Victoria payroll tax (FY26)
Administered by SRO Vic under state payroll tax law. Standard rate 4.85% on Australian taxable wages above the $900,000 threshold.
$900,000
Annual threshold
4.85%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $900,000 of Australian taxable wages.
- Monthly threshold: $75,000.
- Standard rate: 4.85%.
- Additional levies / structure: +1.2125% surcharge for wages >$10M; mental health + wellbeing surcharge for wages >$10M (~0.5%)
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Grouping rules aggregate wages across related entities.
Recent change
SRO Vic reassessed payroll tax for medical centres engaging GPs under service-fee arrangements as 'relevant contracts' (Thomas and Naaz analog) in 2024.
Sources
Compare to other states: NSW ($1.2 million) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($1.5 million) · ACT ($2 million)