Northern Territory Payroll Tax Calculator 2026–27
Northern Territory payroll tax threshold: $2,500,000 — Rate: 5.5% – 6.5% — Source: Territory Revenue Office
The threshold reduces by $1 for every $2 of Australian wages above $2.5M and is nil above $7.5M. A 1% surcharge applies from 1 July 2026 on Australian wages above $100M, taking the total rate to 6.5%.
How It Works for Northern Territory Employers
Connect your payroll
Link Xero, MYOB, or Employment Hero. We pull employee and pay run data automatically — no manual exports.
Determine nexus
Each employee is assigned to Northern Territory or another state using the 5-step waterfall test. Borderline cases are flagged for review.
Calculate and lodge
Your NT payroll tax liability is calculated at 5.5% – 6.5%, above the $2,500,000 threshold. Download a lodgement-ready report.
Northern Territory Payroll Tax Questions
What is the payroll tax threshold in Northern Territory for 2026-27?
The annual payroll tax threshold in Northern Territory for the 2026-27 financial year is $2,500,000. Employers with total Australian wages below this threshold are not required to pay payroll tax in NT.
What is the payroll tax rate in Northern Territory?
The payroll tax rate in Northern Territory is 5.5% – 6.5%. The threshold reduces by $1 for every $2 of Australian wages above $2.5M and is nil above $7.5M. A 1% surcharge applies from 1 July 2026 on Australian wages above $100M, taking the total rate to 6.5%. Rates are sourced from Territory Revenue Office and verified annually.
Who must register for payroll tax in Northern Territory?
Employers (or groups of employers) whose total Australian wages exceed $2,500,000 in a financial year must register for payroll tax in Northern Territory. Wages paid to employees who primarily work in NT count towards the NT liability.
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