian taxable wages exceed $1,250,000. Wages above the threshold are taxed at 4% — a higher 6.1% rate applies to the portion of wages above $2m. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Tasmania revenue office.
In Australian Capital Territory (ACT) payroll tax applies once your annual Australian taxable wages exceed $1,750,000. Wages above the threshold are taxed at 6.75% — the rate rises with Australia-wide wages — 6.75% to $20m, 6.85% to $50m, 7.35% to $100m, 7.85% to $150m, then 8.75%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Australian Capital Territory revenue office.
In Northern Territory (NT) payroll tax applies once your annual Australian taxable wages exceed $2,500,000. Wages above the threshold are taxed at 5.5% — a higher 6.5% rate applies to employers with Australia-wide wages of $100m or more. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Northern Territory revenue office.
Rates checked against the state and territory revenue offices, verified 11 September 2026
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
What can move this result
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.