# 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.

Employee Cost Australia · https://employeecostaustralia.com/datasets/payroll-tax-rate-table/ · computed 2026-11-08

**Range of the published figures:** 0.25 to 5.5 % (range 0.25 to 5.5 %; 7 published figures; 8 of 12 sources read publish one).

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 |
|---|---|---|---|
| jurisdiction New South Wales | 5.45 % | 5.45 to 5.45 % | 1 |
| jurisdiction Victoria | 1,000,000 AUD | 1,000,000 to 1,000,000 AUD | 1 |
| jurisdiction Victoria, regional employers | 1.21 % | 1.21 to 1.21 % | 1 |
| jurisdiction Queensland | 4.75 % | 4.75 to 4.75 % | 1 |
| jurisdiction Queensland | 1,300,000 AUD | 1,300,000 to 1,300,000 AUD | 1 |
| jurisdiction Queensland, mental health levy | 0.25 % | 0.25 to 0.25 % | 1 |
| jurisdiction South Australia | 1,500,000 AUD | 1,500,000 to 1,500,000 AUD | 1 |
| jurisdiction South Australia | 4.95 % | 4.95 to 4.95 % | 1 |
| jurisdiction Western Australia | 1,000,000 AUD | 1,000,000 to 1,000,000 AUD | 1 |
| jurisdiction Western Australia | 5.5 % | 5.5 to 5.5 % | 1 |
| jurisdiction Northern Territory | 5.5 % | 5.5 to 5.5 % | 1 |
| jurisdiction Northern Territory | 2,500,000 AUD | 2,500,000 to 2,500,000 AUD | 1 |
| levy Queensland mental health levy primary threshold | 10,000,000 AUD | 10,000,000 to 10,000,000 AUD | 1 |
| wage band Victoria threshold phase-out starts at $3 million | 3,000,000 AUD | 3,000,000 to 3,000,000 AUD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Queensland Revenue Office, calculating the mental health levy](https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/) | 10,000,000 AUD | Queensland mental health levy primary threshold | 2026-11-07 |
| [State Revenue Office Victoria, threshold and phase-out rate](https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate) | 3,000,000 AUD | Victoria threshold phase-out starts at $3 million | 2026-11-07 |
| [NT Territory Revenue Office, payroll tax](https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax) | 2,500,000 AUD | Northern Territory | 2026-11-07 |
| [RevenueSA, payroll tax rates and thresholds](https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds) | 1,500,000 AUD | South Australia | 2026-11-07 |
| [RevenueSA, payroll tax rates and thresholds](https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds) | 1,500,000 AUD | South Australia | 2026-11-07 |
| [Queensland Revenue Office, payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/) | 1,300,000 AUD | Queensland | 2026-11-07 |
| [State Revenue Office Victoria, payroll tax current rates](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates) | 1,000,000 AUD | Victoria | 2026-11-07 |
| [RevenueWA, payroll tax employer guide, calculation](https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide) | 1,000,000 AUD | Western Australia | 2026-11-07 |
| [RevenueWA, payroll tax employer guide, calculation](https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide) | 5.5 % | Western Australia | 2026-11-07 |
| [NT Territory Revenue Office, payroll tax](https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax) | 5.5 % | Northern Territory | 2026-11-07 |
| [Revenue NSW, payroll tax thresholds and rates](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates) | 5.45 % | New South Wales | 2026-10-12 |
| [RevenueSA, payroll tax rates and thresholds](https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds) | 4.95 % | South Australia | 2026-11-07 |
| [Queensland Revenue Office, payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/) | 4.75 % | Queensland | 2026-11-07 |
| [State Revenue Office Victoria, payroll tax current rates](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates) | 1.21 % | Victoria, regional employers | 2026-11-07 |
| [Queensland Revenue Office, calculating the mental health levy](https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/) | 0.25 % | Queensland, mental health levy | 2026-11-07 |

## The sentence each figure was read from (15)

- [Queensland Revenue Office, calculating the mental health levy](https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/), read 2026-11-07: "More than $10 million (primary threshold)"
- [State Revenue Office Victoria, threshold and phase-out rate](https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/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](https://treasury.nt.gov.au/dtf/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](https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds), read 2026-11-07: "$1,500,000 per annum"
- [RevenueSA, payroll tax rates and thresholds](https://www.revenuesa.sa.gov.au/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](https://qro.qld.gov.au/payroll-tax/calculate/rates-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](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/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](https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide), 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](https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide), 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](https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax), read 2026-11-07: "The rate of tax is 5.5%."
- [Revenue NSW, payroll tax thresholds and rates](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/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](https://www.revenuesa.sa.gov.au/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](https://qro.qld.gov.au/payroll-tax/calculate/rates-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](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates), read 2026-11-07: "1.2125% for regional Victorian employers"
- [Queensland Revenue Office, calculating the mental health levy](https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/), read 2026-11-07: "0.25% (primary rate )"

## Read in full, publishes no figure

- [Revenue NSW, payroll tax](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax), read 2026-11-07: read in full and no accepted figure on the page
- [Queensland Revenue Office, payroll tax grouping](https://qro.qld.gov.au/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](https://www.sro.tas.gov.au/payroll-tax/rates-thresholds), read 2026-09-12: read in full and no accepted figure on the page
- [ACT Revenue Office, payroll tax](https://www.revenue.act.gov.au/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

## Sources

- [Revenue NSW, payroll tax thresholds and rates](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates) (the publisher's own terms; quoted for reporting and comment)
- [Revenue NSW, payroll tax](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax) (the publisher's own terms; quoted for reporting and comment)
- [State Revenue Office Victoria, payroll tax current rates](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates) (the publisher's own terms; quoted for reporting and comment)
- [State Revenue Office Victoria, threshold and phase-out rate](https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate) (the publisher's own terms; quoted for reporting and comment)
- [Queensland Revenue Office, payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/) (the publisher's own terms; quoted for reporting and comment)
- [Queensland Revenue Office, calculating the mental health levy](https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/) (the publisher's own terms; quoted for reporting and comment)
- [Queensland Revenue Office, payroll tax grouping](https://qro.qld.gov.au/payroll-tax/grouping/) (the publisher's own terms; quoted for reporting and comment)
- [RevenueSA, payroll tax rates and thresholds](https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds) (the publisher's own terms; quoted for reporting and comment)
- [RevenueWA, payroll tax employer guide, calculation](https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide) (the publisher's own terms; quoted for reporting and comment)
- [State Revenue Office Tasmania, payroll tax rates and thresholds](https://www.sro.tas.gov.au/payroll-tax/rates-thresholds) (the publisher's own terms; quoted for reporting and comment)
- [NT Territory Revenue Office, payroll tax](https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax) (the publisher's own terms; quoted for reporting and comment)
- [ACT Revenue Office, payroll tax](https://www.revenue.act.gov.au/payroll-tax) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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JSON: https://employeecostaustralia.com/datasets/payroll-tax-rate-table.json
Embed (plain HTML, static link back): see https://employeecostaustralia.com/datasets/payroll-tax-rate-table/#median