QLD Payroll Tax Rate 2026-27
4.75% where Australian taxable wages are $6.5 million or less, and 4.95% where they are more than $6.5 million. Eligible regional employers get a 1 percentage point discount (3.75% / 3.95%) until 30 June 2030, except above $350 million.
Surcharges and concessions: The mental health levy adds 0.25% on Queensland wages above an apportioned $10 million, plus a further 0.5% above an apportioned $100 million.
QLD Payroll Tax Threshold
- Annual: $1,300,000 of Australian taxable wages
- Monthly: $108,333 a month (registration test: $25,000 a week)
The $1.3 million deduction shrinks by $1 for every $7 of Australian wages above $1.3 million, reaching zero at $10.4 million. Interstate employers get the Queensland share of what is left.
How to Calculate QLD Payroll Tax
The deduction is worked out on Australian wages first — $1.3 million less one-seventh of wages above $1.3 million — and then multiplied by the Queensland share.
| QLD wages (all in QLD) | Threshold / deduction | Payroll tax incl. surcharge | Effective rate |
|---|---|---|---|
| $1,500,000 | $1,271,429 | $10,857 | 0.72% |
| $3,000,000 | $1,057,143 | $92,286 | 3.08% |
| $5,000,000 | $771,429 | $200,857 | 4.02% |
| $10,000,000 | $57,143 | $492,171 | 4.92% |
Interstate example: an employer paying $2,000,000 in QLD out of $5,000,000 Australia-wide (40% in QLD) gets a threshold or deduction of $308,571 and pays $80,343 in QLD. It also pays payroll tax in the other states on the other $3m.
Who Must Register for QLD Payroll Tax
Register within 7 days of the end of the first month in which your (or your group's) Australian wages exceed $25,000 a week — even if you expect to stay under $1.3 million for the year.
The test uses total Australian wages, including every business you are grouped with, so an employer with a small QLD payroll can still be liable. Grouped businesses add their wages together, and only the designated group employer claims the threshold.
QLD Payroll Tax Due Dates 2026-27
- Monthly returns: 7 days after the end of the return period. For 2026-27: 7 Aug, 7 Sep, 7 Oct, 9 Nov, 7 Dec 2026, 14 Jan, 8 Feb, 8 Mar, 7 Apr, 7 May, 7 Jun 2027.
- Annual reconciliation: 21 July 2027 (includes June)
Returns are lodged and paid online with the Queensland Revenue Office. Late payment attracts interest and penalty tax.
What Counts as Wages for QLD Payroll Tax
Payroll tax law is harmonised across the states on what counts as wages, so the list is broadly the same everywhere. Taxable wages include:
- salaries, wages, commissions, bonuses and allowances;
- employer superannuation contributions;
- fringe benefits and employee share scheme benefits;
- director’s fees and termination payments such as paid-out leave;
- payments to many contractors (the “relevant contract” rules) and to employment agencies, unless an exemption applies.
Commonly exempt: government Paid Parental Leave, paid parental leave the employer provides (within limits), workers compensation payments, and the tax-free part of a genuine redundancy payment. Exemptions and their limits do differ by state, so check the revenue office’s list before you rely on one.
QLD Payroll Tax and Your Employees
Payroll tax is an on-cost, like super and WorkCover Queensland workers compensation premiums: the employer pays it on top of wages and none of it is withheld from pay. Employees who want their own figures should use the QLD pay calculator for take-home pay. For the full cost of a hire — salary, super, leave and payroll tax — use the employer cost calculator.
QLD Compared With Other States
| State | Rate | Annual threshold | Threshold phase-out / extras |
|---|---|---|---|
| NSW payroll tax | 5.45% | $1,200,000 | No phase-out; no surcharge |
| VIC payroll tax | 4.85% | $1,000,000 | Phases out $3m–$5m; 1.2125% regional rate; surcharges from $10m |
| QLD payroll tax | 4.75% | $1,300,000 | 4.95% above $6.5m; deduction nil at $10.4m; regional discount; mental health levy from $10m |
| WA payroll tax | 5.5% | $1,000,000 | Diminishes to nil at $7.5m |
| SA payroll tax | 4.95% | $1,500,000 | Rate phases in 0%–4.95% between $1.5m and $1.7m; $600k deduction |
| TAS payroll tax | 4% / 6.1% | $1,250,000 | 4% from $1.25m to $2m, 6.1% above |
| ACT payroll tax | 6.75% | $1,750,000 | Rate rises in bands to 8.75% above $150m |
| NT payroll tax | 5.5% | $2,500,000 | Tapers to nil at $7.5m; 6.5% from $100m |
Frequently Asked Questions
What is the QLD payroll tax rate for 2026-27?
4.75% where Australian taxable wages are $6.5 million or less, and 4.95% where they are more than $6.5 million. Eligible regional employers get a 1 percentage point discount (3.75% / 3.95%) until 30 June 2030, except above $350 million.
What is the QLD payroll tax threshold?
$1,300,000 a year of Australian taxable wages; the monthly figure is $108,333 a month (registration test: $25,000 a week). The $1.3 million deduction shrinks by $1 for every $7 of Australian wages above $1.3 million, reaching zero at $10.4 million. Interstate employers get the Queensland share of what is left.
How much QLD payroll tax is payable on a $3 million wage bill?
For an employer paying $3,000,000 of taxable wages, all in Queensland, for the full 2026-27 year: the threshold or deduction is $1,057,143, leaving $1,942,857 taxed, and the payroll tax is $92,286 (3.08% of the wage bill).
When do I have to register for QLD payroll tax?
Register within 7 days of the end of the first month in which your (or your group's) Australian wages exceed $25,000 a week — even if you expect to stay under $1.3 million for the year.
When is QLD payroll tax due?
Monthly returns: 7 days after the end of the return period. For 2026-27: 7 Aug, 7 Sep, 7 Oct, 9 Nov, 7 Dec 2026, 14 Jan, 8 Feb, 8 Mar, 7 Apr, 7 May, 7 Jun 2027. Annual return for 2026-27: 21 July 2027 (includes June).
Does QLD payroll tax come out of an employee's pay?
No. Payroll tax is paid by the employer to the Queensland Revenue Office on top of wages. It is not withheld from pay and does not appear on a payslip, so it does not change an employee's take-home pay.
How these figures are worked out▼
Rates, thresholds and rules come from the Queensland Revenue Office and were checked on 23 September 2026. The calculator and tables assume a full 2026-27 year of wages with the threshold claimed in full (by the designated group employer, for a group) and no exemptions. They do not model part-year employers or monthly returns; the Queensland Revenue Office’s online return is the final word. The engine is tested against the worked examples the revenue offices publish.
Sources & References
- 1Queensland payroll tax rates and thresholds— Queensland Revenue Office
- 2Payroll tax deductions— Queensland Revenue Office
- 3Payroll tax discount for regional businesses— Queensland Revenue Office
- 4Calculating the mental health levy— Queensland Revenue Office
- 5Payroll tax due dates— Queensland Revenue Office
- 6Lodging payroll tax returns— Payroll Tax Australia
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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