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Rules Mate
Queensland/QLD

Queensland payroll tax (FY2026-27)

Administered by QRO under state payroll tax law. Standard rate 4.75% on Australian taxable wages above the $1.3 million threshold.

$1.3 million

Annual threshold

4.75%

Standard rate

Monthly

Returns

Rate + thresholds in detail

  • Annual tax-free threshold: $1.3 million of Australian taxable wages.
  • Monthly threshold: $108,333.
  • Standard rate: 4.75%.
  • Rate tiers, threshold mechanics and surcharges: 4.75% where Australian wages are $6.5M or less; 4.95% above $6.5M. Regional employers may get a 1% discount until 30 June 2030. Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M. Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M.

Returns + reconciliation

  • Return cadence: Monthly by the 7th of the following month.
  • Annual reconciliation: Annual reconciliation by 21 July.

Grouping

Only the designated group employer claims the deduction, tested on the group's total Australian wages.

Sources

Compare to other states: NSW ($1.2 million) · VIC ($1 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($2.5 million) · ACT ($1.75 million)