Western Australia payroll tax (FY26)
Administered by RevenueWA under state payroll tax law. Standard rate 5.5% on Australian taxable wages above the $1 million threshold.
$1 million
Annual threshold
5.5%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $1 million of Australian taxable wages.
- Monthly threshold: $83,333.
- Standard rate: 5.5%.
- Additional levies / structure: Diminishing-deduction tapering between $1M and $7.5M payrolls
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Diminishing deduction reduces the value of the threshold as payroll grows.
Sources
Compare to other states: NSW ($1.2 million) · VIC ($900,000) · QLD ($1.3 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($1.5 million) · ACT ($2 million)