State tax comparison
One-off stamp duty + annual land tax + annual employer payroll tax, side by side across all 8 states and territories.
Lowest total
ACT
$33,724.00
Highest total
VIC
$76,545.00
Spread
$42,821.00
between ACT and VIC
| State | Stamp duty | Land tax / yr | Payroll tax / yr | Total |
|---|---|---|---|---|
|
NSW
New South Wales
|
$35,029.00 | $0.00 | $10,900.00 | $45,929.00 |
|
VIC
Victoria
|
$49,070.00 | $3,225.00 | $24,250.00 | $76,545.00 |
|
QLD
Queensland
|
$33,525.00 | $1,000.00 | $4,750.00 | $39,275.00 |
|
WA
Western Australia
|
$37,465.50 | $2,670.00 | $22,000.00 | $62,135.50 |
|
SA
South Australia
|
$43,330.00 | $0.00 | $0.00 | $43,330.00 |
|
TAS
Tasmania
|
$35,685.00 | $3,987.02 | $6,000.00 | $45,672.02 |
|
ACT
Australian Capital Territory
|
$28,604.00 | $5,120.00 | $0.00 | $33,724.00 |
|
NT
Northern Territory
|
$38,487.50 | $0.00 | $0.00 | $38,487.50 |
NSW — New South Wales
Payroll-tax threshold $1,200,000.00 @ 5.45%.
VIC — Victoria
Payroll-tax threshold $900,000.00 @ 4.85%. Regional employers: 1.2125%.
QLD — Queensland
Payroll-tax threshold $1,300,000.00 @ 4.75%. 5.45% above $6.5m payroll.
WA — Western Australia
Payroll-tax threshold $1,000,000.00 @ 5.50%. Sliding diminishing threshold to $7.5m.
SA — South Australia
Payroll-tax threshold $1,500,000.00 @ 4.95%.
TAS — Tasmania
Payroll-tax threshold $1,250,000.00 @ 4.00%. 6.1% above $2m payroll.
ACT — Australian Capital Territory
Payroll-tax threshold $2,000,000.00 @ 6.85%.
Stamp duty is being phased out (20-year reform, 2012–2032). Headline rates fall each Budget; the lost revenue is recovered via general rates and land tax.
NT — Northern Territory
Payroll-tax threshold $1,500,000.00 @ 5.50%. Deductible threshold tapers between $1.5m and $7.5m.
NT has no land tax and no foreign-buyer surcharge.