Payroll Tax in Northern Territory
Northern Territory charges payroll tax at 5.5% on wages above $1,500,000. NT shares its $1.5M threshold with SA, with a 5.5% rate on wages above that.
Threshold
$1,500,000
Rate
5.5%
FY Period
2025–26
Payroll Tax by Wage Level — NT
| 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% |
| $1.8M | $13,750 | 0.79% |
| $2M | $27,500 | 1.38% |
| $2.5M | $55,000 | 2.20% |
| $3M | $82,500 | 2.75% |
| $4M | $137,500 | 3.44% |
| $5M | $192,500 | 3.85% |
| $7.5M | $330,000 | 4.40% |
| $10M | $467,500 | 4.67% |
How NT Compares — on $2M Total Wages
| State | Threshold | Rate | Tax on $2M |
|---|---|---|---|
| ACT | $2,000,000 | 6.85% | $0 |
| SA | $1,500,000 | 4.95% | $24,750 |
| NT ← you are here | $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 | 5.5% | $44,000 |
| VIC | $900,000 | 4.85% | $53,350 |
| WA | $1,000,000 | 5.5% | $55,000 |
Key Facts — Northern Territory Payroll Tax
Who needs to register? Any employer (or group of employers) with total Australian wages exceeding $1,500,000 in NT must register for payroll tax with Territory 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: Territory Revenue Office — Payroll Tax →