Western Australia Payroll Tax Calculator 2026–27
Western Australia payroll tax threshold: $1,000,000 — Rate: 5.5% — Source: Department of Finance WA
Additional 0.5% applies for taxable wages above $100M.
How It Works for Western Australia 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 Western Australia or another state using the 5-step waterfall test. Borderline cases are flagged for review.
Calculate and lodge
Your WA payroll tax liability is calculated at 5.5%, above the $1,000,000 threshold. Download a lodgement-ready report.
Western Australia Payroll Tax Questions
What is the payroll tax threshold in Western Australia for 2026-27?
The annual payroll tax threshold in Western Australia for the 2026-27 financial year is $1,000,000. Employers with total Australian wages below this threshold are not required to pay payroll tax in WA.
What is the payroll tax rate in Western Australia?
The payroll tax rate in Western Australia is 5.5%. Additional 0.5% applies for taxable wages above $100M. Rates are sourced from Department of Finance WA and verified annually.
Who must register for payroll tax in Western Australia?
Employers (or groups of employers) whose total Australian wages exceed $1,000,000 in a financial year must register for payroll tax in Western Australia. Wages paid to employees who primarily work in WA count towards the WA liability.
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