Northern Territory payroll tax, 2026–27
| Threshold (no tax up to) | $2,500,000 of Australian wages a year |
| Annual deduction | $2,500,000, less $1 for every $2 over $2.5m |
| Deduction reaches nil at | $7,500,000 |
| Rate | 5.5% |
| Rate if Australian wages are $100m or more | 6.5% |
| Monthly returns due | 21 days after the end of the month |
| June return with the annual adjustment for 2026–27 due | 21 July 2027 |
These figures are from the Payroll Tax Act 2009 (NT), reprint as in force at 1 July 2026 (sections 7A, 9 and 87, Schedule 1). The Territory Revenue Office's own pages didn't load for us, so the second link is an archive copy of its rates table from November 2025, which shows the $2.5m threshold from July 2025. The estimator doesn't cover the 6.5% rate.
Checked on 22 October 2026 against Payroll Tax Act 2009 (NT), in force at 1 July 2026 · Territory Revenue Office: rates and thresholds (archive copy, Nov 2025). Rates can change each 1 July. Check your figures with the revenue office before you lodge.
Two examples
Wages paid only in the NT
A business pays $3,000,000 of taxable wages in the NT for the full year and none elsewhere. That's $500,000 over $2.5m, so the deduction drops by half of that to $2,250,000. Tax is 5.5% of $750,000: about $41,250 for the year.
Wages paid in the NT and Queensland
A business pays $2,800,000 in the NT and $700,000 in Queensland, so $3,500,000 in Australia. The deduction is $2,500,000 less half of $1,000,000: $2,000,000. The NT is 80% of the wages, so its share is $1,600,000. NT tax is 5.5% of $1,200,000: about $66,000. 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.
NT payroll tax questions
What is the NT payroll tax threshold for 2026–27?
$2,500,000 a year. A business whose Australian wages (or its group's) are $2.5m or less pays no NT payroll tax, under Schedule 1 of the Payroll Tax Act 2009 (NT). It's reduced if you only paid wages for part of the year.
What is the NT payroll tax rate?
5.5% of taxable wages above the deduction. It's 6.5% if Australian wages are $100m or more.
How does the deduction work if I pay wages interstate?
Start with $2,500,000, take off $1 for every $2 of Australian wages over $2.5m, then multiply by your NT wages divided by your Australian wages.
When are NT payroll tax returns due?
Within 21 days after the end of each month. The June return also adjusts the year's tax and is due by 21 July, so 21 July 2027 for 2026–27.
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.