Business tax

Payroll Tax Calculator QLD

Work out your Queensland payroll tax for 2026. The QLD threshold is $1.3 million and the rate is 4.75% / 4.95%. Enter your total annual Australian taxable wages for the tax payable. Free, no signup.

Queensland ratesVerified at qro.qld.gov.au, July 2026$1.3 million threshold

Your payroll

State or territory

Total annual Australian taxable wages

Whole group, all states. Include gross wages, super and taxable fringe benefits.

Payroll tax is a tax on employers, not employees. It applies once your total Australian wages pass the state threshold. Working out what lands in a worker's account instead? Use the take-home pay calculator.

Payroll tax in QLD

$10,857

Payroll tax on $1,500,000 of wages in Queensland. Effective rate 0.72% of total wages.

Over the QLD threshold

Total Australian taxable wages$1,500,000

Tax-free thresholdQueensland annual$1,300,000

Payroll tax rate4.75%

Payroll tax payableAbove threshold$10,857

Effective rate0.72%

How this is worked out. Tax is the rate on wages above the deduction. The $1.3 million deduction falls by $1 for every $7 of wages, reaching nil at $10.4 million. The rate rises from 4.75% to 4.95% above $6.5 million. For the official figure, use the Queensland payroll tax calculator.

Regional Queensland employers get a 1% discount (3.75% or 3.95%). A mental health levy adds 0.25% on Australian wages above $10 million and 0.75% above $100 million. This tool does not add those.

Uses your total group Australian taxable wages, treated as a single state for simplicity. Grouping and interstate wages split the threshold between states. Rates verified at qro.qld.gov.au, July 2026. General information, not financial advice. Confirm with the revenue office before you lodge.

Simon Chadwick

Founder, Orbit Money

Method: QLD payroll tax threshold and rate from qro.qld.gov.auUpdated: 17 July 2026Sources: qro.qld.gov.au

How payroll tax works in Queensland

Payroll tax is a state tax on employers. In Queensland (QLD) you pay it on your total Australian taxable wages once they pass the annual threshold of $1.3 million, charged at 4.75% / 4.95%. Queensland charges 4.75% above a $1.3 million deduction that falls by $1 for every $7 of wages, rising to 4.95% on payrolls above $6.5 million. It is not deducted from your workers, and it is separate from PAYG withholding. The wages that count include gross salaries, superannuation, allowances, bonuses, commissions, directors' fees and most taxable fringe benefits. Enter your own wages in the calculator above for the figure that matches your business.

QLD payroll tax threshold and rate 2026

These are the headline figures for Queensland. The calculator above applies them, plus any taper, for you.

Queensland	Figure
Annual tax-free threshold	$1.3 million
Payroll tax rate	4.75% / 4.95%
Tax on $1,500,000 of wages	$10,857
Tax on $2,000,000 of wages	$38,000

Tax is the rate on wages above the deduction. The $1.3 million deduction falls by $1 for every $7 of wages, reaching nil at $10.4 million. The rate rises from 4.75% to 4.95% above $6.5 million.

Regional Queensland employers get a 1% discount (3.75% or 3.95%). A mental health levy adds 0.25% on Australian wages above $10 million and 0.75% above $100 million. This tool does not add those.

Grouping and interstate wages

Two things catch QLD employers out. First, grouping: businesses that share owners, directors or employees are grouped and must add their wages together under a single Queensland threshold. Second, interstate wages: if you pay staff in more than one state, Queensland gives you only a share of its $1.3 million threshold, based on the proportion of your wages paid here. This calculator treats your wages as Queensland alone, which is the right starting point for a single-state business. If you employ across borders or are grouped, use the Queensland revenue office calculator or your accountant.

Frequently asked questions

What is the payroll tax threshold in QLD?

The Queensland payroll tax threshold is $1.3 million of total Australian taxable wages a year. Pay less than that across your whole business or group and you generally owe no QLD payroll tax, though you may still need to register. Queensland charges 4.75% above a $1.3 million deduction that falls by $1 for every $7 of wages, rising to 4.95% on payrolls above $6.5 million.

What is the payroll tax rate in QLD?

The Queensland payroll tax rate is 4.75% / 4.95%. Tax is the rate on wages above the deduction. The $1.3 million deduction falls by $1 for every $7 of wages, reaching nil at $10.4 million. The rate rises from 4.75% to 4.95% above $6.5 million. On $2 million of total Australian wages, a QLD employer pays about $38,000. Enter your own wages in the calculator above for the exact figure.

How much is payroll tax in QLD?

In Queensland you pay about $10,857 on $1,500,000 of wages for 2026. Payroll tax applies only once your total Australian taxable wages pass the $1.3 million threshold, and it is charged at 4.75% / 4.95%. The calculator above works out your exact QLD payroll tax from your wages.

Who has to pay payroll tax in QLD?

Employers pay QLD payroll tax, not employees. You become liable once your total Australian taxable wages pass the Queensland threshold of $1.3 million. Wages counted include gross salaries, superannuation, allowances, bonuses, commissions, directors' fees and taxable fringe benefits. Grouped businesses add their wages together and share one threshold.

Employing in another state? Use the all-states payroll tax calculator to compare payroll tax across NSW, VIC, QLD, WA, SA, TAS, the NT and the ACT.

Related tools

Payroll Tax Calculator NSW

$1.2 million threshold, 5.45% rate for New South Wales.

Payroll Tax Calculator VIC

$1 million threshold, 4.85% (regional 1.2125%) rate for Victoria.

Payroll Tax Calculator WA

$1 million threshold, 5.5% rate for Western Australia.

Payroll Tax Calculator SA

$1.5 million threshold, 4.95% rate for South Australia.

Payroll Tax Calculator (all states)

Compare payroll tax across every Australian state and territory.

Take-Home Pay Calculator (AU)

The employee side: what lands in a worker's account after tax.

Other states

NSW VIC WA SA TAS NT ACT

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About the author

Simon Chadwick

Founder of Orbit Money

Simon is the founder of Orbit Money, a tool that helps people and businesses track subscriptions and recurring spend. He builds Orbit's free money calculators and writes about tax and personal finance for Australian and UK readers.