Northern Territory payroll tax (FY26)
Administered by Territory Revenue Office under state payroll tax law. Standard rate 5.5% on Australian taxable wages above the $2.5 million threshold.
$2.5 million
Annual threshold
5.5%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $2.5 million of Australian taxable wages.
- Monthly threshold: $208,333.
- Standard rate: 5.5%.
- Additional levies / structure: From 1 July 2026 a 6.5% rate applies to employers and groups with Australia-wide wages of $100M or more (5.5% otherwise).
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Standard grouping rules under Payroll Tax Act 2009 (NT).
Recent change
Tax-free threshold raised from $1.5M to $2.5M on 1 July 2025; from 1 July 2026 a 6.5% rate applies to $100M+ (Australia-wide) employers/groups.
Sources
Compare to other states: NSW ($1.2 million) · VIC ($1 million) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · ACT ($1.75 million)