ACT Payroll Tax Calculator
Calculate Australian Capital Territory payroll tax for 2024–25. Rate: 6.9% on wages over $2,000,000 — the highest threshold in Australia.
ACT Payroll Tax — 2024–25 Guide
ACT payroll tax is administered by the ACT Revenue Office. While the 6.9% rate is the highest in Australia, the $2,000,000 threshold is also the highest — meaning most businesses in the ACT pay no payroll tax at all.
Key Facts
- Rate: 6.9% on wages above the threshold — highest rate in Australia
- Annual threshold: $2,000,000 — highest threshold in Australia
- Monthly threshold: approximately $166,667
- Lodgement: Monthly returns, annual reconciliation
- Administered by: ACT Revenue Office
What is Included in ACT Taxable Wages?
Taxable wages in the ACT include salaries, wages, superannuation contributions, allowances, bonuses, commissions, and certain contractor payments. Some wages may be exempt — check with the ACT Revenue Office for current exemptions.
ACT vs Other States
Because the ACT threshold is so high at $2,000,000, many businesses that would pay payroll tax in Victoria (threshold $700,000) or NSW (threshold $1,200,000) pay nothing in the ACT. For large employers, however, the 6.9% rate means a higher per-dollar cost once the threshold is exceeded.