WA payroll tax calculator
Find a Western Australian employer's payroll tax for a full year in 2025-26 or 2026-27, from the wages it pays in WA and its taxable wages Australia-wide.
- 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 Western Australia
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
A WA liability arises once the business's total Australian wages pass the threshold. Even then, only wages paid in WA are taxed, at a single rate set by the Pay-roll Tax Act 2002.
WA's deduction tapers. It starts from the full threshold amount and falls evenly as Australian wages rise past the threshold, reaching nil at the upper threshold. An employer at or above the upper threshold gets no deduction and pays the rate on all its WA wages.
If wages are also paid in other states, the employer's deduction is its WA share of the tapered amount: its WA wages as a fraction of its Australian wages. The calculator subtracts the deduction from the WA wages and applies the rate to what's left. The threshold, upper threshold and rate are in the table below, from the Pay-roll Tax Assessment Act 2002 and the Pay-roll Tax Act 2002.
Thresholds and rates
| Setting | 2025-26 | 2026-27 |
|---|---|---|
| Annual threshold amount | $1,000,000 | $1,000,000 |
| Upper threshold amount, at or above which there is no deduction | $7,500,000 | $7,500,000 |
| Rate | 5.5% | 5.5% |
Parliamentary Counsel's Office, Western Australia, Pay-roll Tax Assessment Act 2002 (WA), version 04-d0-03; Parliamentary Counsel's Office, Western Australia, Pay-roll Tax Act 2002 (WA), version 00-d0-02 Checked 15 Oct 2026.
What the result assumes
- The employer is treated as having paid wages throughout the financial year and as not grouped with any other employer.
- Amounts typed in are taxable wages, exempt wages excluded, with the WA wages counted inside the Australian total.
- It produces a yearly liability, not the monthly amounts paid during the year.
- It doesn't settle which payments are taxable wages, or which state a particular wage belongs to.
- RevenueWA's examples round the deduction to whole dollars before the rate is applied, whereas the calculator rounds each figure once, to the cent, so the two can differ by a few cents.
Sources
- 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.
- 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.
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Questions about this calculator
Something else on your mind? Ask us directly.
What is the upper threshold?
How quickly does the deduction taper?
Does an employer with interstate wages get the whole deduction?
Is WA tax payable with no WA wages?
Does it work for a group of employers?
General information