New South Wales payroll tax, 2026–27
| Annual tax-free threshold, 2026–27 | $1,200,000 |
| Rate | 5.45% |
| Monthly threshold, 28-day month | $92,055 |
| Monthly threshold, 30-day month | $98,630 |
| Monthly threshold, 31-day month | $101,918 |
| Annual return for 2026–27 due | 28 July 2027 |
The rate and threshold are the same as in 2024–25 and 2025–26. Revenue NSW says the monthly threshold decides when a business needs to register.
Checked on 22 October 2026 against Revenue NSW: payroll tax thresholds and rates · Revenue NSW: key dates. Rates can change each 1 July. Check your figures with the revenue office before you lodge.
Two examples
Wages paid only in NSW
A business pays $2,000,000 of taxable wages in NSW for the full year and none elsewhere. It gets the full $1,200,000 threshold, so tax is 5.45% of $800,000: about $43,600 for the year.
Wages paid in NSW and Queensland
A business pays $1,800,000 in NSW and $600,000 in Queensland, so $2,400,000 in Australia. NSW is 75% of that, so its NSW threshold is $900,000. NSW tax is 5.45% of $900,000: about $49,050. Queensland payroll tax is worked out separately; the estimator above shows both.
These businesses are made up. Each one is a single employer, not part of a group.
NSW payroll tax questions
What is the NSW payroll tax threshold for 2026–27?
$1,200,000 a year for 1 July 2026 to 30 June 2027, according to Revenue NSW. Monthly thresholds are $92,055, $98,630 or $101,918 for 28, 30 or 31-day months.
What is the NSW payroll tax rate?
5.45% of taxable wages above the threshold.
Do I get the full threshold if I also pay wages interstate?
No. Revenue NSW reduces the threshold to your NSW share of total Australian wages: $1,200,000 × NSW wages ÷ Australian wages. It's also reduced if you only paid wages for part of the year.
When are NSW monthly payroll tax returns due in 2026–27?
Most are due on the 7th of the next month. The exceptions on Revenue NSW's key dates page are October (9 November 2026), December (14 January 2027), January (8 February 2027) and February (8 March 2027). The May return is due 7 June 2027, and June wages go in the annual return, due 28 July 2027.
Prepare the return from Xero Payroll
Quarterday is in development. It will connect to Xero (read-only) and prepare payroll tax by state for you to check and lodge.