Pay Northern Territory payroll tax when threshold met
NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).
Who must comply
Employers paying Australian wages above the NT threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by the 21st of the following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via TRO, wage records.
Max penalty
Tax shortfall + interest + penalty tax
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Northern Territory payroll tax under the Payroll Tax Act 2009 (NT). FY2026-27: tax-free threshold $2.5 million a year (monthly: $208,333). 5.5%; from 1 July 2026, 6.5% for employers and groups with Australia-wide wages of $100M or more. Deductible amount from the $2.5M threshold under the Act's Schedule (deduction settings unchanged from 1 July 2026). Returns lodged via Territory Revenue Office (INTRA).
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).
- ACTPay ACT payroll tax when threshold metACT: 6.75% on Australian wages above the $1.75 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).
- 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 Northern Territory payroll tax when threshold met?
- Employers paying Australian wages above the NT threshold.
- What triggers Northern Territory payroll tax when threshold met?
- Wages above threshold; group nomination.
- When is Northern Territory payroll tax when threshold met due?
- Monthly by the 21st of the following month; annual reconciliation by 21 July.
- What is the maximum penalty for Northern Territory payroll tax when threshold met?
- Tax shortfall + interest + penalty tax
- What evidence is required for Northern Territory payroll tax when threshold met?
- Monthly returns via TRO, wage records.
Source: https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax/payroll-tax-rates-and-thresholds. Rules Mate is not a law firm. Always verify against the live regulator source before acting.