Queensland payroll tax (FY26)
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%.
- Additional levies / structure: Mental health levy 0.25% for taxable wages >$10M; additional 0.5% for >$100M
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Grouping rules aggregate Australian wages.
Sources
Compare to other states: NSW ($1.2 million) · VIC ($900,000) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($1.5 million) · ACT ($2 million)