Queensland payroll tax for 2026-27: 4.75% above a $1,300,000 threshold. Enter your annual wages to estimate the tax.
How QLD payroll tax is worked out
- The first $1,300,000 of wages a year is tax-free (the deduction).
- The deduction shrinks by $1 for every $7 of Australian wages above $1,300,000, and is nil from $10,400,000.
- The rest is taxed at one rate set by total Australian wages: 4.75% up to $6,500,000; 4.95% above $6,500,000.
- Eligible regional employers get a 1% discount on the rate (to 30 June 2030).
- A mental health levy of 0.25% applies to wages above $10,000,000, plus another 0.5% above $100,000,000.
QLD payroll tax by wage bill
| Annual wages | Deduction | Rate | Payroll tax | Effective rate |
|---|---|---|---|---|
| $500,000 | $1,300,000 | 4.75% | $0 | 0.00% |
| $1,000,000 | $1,300,000 | 4.75% | $0 | 0.00% |
| $1,500,000 | $1,271,429 | 4.75% | $10,857 | 0.72% |
| $2,000,000 | $1,200,000 | 4.75% | $38,000 | 1.90% |
| $3,000,000 | $1,057,143 | 4.75% | $92,286 | 3.08% |
| $5,000,000 | $771,429 | 4.75% | $200,857 | 4.02% |
| $10,000,000 | $57,143 | 4.95% | $492,171 | 4.92% |
| $50,000,000 | $0 | 4.95% | $2,575,000 | 5.15% |
A single employer, not grouped, paying all wages in QLD for the full year, not regional.
Common questions
What is the payroll tax rate in QLD?
The first $1,300,000 of wages a year is tax-free (the deduction). The deduction shrinks by $1 for every $7 of Australian wages above $1,300,000, and is nil from $10,400,000. The rest is taxed at one rate set by total Australian wages: 4.75% up to $6,500,000; 4.95% above $6,500,000. Eligible regional employers get a 1% discount on the rate (to 30 June 2030). A mental health levy of 0.25% applies to wages above $10,000,000, plus another 0.5% above $100,000,000.
What is the QLD payroll tax threshold?
$1,300,000 a year in 2026-27. The maximum monthly deduction is $108,333.
Does the calculator handle grouping and interstate wages?
No. It assumes one employer, not grouped, paying all its wages in the state for the full year. Grouped or interstate employers share the threshold in proportion to their wages in each state; check the revenue office's rules or use its calculator.
Is payroll tax paid by employees?
No. It's a state tax on employers' wage bills; it doesn't come out of employees' pay.
Compare every state with the payroll tax calculator for Australia. Other states: NSW · VIC · WA · SA · TAS · ACT · NT.
Source: Queensland Revenue Office, Payroll tax rates and thresholds, QRO deductions, QRO mental health levy. Checked 2026-10-22. General information only, not tax advice.