What is the Northern Territory payroll tax threshold?

$2.5 million of Australian taxable wages annually (monthly: $208,333) for FY2026-27.

What is the Northern Territory payroll tax rate?

5.5% standard rate. 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).

When are returns due?

Monthly by the 21st of the following month. Annual reconciliation by 21 July.

Northern Territory/NT

Northern Territory payroll tax (FY2026-27)

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%.
Rate tiers, threshold mechanics and surcharges: 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 + reconciliation

Return cadence: Monthly by the 21st of the following month.
Annual reconciliation: Annual reconciliation by 21 July.

Grouping

The $100M test for the 6.5% rate is applied to the group's combined Australia-wide wages.

Recent change

Threshold rose from $1.5M to $2.5M on 1 July 2025; from 1 July 2026 a 6.5% rate applies to employers/groups with Australia-wide wages of $100M or more.

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)