Payroll tax rates and thresholds: Payroll Tax Rate Table
The Payroll Tax Rate Table carries 7 published figures read from 7 sources' own pages, from 0.25 to 5.50 percent, read 7 November 2026.
8 of the 12 named sources read in full publish a figure; 4 publish none, read 7 November 2026.
By jurisdiction and levy and wage band
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdictionNew South Wales | 5.45% | 5.45 to 5.45% | 1 |
| jurisdictionVictoria | 1,000,000AUD | 1,000,000 to 1,000,000AUD | 1 |
| jurisdictionVictoria, regional employers | 1.21% | 1.21 to 1.21% | 1 |
| jurisdictionQueensland | 4.75% | 4.75 to 4.75% | 1 |
| jurisdictionQueensland | 1,300,000AUD | 1,300,000 to 1,300,000AUD | 1 |
| jurisdictionQueensland, mental health levy | 0.25% | 0.25 to 0.25% | 1 |
| jurisdictionSouth Australia | 1,500,000AUD | 1,500,000 to 1,500,000AUD | 1 |
| jurisdictionSouth Australia | 4.95% | 4.95 to 4.95% | 1 |
| jurisdictionWestern Australia | 1,000,000AUD | 1,000,000 to 1,000,000AUD | 1 |
| jurisdictionWestern Australia | 5.5% | 5.5 to 5.5% | 1 |
| jurisdictionNorthern Territory | 5.5% | 5.5 to 5.5% | 1 |
| jurisdictionNorthern Territory | 2,500,000AUD | 2,500,000 to 2,500,000AUD | 1 |
| levyQueensland mental health levy primary threshold | 10,000,000AUD | 10,000,000 to 10,000,000AUD | 1 |
| wage bandVictoria threshold phase-out starts at $3 million | 3,000,000AUD | 3,000,000 to 3,000,000AUD | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (15)
- Queensland Revenue Office, calculating the mental health levy, read 2026-11-07:
More than $10 million (primary threshold)
- State Revenue Office Victoria, threshold and phase-out rate, read 2026-11-07:
What the changes mean for you Employers with Australian wages below $3 million You are entitled to the entire threshold amount unless you also pay wages interstate or have employed for less than the full financial year.
- NT Territory Revenue Office, payroll tax, read 2026-11-07:
The amendments leave the current $2.5 million tax free threshold, deduction settings and general 5.5% rate unchanged for all other employers.
- RevenueSA, payroll tax rates and thresholds, read 2026-11-07:
$1,500,000 per annum
- RevenueSA, payroll tax rates and thresholds, read 2026-11-07:
Effective Date Maximum Threshold from 1 January 2019 $1,500,000 per annum (equivalent to $28,846 per week or $125,000 per month) Payroll Tax Maximum Deduction Payroll tax maximum deduction amounts are: Effective Date Maximum Deduction Per Annum Per Month from 1 July 2009 $600,000 $50,000 1 July 2008 to 30 June 2009
- Queensland Revenue Office, payroll tax rates and thresholds, read 2026-11-07:
The current threshold is $1.3 million in annual Australian taxable wages.
- State Revenue Office Victoria, payroll tax current rates, read 2026-11-07:
Annual Monthly From 1 July 2025 onward $1,000,000 $83,333
- RevenueWA, payroll tax employer guide, calculation, read 2026-11-07:
Tax is calculated on a gradual diminishing tax-free threshold that gradually phases out between the annual threshold of $1,000,000 and the upper threshold of $7,500,000.
- RevenueWA, payroll tax employer guide, calculation, read 2026-11-07:
The payroll tax rate is 5.5% on the taxable wages paid by employers or groups of employers.
- NT Territory Revenue Office, payroll tax, read 2026-11-07:
The rate of tax is 5.5%.
- Revenue NSW, payroll tax thresholds and rates, read 2026-10-12:
Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.
