Payroll Tax in Australian Capital Territory
Australian Capital Territory charges payroll tax at 6.85% on wages above $2,000,000. The ACT has the highest threshold ($2M) but also the highest rate (6.85%).
Threshold
$2,000,000
Rate
6.85%
Verified
Aug 2026
Payroll Tax by Wage Level — ACT
| Total Wages | Payroll Tax | Effective Rate |
|---|---|---|
| $500K | Exempt | 0% |
| $750K | Exempt | 0% |
| $1M | Exempt | 0% |
| $1.2M | Exempt | 0% |
| $1.3M | Exempt | 0% |
| $1.5M | Exempt | 0% |
| $1.75M | Exempt | 0% |
| $2M | Exempt | 0% |
| $2.5M | $34,250 | 1.37% |
| $3M | $68,500 | 2.28% |
| $4M | $137,000 | 3.43% |
| $5M | $205,500 | 4.11% |
| $7.5M | $376,750 | 5.02% |
| $10M | $548,000 | 5.48% |
How ACT Compares — on $2M Total Wages
| State | Threshold | Rate | Tax on $2M |
|---|---|---|---|
| ACT ← you are here | $2,000,000 | 6.85% | $0 |
| SA | $1,500,000 | 4.95% | $24,750 |
| NT | $1,500,000 | 5.5% | $27,500 |
| TAS | $1,250,000 | 4.0% | $30,000 |
| QLD | $1,300,000 | 4.75% | $33,250 |
| NSW | $1,200,000 | 5.45% | $43,600 |
| VIC | $1,000,000 | 4.85% | $48,500 |
| WA | $1,000,000 | 5.5% | $55,000 |
Key Facts — Australian Capital Territory Payroll Tax
Who needs to register? Any employer (or group of employers) with total Australian wages exceeding $2,000,000 in ACT must register for payroll tax with ACT Revenue Office.
What counts as wages? Salary, wages, commissions, bonuses, allowances, superannuation contributions, fringe benefits, and contractor payments (in some cases) are all included in the payroll tax calculation.
When is it due? Payroll tax is lodged and paid monthly (by the 7th of the following month). An annual reconciliation is required by 28 July each year.
Register here: ACT Revenue Office — Payroll Tax →