Cross State Payroll

QLD payroll tax calculator

Queensland structures its tax-free amount as a deduction rather than a threshold: up to $1,300,000 off your Queensland taxable wages, phasing out as your total Australian wages grow, plus a separate mental health levy for large employers. Enter your wages below to see both applied.

Wages you paid this financial year

Total gross wages, per state, before any deductions.

WA, SA, TAS, ACT and NT wages count toward your total Australian wages — enter them as “elsewhere”. We don’t yet calculate a separate liability for those states.

Employment period
Grouping and contractors

Estimated payroll tax

Rates last updated:

Enter the wages you paid in each state to see an estimated payroll tax figure for NSW, VIC and QLD side by side.

How the QLD deduction works

Below $1,300,000 in total Australian wages, you get the full $1,300,000 deduction. Above that, it reduces by $1 for every $7 of Australian wages over the threshold, reaching zero at $10,400,000. This is a genuinely different mechanism from NSW and VIC: the deduction amount is calculated from your Australian-wide wages, then subtracted directly from your Queensland taxable wages — it is not apportioned by what share of those wages was paid in Queensland.

The mental health levy

On top of standard payroll tax, employers with more than $10,000,000 in Australian wages pay an additional 0.25% levy on their Queensland wages, rising by a further 0.50% once Australian wages pass $100,000,000. This only affects larger employers, but the calculator above applies it automatically if your numbers cross those levels.

Interstate wages

If you pay wages in Queensland and interstate, your deduction is worked out from your combined Australian wages as described above. For a general explanation of why interstate apportionment exists and how it differs by state, see our interstate apportionment guide.

Grouping

Only the designated group employer can claim the deduction on behalf of a group — other group members do not get their own. Read our grouping explainer for how QRO determines which entities are grouped.

Part-year employers

QRO adjusts the deduction “proportionally” for employers who don’t employ for the full financial year, but publishes no worked numeric example of exactly how. This calculator prorates the deduction by days employed as a reasonable estimate — if your result shows a part-year QLD figure, treat it as directionally correct but not verified to the dollar, and confirm with QRO.

Frequently asked questions

What is the QLD payroll tax "deduction" and how is it different from a threshold?
Queensland calls it a deduction rather than a threshold, but it works similarly: up to $1,300,000 is deducted from your Queensland taxable wages before tax applies. Unlike NSW and VIC, this deduction is based on your total Australian wages, not apportioned by your Queensland wage share.
How does the deduction phase out?
The deduction reduces by $1 for every $7 of Australian taxable wages above $1,300,000, reaching zero at $10,400,000.
What is the QLD payroll tax rate?
4.75% for employers with Australian taxable wages up to $6,500,000, rising to 4.95% above that.
What is the mental health levy?
An additional levy on top of payroll tax for large employers: 0.25% on Queensland wages once Australian wages exceed $10,000,000, and a further 0.50% once Australian wages exceed $100,000,000.
Is this the official Queensland payroll tax calculator?
No. This is an independent tool, not affiliated with the Queensland Revenue Office. Confirm your final liability with the QRO or a registered tax agent before lodging.

Source: Queensland Revenue Office — payroll tax rates and thresholds. Last verified 2026-08-12.