- RevenueSA, payroll tax rates and thresholds, read 2026-11-07:
Effective Date Annual Australian Taxable Payroll Does not exceed $600,000 Exceeds $600,000 but not $1 million Exceeds $1 million but not $1.5 million Exceeds $1.5 million but not $1.7 million Exceeds $1.7 million from 1 January 2019 variable from 0% to 4.95% 1 July 2017 to 31 December 2018 variable from 2.5% to 4.95%*
- Queensland Revenue Office, payroll tax rates and thresholds, read 2026-11-07:
The payroll tax rate is: 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages
- State Revenue Office Victoria, payroll tax current rates, read 2026-11-07:
1.2125% for regional Victorian employers
- Queensland Revenue Office, calculating the mental health levy, read 2026-11-07:
0.25% (primary rate )
Read in full, publishes no figure
4 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Revenue NSW, payroll tax, read 2026-11-07: read in full and no accepted figure on the page
- Queensland Revenue Office, payroll tax grouping, read 2026-10-24: read in full and no accepted figure on the page
- State Revenue Office Tasmania, payroll tax rates and thresholds, read 2026-09-12: read in full and no accepted figure on the page
- ACT Revenue Office, payroll tax, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
8 of the 12 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 74 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per year giving threshold, rate, phase-out or diminishing-threshold rule and any surcharge or levy, each quoted from that revenue office's own page with its effective date; the comparison across all eight - where the same $2m wage bill is taxed most and least - is the figure, and no revenue office publishes its neighbours' rates
74 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (12)
- Revenue NSW, payroll tax thresholds and rates(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW, payroll tax(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Victoria, payroll tax current rates(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Victoria, threshold and phase-out rate(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office, payroll tax rates and thresholds(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office, calculating the mental health levy(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office, payroll tax grouping(the publisher's own terms; quoted for reporting and comment)
- RevenueSA, payroll tax rates and thresholds(the publisher's own terms; quoted for reporting and comment)
- RevenueWA, payroll tax employer guide, calculation(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Tasmania, payroll tax rates and thresholds(the publisher's own terms; quoted for reporting and comment)
- NT Territory Revenue Office, payroll tax(the publisher's own terms; quoted for reporting and comment)
- ACT Revenue Office, payroll tax(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Payroll Tax Rate Table carries 7 published figures read from 7 sources' own pages, from 0.25 to 5.50 percent, read 7 November 2026.
8 of the 12 named sources read in full publish a figure; 4 publish none, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction New South Wales: median 5.45 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Victoria: median 1,000,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Victoria, regional employers: median 1.21 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Queensland: median 4.75 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Queensland: median 1,300,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Queensland, mental health levy: median 0.25 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction South Australia: median 1,500,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction South Australia: median 4.95 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Western Australia: median 1,000,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Western Australia: median 5.50 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Northern Territory: median 5.50 percent across 1 source, read 7 November 2026.
Payroll Tax Rate Table, jurisdiction Northern Territory: median 2,500,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, levy Queensland mental health levy primary threshold: median 10,000,000 AUD across 1 source, read 7 November 2026.
Payroll Tax Rate Table, wage band Victoria threshold phase-out starts at $3 million: median 3,000,000 AUD across 1 source, read 7 November 2026.
Cite as: "employeecostaustralia.com Payroll Tax Rate Table", updated 2026-11-08, https://employeecostaustralia.com/datasets/payroll-tax-rate-table/.
Download the CSV (15 rows, computed 2026-11-08)
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Questions this data answers
At what annual wage bill does payroll tax start in each Australian state and territory, at what rate, and with what grouping, levy and phase-out rules?
The Payroll Tax Rate Table carries 7 published figures read from 7 sources' own pages, from 0.25 to 5.50 percent, read 7 November 2026.
Where do the figures in the Payroll Tax Rate Table come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 12 named sources were read and 8 publish a figure; the 4 that publish none are recorded as not published, never estimated.