What is the Western Australia payroll tax threshold?

$1 million of Australian taxable wages annually (monthly: $83,333) for FY2026-27.

What is the Western Australia payroll tax rate?

5.5% standard rate. 5.5% on WA taxable wages. Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.

When are returns due?

Monthly by the 7th of the following month. Annual reconciliation by 21 July.

Western Australia/WA

Western Australia payroll tax (FY2026-27)

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%.
Rate tiers, threshold mechanics and surcharges: 5.5% on WA taxable wages. Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.

Returns + reconciliation

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

Grouping

The diminishing threshold is worked out on the group's Australian wages and shared across the group.

Sources

Compare to other states: NSW ($1.2 million) · VIC ($1 million) · QLD ($1.3 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($2.5 million) · ACT ($1.75 million)