Payroll tax by state
Australian Capital Territory
How payroll tax works in the Australian Capital Territory: the threshold, the 2025-26 rate and surcharges, and the five rate bands that replace them in 2026-27.
New South Wales
How payroll tax works in New South Wales: the annual threshold, the rate, how interstate employers share the threshold, and where each figure comes from.
Northern Territory
How payroll tax works in the Northern Territory: the threshold, a deduction that tapers above it, and the higher rate from 2026-27 for the largest employers.
Queensland
How payroll tax works in Queensland: the tapering deduction, the step to a higher rate on all wages, and the mental health levy on the largest employers.
South Australia
How payroll tax works in South Australia: the threshold, a separate maximum deduction, and a rate that phases in between the threshold and the full-rate point.
Tasmania
How payroll tax works in Tasmania: the threshold, the lower and upper rate bands either side of the top tax bracket threshold, and the source of each value.
Victoria
How payroll tax works in Victoria: the threshold, the deduction phase-out, the general rate and the two surcharges on the biggest wage bills, with sources.
Western Australia
How payroll tax works in Western Australia: a deduction that tapers to nil at the upper threshold, a single rate, and the two Acts that set them.