WA · 2026-27

Western Australia payroll tax 2026-27

5.5% above a $1,000,000 threshold that shrinks by $2 for every $13 of wages and disappears at $7.5m.

  • Official figures only, each with its source
  • Formulas from the payroll tax Acts
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$1,000,000annual threshold, 2026-27
5.5%rate
$83,333monthly threshold
21 Julyannual return due

Figures for 1 July 2026 to 30 June 2027 from RevenueWA (Department of Treasury and Finance) and the joint revenue office portal, checked on 11 November 2026.

How WA payroll tax is worked out

Western Australia charges 5.5% on WA taxable wages above your deductable amount.[1] The annual threshold is $1,000,000 and the upper threshold $7,500,000; between them the threshold diminishes by the tapering value 2/13, that is $2 for every $13 of wages over $1 million.[1],[2]

If you also pay wages interstate, the deductable amount is multiplied by WA wages ÷ Australian wages. For a part year, the Pay-roll Tax Assessment Act 2002 apportions both the annual and the upper threshold by days before the taper is applied.[2],[3]

AT = $1,000,000 × days paid ÷ 365;  UT = $7,500,000 × days paid ÷ 365
if W ≤ AT: no tax
if W ≥ UT: tax = WA wages × 5.5%
otherwise: deductable = (AT − (W − AT) × 2/13) × (WA wages ÷ W);  tax = (WA wages − deductable) × 5.5%

Official worked examples, checked against our calculator

WA only $1,200,000: deductable amount $969,231, tax $12,692.30[4]

threshold / deduction: official $969,231 · our calculator $969,231
payroll tax: official $12,692.30 · our calculator $12,692.31 (the office rounds each step)

WA $1,000,000 + SA $3,000,000: deductable amount $134,616, tax $47,596.12[3]

threshold / deduction: official $134,616 · our calculator $134,615 (the office rounds each step)
payroll tax: official $47,596.12 · our calculator $47,596.15 (the office rounds each step)

WA $92,000 a month ($1,104,000 a year): payroll tax $6,600[1]

payroll tax: official $6,600 · our calculator $6,600

WA payroll tax calculator

Enter your Western 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.

WA payroll tax calculator, 2026-27

WA
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: WA wages of $2,000,000 or $1.5m in WA 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: WA.
Formulas used
  1. Western Australia: nil if W ≤ $1m × days; 5.5% of all WA wages if W ≥ $7.5m × days; otherwise deductable amount = ($1m × days − (W − $1m × days) × 2/13) × share, tax = (WA wages − deductable amount) × 5.5%.

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

The monthly threshold is $83,333. Register within seven days after the end of the month in which your total Australian taxable wages exceed it.[1],[5]

Due dates

Returns are due on the 7th day of the month after the return period (April by 7 May). The annual reconciliation, with the June return, is due on or before 21 July.[6]

All states: see payroll tax due dates.

What changed in 2026-27

Unchanged for 2026-27. The extra rates on very large payrolls (6% on wages from $100m to $1.5bn and 6.5% above) applied only up to 30 June 2023.[1]

WA thresholds and rates since 2021-22

State2021-222022-232023-242024-252025-262026-27
WA$1,000,000
5.5%; 6% on wages from $100m to $1.5bn; 6.5% above $1.5bn[1]		$1,000,000
5.5%; 6% on wages from $100m to $1.5bn; 6.5% above $1.5bn[1]		$1,000,000
5.5%[1]		$1,000,000
5.5%[1]		$1,000,000
5.5%[1]		$1,000,000
5.5%[1],[7]

Grouping

Businesses linked by ownership, control or shared employees are grouped and share one threshold. Read the grouping page of RevenueWA (Department of Treasury and Finance)[8] and our grouping summary.

Official tools and pages

WA payroll tax: common questions

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

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

$1,000,000 a year ($83,333 a month). It is a diminishing threshold: above $1 million it falls by $2 for every $13 of wages and disappears at $7.5 million of Australian taxable wages.[1],[2]

What is the payroll tax rate in Western Australia?

5.5% of taxable wages above your deductable amount. For example, with WA wages of $1,200,000 the deductable amount is $969,231 and the tax is $12,692.30.[1],[4]

When is WA payroll tax due?

Monthly returns are due on the 7th day of the following month; the annual reconciliation, together with the June return, is due on or before 21 July.[6]

Other states and territories

Sources

  1. Calculation: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
  2. Pay-roll Tax Assessment Act 2002 (WA), ss 8, 10, 13 · WA Legislation. checked 11 November 2026
  3. Interstate non-group employer: Payroll tax · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
  4. Local non-group employer: Payroll tax · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
  5. Registration: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 14 March 2026”
  6. Returns: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 14 March 2026”
  7. 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”
  8. Grouping: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 14 March 2026”
  9. Payroll tax calculator · RevenueWA. 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.