Thresholds history

Payroll tax thresholds and rates by year, 2021-22 to 2026-27

How the threshold and rate have changed in every state and territory, with the official source for each figure.

Annual thresholds and rates for each financial year since 2021-22, from the historical tables of the revenue offices and the ACT legislation register. Where we could not read an official figure for a year we leave the cell empty rather than fill it from memory.

State2021-222022-232023-242024-252025-262026-27
NSWnot on a source we can read$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]		$1,200,000
5.45%[1]
VIC$700,000
4.85% (regional 1.2125%)[2]		$700,000
4.85% (regional 1.2125%)[2]		$700,000
4.85% (regional 1.2125%)[2]		$900,000
4.85% (regional 1.2125%); threshold phased out at 45% between $3m and $5m[2],[3]		$1,000,000
4.85% (regional 1.2125%); phase-out 50%[3],[4]		$1,000,000
4.85% (regional 1.2125%); phase-out 50%[4],[5]
QLD$1,300,000
4.75% (4.95% above $6.5m); deduction reaches zero at $6.5m[6],[7]		$1,300,000
4.75% (4.95% above $6.5m); deduction range widened to $10.4m from 1 January 2023[6],[7]		$1,300,000
4.75% (4.95% above $6.5m)[6],[7]		$1,300,000
4.75% (4.95% above $6.5m)[6],[7]		$1,300,000
4.75% (4.95% above $6.5m)[6],[7]		$1,300,000
4.75% (4.95% above $6.5m)[6],[8]
WA$1,000,000
5.5%; 6% on wages from $100m to $1.5bn; 6.5% above $1.5bn[9]		$1,000,000
5.5%; 6% on wages from $100m to $1.5bn; 6.5% above $1.5bn[9]		$1,000,000
5.5%[9]		$1,000,000
5.5%[9]		$1,000,000
5.5%[9]		$1,000,000
5.5%[8],[9]
SA$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]		$1,500,000
0% to 4.95% between $1.5m and $1.7m; 4.95% above; deduction up to $600,000[10]
TAS$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]		$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]		$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]		$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]		$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]		$1,250,000
4% from $1,250,001 to $2m; 6.1% above $2m[11]
ACT$2,000,000
6.85%[12]		$2,000,000
6.85%[12]		$2,000,000
6.85%[12]		$2,000,000
6.85%; surcharge +0.25% above $50m, +0.5% above $100m[13]		$2,000,000
6.85%; surcharge +0.5% above $50m, +1% above $100m; 8.75% from 1 January 2026 for wages above $150m[14],[15]		$1,750,000
6.75% to 8.75% by total wages (five brackets)[8],[16]
NTnot on a source we can readnot on a source we can readnot on a source we can readnot on a source we can read$2,500,000
5.5%[8]		$2,500,000
5.5% (6.5% with Australian wages of $100m or more)[8],[17]

The main changes, year by year

  • 2022-23: Queensland widened its deduction range so that the deduction reaches zero at $10.4 million instead of $6.5 million, from 1 January 2023.[7]
  • 2023-24: Western Australia's extra 6% and 6.5% rates for payrolls above $100 million ended on 30 June 2023.[9] Victoria's COVID-19 debt surcharge began on 1 July 2023 (the mental health and wellbeing surcharge started on 1 January 2022).[4]
  • 2024-25: Victoria raised its threshold from $700,000 to $900,000 and started phasing it out between $3m and $5m (45%); the ACT added surcharges for employers above $50 million.[2],[3],[13]
  • 2025-26: Victoria went to $1,000,000 and a 50% phase-out; the ACT raised its surcharges and, from 1 January 2026, charged 8.75% on employers above $150 million.[4],[14],[15]
  • 2026-27: the ACT threshold fell to $1,750,000 with five rates from 6.75% to 8.75%; the NT added 6.5% for payrolls of $100 million or more.[16],[17]

Common questions

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

How has the Victorian payroll tax threshold changed?

$700,000 from 1 July 2021 to 30 June 2024, $900,000 in 2024-25 and $1,000,000 from 1 July 2025. The phase-out between $3 million and $5 million started on 1 July 2024 (45%, then 50% from 2025-26).[2],[3]

What was the NSW payroll tax threshold in 2022?

$1,200,000, at a rate of 5.45%, for 2022-23. It has stayed at $1,200,000 and 5.45% every year since.[1]

Guides

Sources

  1. Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
  2. Payroll tax (historical rates) · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 29 September 2026”
  3. Threshold and phase-out rate · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
  4. Payroll tax (current rates) · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 29 September 2026”
  5. Payroll tax rates from 1 July 2025 (CSV) · State Revenue Office Victoria. checked 11 November 2026
  6. Payroll tax rates and thresholds · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 July 2024”
  7. Payroll tax deductions · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 September 2025”
  8. 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”
  9. Calculation: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
  10. Rates and thresholds · RevenueSA. checked 11 November 2026
  11. Rates and thresholds · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 29/06/2026”
  12. Payroll Tax Determination 2016 (No 1) (DI2016-145), now revoked · ACT Legislation Register. checked 11 November 2026
  13. Payroll Tax Determination 2024 (DI2024-173), now revoked · ACT Legislation Register. checked 11 November 2026
  14. Payroll Tax Determination 2025 (DI2025-161), now revoked · ACT Legislation Register. checked 11 November 2026
  15. Payroll Tax Act 2011 (ACT), Schedule 1 and s 9 · ACT Legislation Register. checked 11 November 2026
  16. Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
  17. Payroll Tax Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. 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.