QLD Payroll Tax Calculator 2026-27
Estimate Queensland payroll tax for 1 July 2026 to 30 June 2027 from annual Australian taxable wages. The calculator uses the official QRO $1,300,000 threshold, the $1-for-$7 deduction, the 4.75% / 4.95% rates, and the mental health levy.
Estimate your 2026-27 Queensland payroll tax
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Notes
How Queensland payroll tax is worked out
Queensland tests the threshold and the rate against Australian taxable wages, then charges tax on Queensland wages after any deduction. QRO’s published formula is: (Queensland taxable wages − deduction) × rate. This form treats the figure you enter as Queensland-only wages, so Australian wages and Queensland wages are the same amount.
The deduction falls by $1 for every $7 of Australian wages above $1,300,000. On $2,000,000 of Queensland-only wages the deduction is $1,200,000, the rate is 4.75%, and payroll tax is $38,000. At $10,400,000 the deduction is nil and the 4.95% rate applies because Australian wages are above $6,500,000.
The mental health levy is extra. QRO’s published Queensland-only example of $112,000,000 pays 0.25% on $102,000,000 ($255,000) plus 0.5% on $12,000,000 ($60,000), a $315,000 levy. A 158-day employer with $4,200,000 of wages stays under the scaled $4,328,767 primary threshold and pays no levy.
Queensland payroll tax rates 2026-27
| Item | Official figure |
|---|---|
| Annual threshold / deduction maximum | $1,300,000 |
| Deduction taper | $1 off for every $7 above the threshold, nil at $10,400,000 |
| Rate at or below $6,500,000 | 4.75% |
| Rate above $6,500,000 | 4.95% |
| Mental health levy | 0.25% above $10,000,000, plus 0.5% above $100,000,000 |
Sources: QRO rates and thresholds, deductions, and mental health levy calculating pages. Levy calculating page updated 11 August 2026. Checked on 2026-11-01.
Frequently Asked Questions
What is the Queensland payroll tax threshold for 2026-27?
Queensland Revenue Office publishes a $1,300,000 annual Australian-wage threshold. Employers at or below that amount have no payroll tax. Above it, a deduction may still apply until Australian wages reach $10,400,000. The rates-and-thresholds page current on 2026-11-01 still shows the table last updated 17 July 2024; no later 2026-27 replacement table has been published.
How does the Queensland deduction work?
The deduction starts at $1,300,000 and falls by $1 for every 7 dollars of Australian taxable wages above that point. It is nil at $10,400,000. QRO then subtracts the deduction from Queensland taxable wages and multiplies the remainder by the applicable rate. Only the designated group employer may claim the deduction.
What payroll tax rates does Queensland use?
The rate is 4.75% where Australian taxable wages are $6,500,000 or less, and 4.95% above that amount. Eligible regional employers may take a 1% discount on the chosen rate until 30 June 2030. Confirm regional status with QRO.
How is the Queensland mental health levy calculated?
The levy uses Australian wages to test the thresholds, then applies the rate to Queensland wages above those (apportioned) steps. There is no levy up to $10,000,000. Above that, 0.25% applies. Above $100,000,000, a further 0.5% applies. QRO’s published $112 million Queensland-only example produces $255,000 plus $60,000, a $315,000 levy.
Is this a QRO assessment?
No. This page is general information. It is not a QRO Online calculation, not tax advice and not financial product advice. In line with ASIC’s general-information guidance, we do not recommend a specific financial product. Lodge returns through QRO Online.