Payroll tax (historical rates)
Previous rates for payroll tax.
Historical payroll tax rates from 1 July 1997 to 30 June 2025
| Period | Maximum deduction | Rate (%) | |
|---|---|---|---|
| Annual ($) | Monthly ($) | ||
| 1 July 2024 to 30 June 2025 | 900,000 | 75,000 | 4.85 1.2125 (regional) |
| 1 July 2021 to 30 June 2024 | 700,000 | 58,333 | 4.85 1.2125 (regional) |
| 1 July 2020 to 30 June 2021 | 650,000 | 54,166 | 4.85 2.02 (regional) 1.2125 (regional - bushfire affected areas) |
| 1 July 2019 to 30 June 2020 | 650,000 | 54,166 | 4.85 2.425 (regional) 1.2125 (regional - bushfire affected areas) |
| 1 July 2018 to 30 June 2019 | 650,000 | 54,166 | 4.85 2.425 (regional) |
| 1 July 2017 to 30 June 2018 | 625,000 | 52,083 | 4.85 3.65 (regional) |
| 1 July 2016 to 30 June 2017 | 575,000 | 47,916 | 4.85 |
| 1 July 2014 to 30 June 2016 | 550,000 | 45,833 | 4.85 |
| 1 July 2010 to 30 June 2014 | 550,000 | 45,833 | 4.90 |
| 1 July 2008 to 30 June 2010 | 550,000 | 45,833 | 4.95 |
| 1 January 2007 to 30 June 2008 | 550,000 | 45,833 | 5.05 |
| 1 July 2006 to 31 Dec 2006 | 550,000 | 45,833 | 5.15 |
| 1 July 2003 to 30 June 2006 | 550,000 | 45,833 | 5.25 |
| 1 July 2002 to 30 June 2003 | 550,000 | 45,833 | 5.35 |
| 1 July 2001 to 30 June 2002 | 515,000 | 42,917 | 5.45 |
| 1 July 2000 to 30 June 2001 | 515,000 | 42,917 | 5.75 |
| 1 July 1999 to 30 June 2000 | 515,000 | 42,917 | 5.75 |
| 1 July 1998 to 30 June 1999 | 515,000 | 42,917 | 6.00 |
| 1 July 1997 to 30 June 1998 | 515,000 | 42,917 | 6.25 |