QLD Payroll Tax Rates & Calculator 2025-26
Calculate Queensland payroll tax for your business. Uses current Queensland Revenue Office rates including the mental health levy and regional employer discount.
Total taxable wages paid to Queensland employees for the financial year. Includes salaries, wages, commissions, bonuses, and superannuation.
2025-26 Queensland Payroll Tax
Rate: 4.75% (≤$6.5M) or 4.95% (>$6.5M)
Threshold: $1,300,000
Mental health levy: +0.25% (>$10M) or +0.75% (>$100M)
Regional employers receive a 1% discount on the payroll tax rate.
Enter your total Queensland wages to calculate payroll tax.
Payroll tax applies to businesses with annual Queensland wages over $1.3 million.
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Queensland uses a tiered rate system based on your total Australian taxable wages. Regional employers qualify for a 1% discount until 30 June 2030.
| National wages | Standard rate | Regional rate |
|---|---|---|
| ≤ $6.5 million | 4.75% | 3.75% |
| > $6.5 million | 4.95% | 3.95% |
Queensland employers with significant national wages must pay a mental health levy in addition to the base payroll tax.
| National wages | Mental health levy |
|---|---|
| ≤ $10 million | Nil |
| $10 million – $100 million | 0.25% |
| > $100 million | 0.75% |
The levy is applied to Queensland taxable wages (wages above the threshold). The additional 0.5% for wages over $100M applies to all QLD taxable wages, not just the excess.
Queensland payroll tax applies to taxable wages paid to employees. This includes:
Exempt wages — Some wages are exempt from payroll tax, including:
If your business pays wages in multiple states, your Queensland payroll tax threshold is reduced proportionally based on your Queensland wages as a percentage of total Australian wages.
Example: Interstate employer
A business pays $800,000 in Queensland wages and $2,000,000 in total Australian wages.
Similarly, related businesses (grouped employers) share a single threshold based on combined wages.
Queensland regional employers can claim a 1% discount on their payroll tax rate. This discount is available until 30 June 2030. To qualify, your business must be located in regional Queensland (outside Greater Brisbane, Gold Coast, and Sunshine Coast metropolitan areas). The discount does not apply to employers paying more than $350 million in Australian taxable wages.
Metropolitan employer
$34,125
$2M wages • 4.75% × $700,000 taxable
Regional employer
$26,250
$2M wages • 3.75% × $700,000 taxable
| Annual liability | Lodgement frequency | Due date |
|---|---|---|
| ≥ $80,000 | Monthly | 7th of following month |
| < $80,000 | Half-yearly | 7th of following month |
| Nil | Annual | 21 July |
All returns must be lodged through QRO Online. You can also use QRO Online to manage your payroll tax registration, calculate liability, and make payments.
Do I need to register for QLD payroll tax?
You must register within 7 days if you pay (or expect to pay) taxable wages in Queensland and your Australian taxable wages exceed $1.3 million annually. You may also need to register if you're a member of a group of employers whose combined wages exceed the threshold.
What is the apprentice and trainee rebate?
Queensland offers a rebate for wages paid to approved apprentices and trainees. The rebate has been extended to 30 June 2026. Contact QRO for current rebate rates and eligibility requirements.
How do I claim the regional discount?
The regional discount is claimed through QRO Online when you lodge your return. You need to demonstrate that your business operates from a regional Queensland location. The discount applies to your entire payroll tax liability, not just wages paid to regional employees.
What if I have employees in multiple states?
If you pay wages in multiple states, you may need to register for payroll tax in each state. Each state applies its own rates and thresholds. Your Queensland threshold is reduced proportionally based on your Queensland wages as a share of total Australian wages.
Are contractor payments subject to payroll tax?
Contractor payments may be taxable if the contractor is deemed an employee for payroll tax purposes. This depends on factors like the level of control, provision of equipment, and the nature of the working relationship. When in doubt, seek advice from QRO.
Tax Accuracy & Sources
Estimates Queensland payroll tax based on Queensland wages including mental health levy. It does not cover exempt wages, apprentice rebates, regional eligibility disputes, or contractor classification.
QLD Payroll Tax Guides
See payroll tax on common wage totals and compare nearby thresholds.