Pay ACT payroll tax when threshold met
ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).
Who must comply
Employers paying Australian wages above the ACT threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by the 7th of the following month; annual reconciliation by 28 July.
Evidence required
Monthly returns via ACT Revenue Online, wage records.
Max penalty
Tax shortfall + interest + penalty tax
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Australian Capital Territory payroll tax under the Payroll Tax Act 2011 (ACT). FY2026-27: tax-free threshold $1.75 million a year (monthly: $145,833.33). General rate by Australia-wide wages: 6.75% ($1.75M–$20M), 6.85% ($20M–$50M), 7.35% ($50M–$100M), 7.85% ($100M–$150M), 8.75% (above $150M). Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages. Returns lodged via the ACT Revenue Office Self Service Portal.
Enforced by
Source legislation
Topics
Related
- NSWPay NSW payroll tax when threshold metNSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).
- SAPay South Australian payroll tax when threshold metSA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).
- TASPay Tasmanian payroll tax when threshold metTAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27).
Reading
Frequently asked questions
- Who must comply with ACT payroll tax when threshold met?
- Employers paying Australian wages above the ACT threshold.
- What triggers ACT payroll tax when threshold met?
- Wages above threshold; group nomination.
- When is ACT payroll tax when threshold met due?
- Monthly by the 7th of the following month; annual reconciliation by 28 July.
- What is the maximum penalty for ACT payroll tax when threshold met?
- Tax shortfall + interest + penalty tax
- What evidence is required for ACT payroll tax when threshold met?
- Monthly returns via ACT Revenue Online, wage records.
Source: https://www.revenue.act.gov.au/business-taxes-and-levies/payroll-tax/about-payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.