Payroll Tax in Queensland
Queensland charges payroll tax at 4.75% on wages above $1,300,000. Queensland offers a 50% discount on payroll tax for regional employers.
Threshold
$1,300,000
Rate
4.75%
Verified
Aug 2026
Payroll Tax by Wage Level — QLD
| 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 | $9,500 | 0.63% |
| $1.75M | $21,375 | 1.22% |
| $2M | $33,250 | 1.66% |
| $2.5M | $57,000 | 2.28% |
| $3M | $80,750 | 2.69% |
| $4M | $128,250 | 3.21% |
| $5M | $175,750 | 3.52% |
| $7.5M | $294,500 | 3.93% |
| $10M | $413,250 | 4.13% |
How QLD 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 | $1,500,000 | 5.5% | $27,500 |
| TAS | $1,250,000 | 4.0% | $30,000 |
| QLD ← you are here | $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 — Queensland Payroll Tax
Who needs to register? Any employer (or group of employers) with total Australian wages exceeding $1,300,000 in QLD must register for payroll tax with Queensland 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: Queensland Revenue Office — Payroll Tax →