Payroll Tax · Calculator

TAS Payroll Tax Calculator 2026-27

Calculate Tasmania payroll tax using the current SRO Tasmania thresholds. The estimate adds the 4% marginal band and the 6.1% top band, including interstate and part-year apportionment.

First band: 4%Top band: 6.1%$1.25M threshold
01INPUTS

Rates and thresholds are applied for the selected financial year.

$

Total taxable wages paid to Tasmanian employees this FY — salaries, wages, commissions, bonuses and super.

2026-27 TAS Payroll Tax

First band: 4% (between $1,250,000 and $2,000,000)
Top band: 6.1% (above $2,000,000)

The 4% and 6.1% marginal bands are added together when both apply.

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Enter your total Tasmanian wages to calculate payroll tax.

Payroll tax applies to businesses with annual Australian wages over $1.25 million.

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TAS payroll tax rates 2026-27

Tasmania uses a two-tier payroll tax system for 2026-27. The tier that applies to your business is determined by your total Australian wages, not just your Tasmanian wages.

BandTaxable amountRateAnnual threshold
Initial bandBetween adjusted thresholds4%$1,250,000 to $2,000,000
Top bandAbove adjusted top threshold6.1%Above $2,000,000

For interstate or part-year employers, both thresholds are apportioned before the two marginal tax amounts are calculated.

How the marginal bands work

The bands are marginal and cumulative. Crossing $2 million does not reset the calculation: the 4% tax on the first band remains, and 6.1% applies only to the amount above the top threshold.

First-band example

$1,500,000 in wages

Taxable: $1,500,000 − $1,250,000 = $250,000
Tax: $250,000 × 4% = $10,000

Both-bands example

$3,000,000 in wages

4% band: $750,000 × 4% = $30,000
6.1% band: $1,000,000 × 6.1% = $61,000
Total tax: $91,000
What wages are taxable?

TAS payroll tax applies to taxable wages paid to employees. This includes:

Salaries and wages
Commissions and bonuses
Superannuation contributions
Allowances (with some exemptions)
Fringe benefits (grossed-up taxable value)
Certain contractor payments
Directors' fees
Termination payments (some components)
Interstate wages

If your business pays wages in multiple states, your TAS deduction is calculated based on total Australian wages, then applied proportionally to your Tasmanian wages.

Example: Interstate employer

A business pays $500,000 in TAS wages and $3,000,000 in total Australian wages.

TAS proportion $500,000 ÷ $3,000,000 = 16.67%
Adjusted thresholds $208,333 initial; $333,333 top
4% band ($333,333 − $208,333) × 4% = $5,000
6.1% band ($500,000 − $333,333) × 6.1% = $10,167
TAS tax $5,000 + $10,167 = $15,167
Lodgement and payment

Your return frequency is based on the registration details held in Tasmanian Revenue Online (TRO). All taxpayers also lodge an Annual Adjustment Return.

Return typeDue date
Monthly returns7th of following month
Annual reconciliation21 July

If the 7th falls on a weekend or public holiday, lodgement and payment are due on the next business day.

FAQ
What is the TAS payroll tax rate for 2026-27?

Tasmania has two marginal payroll tax bands for 2026-27. Tax is 4% on the amount between the adjusted $1.25 million and $2 million thresholds, plus 6.1% on the amount above the adjusted $2 million threshold.

What is the TAS payroll tax threshold?

Tasmania has an initial annual threshold of $1,250,000 and a top-bracket threshold of $2,000,000. Both thresholds are apportioned for interstate wages and reduced for a part-year employment period.

How does Tasmania's two-tier system work?

You pay 4% on the taxable amount between the two adjusted thresholds. If taxable wages exceed the adjusted $2 million threshold, you also pay 6.1% on the excess. Crossing the top threshold does not remove the 4% band tax.

When are TAS payroll tax returns due?

Monthly returns are due by the 7th of the following month. An annual reconciliation return is due by 21 July each year. Lodge through the SRO Tasmania online portal.

Do I need to register for TAS payroll tax?

You must register if total Australia-wide wages exceed $1.25 million annually, or $24,038 per week during a month. Group wages count when you are a member of a payroll tax group.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26 and 2026-27

Estimates Tasmania payroll tax using the two marginal rate bands and apportioned thresholds. It does not cover grouping allocations, exempt wages, rebates, or contractor classification.

TAS Payroll Tax Guides

See payroll tax on common wage totals and compare nearby thresholds.

Open TAS payroll tax guide