Payroll Tax Calculator Australia 2026-27
Estimate annual payroll tax from Australian taxable wages. Each calculator uses the official FY2026-27 threshold and rate for that state. Victoria also applies the mental health and COVID surcharges. Queensland applies a tapering deduction and a mental health levy.
Select a state
New South Wales
FY2026-27
Annual threshold $1,200,000
Rate 5.45%
Victoria
FY2026-27
Annual threshold $1,000,000
Mental health and COVID surcharges from $10 million
Queensland
FY2026-27
Threshold $1,300,000 with a tapering deduction
Mental health levy from $10 million
How these calculators work
Australian wages first
Liability is tested against total Australian taxable wages, not just wages paid in one state. Enter the annual figure the revenue office would use for the employer or the group.
One threshold per group
Related employers are treated as a single unit. Only the designated group employer (or other nominated threshold-claimer) subtracts the published threshold or Queensland deduction.
Part-year employers share the threshold
If you started or stopped employing during the year, the threshold is scaled by the number of days you paid wages. FY2026-27 has 365 days.
Other employer costs sit elsewhere
Payroll tax is separate from Super Guarantee, take-home pay and GST. Use those tools for the matching calculation.
Frequently Asked Questions
What is payroll tax in Australia?
Payroll tax is a state charge on taxable wages once an employer’s Australian wage bill crosses a published threshold. Each state sets its own threshold, rate and extra levies. This site publishes calculators for New South Wales, Victoria and Queensland using official revenue-office figures for FY2026-27 (1 July 2026 to 30 June 2027).
What figure should I type in?
Enter annual Australian taxable wages for the employer or, if you are grouped, for the group. That is the figure the revenue offices use to decide whether a threshold, deduction or large-employer levy applies. The calculators treat that amount as wages paid only in the selected state unless a page says otherwise.
Do grouping and a part-year start change the result?
Yes. Only one member of a group may use the threshold or Queensland deduction. A business that did not employ for the full financial year receives a day-count share of the threshold. Tick those options on the state page when they apply.
Is this the same as income tax or the super guarantee?
No. Payroll tax is a state employer tax. Income tax is a Commonwealth tax on a person’s taxable income — see the income tax calculator. Compulsory employer super is a separate Commonwealth obligation — see the super guarantee calculator.
Is this personal tax advice?
No. The pages give general information so you can apply a published rate. They are not a revenue-office assessment and not financial product advice. Check official sources and speak with a registered tax agent if you need advice about your own wages. That approach follows ASIC’s general-information standard: we do not advise on a specific financial product.