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Payroll tax calculator

Work out a full-year employer's payroll tax in one state or territory for 2025-26 or 2026-27, from its wages there and its wages across Australia.

  • By Book Keeping Pros
  • Sources checked 15 Oct 2026

Work out the payroll tax

Choose the state or territory and the year, then enter the wages.

For the whole year, in whole dollars

Including the wages paid in the state

General information only. It works out an estimate from the wages you enter and doesn't take your circumstances into account.

Payroll tax for 2026-27

Choose a state or territory

Show working

Choose a state or territory to see the working.

Calculators by state and territory

States and territories

How it works

Each state and territory charges payroll tax on the wages an employer pays there, once the employer's taxable wages across Australia pass that jurisdiction's threshold.

Each jurisdiction sets its own deduction, which may be reduced as Australian wages rise and is apportioned to the wages paid there. South Australia's deduction is a separate amount from its threshold. The calculator taxes the wages left after the deduction using the jurisdiction's rate or rate bands, then adds any Victorian surcharges or Queensland mental health levy.

Thresholds, rates and the way deductions phase out differ between jurisdictions and can change on 1 July. Each state and territory's page shows the figures the calculator uses for each year.

What the result assumes

  • The employer paid or was liable to pay taxable wages in Australia on every day of the financial year and isn't a member of a payroll tax group.
  • The wages entered are taxable wages in each jurisdiction, with exempt wages left out.
  • No regional rate or discount, or separate ACT rate for an eligible university, is applied.
  • The result is the tax for the whole year, not a monthly payment.
  • Each figure is rounded once, to the nearest cent, except where an Act sets its own rule.
  • For Queensland, dropping cents from the reduction, deduction, levy threshold shares and levies is this calculator's interpretation of section 95, not a Queensland Revenue Office ruling; the office's examples round to the nearest dollar instead.

Sources

  1. Payroll tax thresholds and rates

    Revenue NSW. 2025-26 and 2026-27, released 1 July 2026. Checked 15 October 2026.

    © State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.

  2. Payroll Tax Act 2007 (Vic), Authorised Version No. 041

    Office of the Chief Parliamentary Counsel Victoria. Authorised Version No. 041, as at 1 May 2026, released 1 May 2026. Checked 15 October 2026.

    © State of Victoria (Government Printer) Licence: Victorian Legislation copyright notice: copyright, State of Victoria.

  3. Payroll Tax Act 1971 (Qld), reprint current as at 1 July 2026

    Office of the Queensland Parliamentary Counsel. Reprint current as at 1 July 2026, released 1 July 2026. Checked 15 October 2026.

    Sourced from the Queensland Legislation website (www.legislation.qld.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.

  4. Pay-roll Tax Assessment Act 2002 (WA), version 04-d0-03

    Parliamentary Counsel's Office, Western Australia. Version 04-d0-03, as at 1 July 2019, released 1 July 2019. Checked 15 October 2026.

    Sourced from the Western Australian Legislation website (www.legislation.wa.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.

  5. Pay-roll Tax Act 2002 (WA), version 00-d0-02

    Parliamentary Counsel's Office, Western Australia. Version 00-d0-02, as at 14 December 2017, released 14 December 2017. Checked 15 October 2026.

    Sourced from the Western Australian Legislation website (www.legislation.wa.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.

  6. Payroll tax rates and thresholds

    RevenueSA (Government of South Australia). Rates from 1 January 2019, deduction from 1 July 2009, released 8 July 2026. Checked 15 October 2026.

    © Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.

  7. Payroll Tax Act 2008 (Tas), authorised version as at 1 April 2020

    Office of Parliamentary Counsel Tasmania. Authorised version as at 1 April 2020, released 5 May 2020. Checked 15 October 2026.

    Sourced from the Tasmanian Legislation website (www.legislation.tas.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.

  8. Taxation Administration (Amounts and Rates-Payroll Tax) Determination 2025 (ACT), DI2025-161

    ACT Parliamentary Counsel's Office. 2025-26, released 30 June 2025. Checked 15 October 2026.

    © ACT Government, ACT Legislation Register Licence: ACT Legislation Register copyright policy: copyright, ACT Government.

  9. Payroll Tax Act 2011 (ACT), Republication No 20

    ACT Parliamentary Counsel's Office. Republication No 20, effective 26 December 2025, released 26 December 2025. Checked 15 October 2026.

    © ACT Government, ACT Legislation Register Licence: ACT Legislation Register copyright policy: copyright, ACT Government.

  10. Taxation Administration (Amounts and Rates-Payroll Tax) Determination 2026 (ACT), DI2026-151

    ACT Parliamentary Counsel's Office. From 1 July 2026, released 30 June 2026. Checked 15 October 2026.

    © ACT Government, ACT Legislation Register Licence: ACT Legislation Register copyright policy: copyright, ACT Government.

  11. Payroll Tax Act 2009 (NT), as in force at 1 July 2025

    Office of the Parliamentary Counsel, Northern Territory. As in force at 1 July 2025, released 1 July 2025. Checked 15 October 2026.

    © Northern Territory of Australia Licence: NT Legislation terms of use: copyright, Northern Territory of Australia.

  12. Payroll Tax Act 2009 (NT), as in force at 1 July 2026

    Office of the Parliamentary Counsel, Northern Territory. As in force at 1 July 2026, released 1 July 2026. Checked 15 October 2026.

    © Northern Territory of Australia Licence: NT Legislation terms of use: copyright, Northern Territory of Australia.

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Questions about this calculator

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Which states and territories does it cover?
All eight: New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory and the Northern Territory, for 2025-26 and 2026-27.
What counts as taxable wages?
Each state and territory decides which payments are taxable wages and which are exempt. The calculator doesn't decide that, so enter the taxable wages the revenue office would count.
Why are some results not worked out?
The calculator refuses what it can't work out exactly: an employer that didn't pay wages all year, a member of a payroll tax group, a regional rate or discount, and the largest ACT employers in 2025-26, whose year is taxed in two halves.
Does it work out monthly payments?
No. It works out the tax for the year, which the annual reconciliation settles.

General information

This calculator applies each state and territory's payroll tax thresholds and rates to the wages you enter. It's general information, not advice about your circumstances. For questions about registering, contact the state or territory's revenue office. Sources checked 15 October 2026.