ACT · 2026-27

Australian Capital Territory payroll tax 2026-27

A $1,750,000 threshold and five rates from 6.75% to 8.75%, set by total Australian wages and charged on all ACT wages above the threshold.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
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$1,750,000annual threshold, 2026-27
6.75%rate from
$145,833.33monthly threshold
28 Julyannual return due

Figures for 1 July 2026 to 30 June 2027 from the ACT legislation register (2026 determination) and the joint revenue office portal, checked on 11 November 2026.

How ACT payroll tax is worked out

From 1 July 2026 the ACT threshold is $1,750,000 a year ($145,833.33 a month).[1] The rate depends on your total Australian wages (or your group's): 6.75% above $1.75 million up to $20 million; 6.85% up to $50 million; 7.35% up to $100 million; 7.85% up to $150 million; 8.75% above $150 million. Eligible universities are capped at 6.85%.[1],[2]

These are not marginal brackets. The Payroll Tax Act 2011 applies a single rate R to all your ACT wages above your share of the threshold, and the 2026 determination sets R from the bracket your total wages fall in.[1],[3] Crossing a bracket limit therefore raises the rate on all your ACT wages above the threshold.

The ACT Revenue Office website does not answer our checking server (Cloudflare), so the figures here come from the determination on the ACT legislation register and from the joint portal of the revenue offices.[4]

no tax if W ≤ $1,750,000 × days ÷ 365
rate = 6.75% (W ≤ $20m), 6.85% (≤ $50m), 7.35% (≤ $100m), 7.85% (≤ $150m), 8.75% (above)
tax  = (ACT wages − $1,750,000 × (ACT wages ÷ W) × days ÷ 365) × rate

Worked example

The revenue office publishes no worked example we can read, so this one applies the formula in the Act; the result is ours, not an official figure.

ACT-only employer, $5,000,000 of wages, full year our calculation

threshold used $1,750,000 · wages taxed $3,250,000 · rate 6.75% · payroll tax $219,375

ACT payroll tax calculator

Enter your Australian Capital Territory wages and, if you pay wages elsewhere, the total for the other states: the calculator applies the formula above. For several states at once, use the multi-state calculator.

ACT payroll tax calculator, 2026-27

ACT
Wages paid in 2026-27 (AUD)

Estimated payroll tax: $0 · see the breakdown

Tip: you can type 1.5m or 800k. Wages include salaries, super, fringe benefits, directors' fees and other taxable payments.

Enter the wages you pay in each state or territory to see your threshold share and payroll tax.

  1. Type the taxable wages for the 2026-27 financial year (for example 1.5m).
  2. Change the days if you did not pay wages all year.
  3. Read the tax state by state, with the working.

Or try an example: ACT wages of $2,000,000 or $1.5m in ACT and $2.5m elsewhere.

This is an estimate for the whole 2026-27 financial year. The amount you must lodge is worked out by each revenue office. There is no official calculator we can link for ACT: see the ACT Revenue Office.
Formulas used
  1. Australian Capital Territory: nil if W ≤ $1.75m × days; tax = (ACT wages − $1.75m × share × days) × rate, where the rate is 6.75%, 6.85%, 7.35%, 7.85% or 8.75% according to W.

Where W is total Australian wages (yours or your group's), the share is the state's wages ÷ W and days is the days you paid wages ÷ 365. Method and sources.

What the calculator does not do for the ACT

With a part year and total wages of $1.75 million or less (but above your reduced threshold), you are liable but the determination's rate table starts above $1.75 million, so it sets no rate for your wage level. We do not guess: the calculator flags the case and you should ask the ACT Revenue Office.[1],[3]

Monthly threshold and registration

The monthly threshold is $145,833.33, and the monthly rate is set by total monthly wages using brackets of $1,666,666.66, $4,166,666.66, $8,333,333.33 and $12,500,000.[1]

Due dates

Payroll tax for each month is due within 7 days after the end of the month; for June, within 28 days, which is why the ACT annual return is due on 28 July.[2],[3]

All states: see payroll tax due dates.

What changed in 2026-27

The ACT made the biggest change of 2026-27: the threshold fell from $2,000,000 to $1,750,000, and the old 6.85% rate plus surcharges for large employers was replaced by five rates from 6.75% to 8.75%.[1],[5],[6]

ACT thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
ACT$2,000,000
6.85%[7]		$2,000,000
6.85%[7]		$2,000,000
6.85%[7]		$2,000,000
6.85%; surcharge +0.25% above $50m, +0.5% above $100m[8]		$2,000,000
6.85%; surcharge +0.5% above $50m, +1% above $100m; 8.75% from 1 January 2026 for wages above $150m[3],[5]		$1,750,000
6.75% to 8.75% by total wages (five brackets)[1],[2]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold (Part 5 of the Act).[3] See our grouping summary.

Official tools and pages

ACT payroll tax: common questions

Questions people in Australia search for, answered from the official sources.

What is the ACT payroll tax threshold for 2026-27?

$1,750,000 a year ($145,833.33 a month), down from $2,000,000 in 2025-26.[1],[5]

What are the ACT payroll tax rates for 2026-27?

The rate depends on your total Australian wages (or your group's): 6.75% above $1.75 million up to $20 million; 6.85% up to $50 million; 7.35% up to $100 million; 7.85% up to $150 million; 8.75% above $150 million. The rate applies to all your ACT wages above the threshold, not just to the slice in each bracket. Eligible universities are capped at 6.85%.[1]

Other states and territories

Sources

  1. Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
  2. Payroll tax rates and thresholds (all states and territories) · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 28/10/2026”
  3. Payroll Tax Act 2011 (ACT), Schedule 1 and s 9 · ACT Legislation Register. checked 11 November 2026
  4. Payroll tax · ACT Revenue Office. not readable from our checking server: answers 403 (Cloudflare check) to our server; figures taken from the joint portal and the ACT legislation register
  5. Payroll Tax Determination 2025 (DI2025-161), now revoked · ACT Legislation Register. checked 11 November 2026
  6. Explanatory statement to the Payroll Tax Determination 2026 · ACT Legislation Register. checked 11 November 2026
  7. Payroll Tax Determination 2016 (No 1) (DI2016-145), now revoked · ACT Legislation Register. checked 11 November 2026
  8. Payroll Tax Determination 2024 (DI2024-173), now revoked · ACT Legislation Register. checked 11 November 2026

Every figure on this page comes from the official pages above. We re-read them with the checks described here; if a page changes, the figure is re-checked before it stays on the site.

General information, not tax advice. Figures and formulas are taken from the official revenue office pages and legislation linked on each page. Payroll tax depends on facts this site cannot check (what counts as wages, exemptions, grouping, contractors). Confirm your liability with the revenue office of each state where you pay wages, or with a registered tax agent.