SA · 2026-27

South Australia payroll tax 2026-27

No tax up to $1.5m of Australian wages, a rate rising from 0% to 4.95% up to $1.7m, and a deduction of up to $600,000.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
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$1,500,000annual threshold, 2026-27
0%rate from
$125,000monthly threshold
28 Julyannual return due

Figures for 1 July 2026 to 30 June 2027 from RevenueSA and the joint revenue office portal, checked on 11 November 2026.

How SA payroll tax is worked out

South Australia has two separate numbers: a $1,500,000 threshold that decides whether you pay at all, and a $600,000 deduction that is subtracted from your SA wages.[1]

The rate is set by your total Australian wages, annualised if you paid wages for only part of the year: 4.95% above $1.7 million and, between $1.5 million and $1.7 million, (annualised wages − $1,500,000) ÷ $200,000 × 4.95%.[2] RevenueSA's rate table rounds these figures and is described as an indication only.[3]

The deduction is $600,000 × SA wages ÷ Australian wages × days paid ÷ days in the year.[2],[4]

no tax if W ≤ $1,500,000 × days ÷ 365
annualised W = W × 365 ÷ days
rate         = 4.95%  if annualised W > $1.7m,  else (annualised W − $1.5m) ÷ $200,000 × 4.95%
deduction    = $600,000 × (SA wages ÷ W) × days ÷ 365
tax          = (SA wages − deduction) × rate

Official worked examples, checked against our calculator

SA $700,000 of Australia-wide $2.1m: deduction $200,000[4]

threshold / deduction: official $200,000 · our calculator $200,000

SA only, $1.6m: deduction $600,000, tax calculated on $1 million[4]

wages taxed: official $1,000,000 · our calculator $1,000,000

$1m paid over 211 days annualises to $1,729,857: rate 4.95%[4]

rate: official 4.95% · our calculator 4.95%

SA payroll tax calculator

Enter your South Australia 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.

SA payroll tax calculator, 2026-27

SA
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: SA wages of $2,000,000 or $1.5m in SA 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. Official calculators: SA.
Formulas used
  1. South Australia: nil if W ≤ $1.5m × days; deduction = $600,000 × share × days; rate 4.95%, or (annualised W − $1.5m) ÷ $200,000 × 4.95% when annualised W is $1.7m or less.

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.

Monthly threshold and registration

Register when Australian wages (or group wages) exceed the threshold: $28,846 a week, $125,000 a month.[1],[5]

Due dates

Monthly returns are due on the 7th of the following month (next business day if it falls on a weekend or holiday). The annual reconciliation is due on 28 July: Wednesday 28 July 2027 for 2026-27.[6]

All states: see payroll tax due dates.

What changed in 2026-27

Unchanged: the $1.5m threshold and the 0% to 4.95% variable band have applied since 1 January 2019, and the $600,000 deduction since 1 July 2009.[1]

SA thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
SA$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[1]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold. Read the grouping page of RevenueSA[7] and our grouping summary.

Official tools and pages

SA payroll tax: common questions

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

What is the South Australian payroll tax threshold?

$1,500,000 a year ($125,000 a month or $28,846 a week). Above it, you deduct up to $600,000 a year from your SA wages, shared by your SA share of Australian wages and the part of the year you paid wages.[1],[4]

What is the payroll tax rate in South Australia?

4.95% when your annualised Australian wages are above $1.7 million. Between $1.5 million and $1.7 million the rate rises in a straight line from 0% to 4.95%: (annualised wages − $1,500,000) ÷ $200,000 × 4.95%.[1],[2]

When is SA payroll tax due?

Monthly returns are due on the 7th of the following month and the annual reconciliation on 28 July (28 July 2027 for 2026-27).[6]

Other states and territories

Sources

  1. Rates and thresholds · RevenueSA. checked 11 November 2026
  2. Payroll Tax Act 2009 (SA), Schedule 1 · South Australian Legislation. checked 11 November 2026
  3. Payroll Tax Rate Table from 1 January 2019 (indicative) · RevenueSA. checked 11 November 2026
  4. How is payroll tax calculated? · RevenueSA. checked 11 November 2026
  5. Register for payroll tax · RevenueSA. checked 11 November 2026
  6. Returns and annual reconciliation · RevenueSA. checked 11 November 2026
  7. Grouping of employers · RevenueSA. checked 11 November 2026
  8. Payroll tax calculator · RevenueSA Online. checked 11 November 2026
  9. 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”

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.