NT payroll tax calculator
Put in an employer's Territory wages and its wages Australia-wide to see the reduced deduction, the rate for the year and the payroll tax owed in the Northern Territory.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
Work out the payroll tax
Choose the financial year and enter the wages. The result updates as you type.
For the whole year, in whole dollars
Including the wages paid in Northern Territory
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
Enter both wages
Show working
Enter both wages to see the working.
How it works
An employer owes payroll tax in the Northern Territory when its Australian wages for the year go past the threshold amount and at least some of those wages are paid in the Territory.
Under the Payroll Tax Act 2009, the full deduction equals the threshold amount, but it is reduced by half of whatever the Australian wages exceed the threshold by, until none is left. An employer with wages elsewhere as well then gets the Territory's portion of that reduced deduction, in proportion to its NT wages.
A single rate applies in 2025-26. From 2026-27 the Act adds a higher rate for employers whose Australian wages are equal to or greater than a set step, and that rate is charged on all of their NT taxable wages, not just the part above the step.
The threshold amount and rates for each year, and the step that starts in 2026-27, are in the table below.
Thresholds and rates
| Setting | 2025-26 | 2026-27 |
|---|---|---|
| Threshold amount | $2,500,000 | $2,500,000 |
| Rate | 5.5% | 5.5% |
| Rate when total wages are equal to or greater than the step | Not applicable | 6.5% |
| Total wages from which the higher rate applies | Not applicable | $100,000,000 |
Office of the Parliamentary Counsel, Northern Territory, Payroll Tax Act 2009 (NT), as in force at 1 July 2025; Office of the Parliamentary Counsel, Northern Territory, Payroll Tax Act 2009 (NT), as in force at 1 July 2026 Checked 15 Oct 2026.
What the result assumes
- The employer is treated as one business, outside any payroll tax group, with wages paid in Australia right through the year.
- Amounts typed in are read as taxable wages, already net of exempt wages, with the NT amount counted inside the Australian total.
- The answer is the year's full liability rather than a monthly instalment.
- From 2026-27, Australian wages exactly at the step take the higher rate, because the Act's test is equal to or greater than.
- Results are worked to the cent, so they can differ a little from the Territory Revenue Office's examples, which round to whole dollars.
- Deciding which payments are taxable, or where a wage is taxed when someone works across borders, isn't part of the calculation.
Sources
- 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.
- 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
Something else on your mind? Ask us directly.
How fast does the NT deduction run out?
Does an employer with wages in other states still get a deduction?
What changed in the NT from 2026-27?
Does passing the step only affect the wages above it?
Is anything owed in the NT if none of the wages are paid there?
General information