Free tool · updated 1 October 2026
Interactive state map for business owners
Choose a state or territory to see its payroll tax threshold, how stamp duty and land tax treat business property, and which free support services are worth a call.
Pick a state or territory
Tap the map or a button to see payroll tax, property tax basics and local support.
General information from official sources, current for 2026–27 unless stated. Your own position depends on grouping, interstate wages and how your property is held — your accountant can confirm it.
All eight at a glance
The same numbers in one table, for anyone comparing states before hiring, relocating or buying premises.
| State | Payroll tax threshold | Rate | Business property | Guide |
|---|---|---|---|---|
| NSW New South Wales | $1.2m a year (2025–26 and 2026–27) | 5.45% on wages above the threshold | Transfer duty applies to commercial and industrial purchases on the general scale, so budget for it on top of your deposit. | NSW guide |
| VIC Victoria | $1m a year (from 1 July 2025, up from $900,000) | General rate plus a much lower rate for eligible regional employers | Commercial and industrial property is moving from stamp duty to an annual Commercial and Industrial Property Tax. Property enters the reform on its first qualifying sale from 1 July 2024; the annual tax starts 10 years later. Buyers can ask about a government transition loan for the final duty payment. | VIC guide |
| QLD Queensland | $1.3m a year | 4.75% if Australian wages are $6.5m or less; 4.95% above that | Transfer duty applies to commercial property purchases on the general scale. | QLD guide |
| WA Western Australia | $1m a year | 5.5% on taxable wages | Transfer duty applies to commercial property purchases on the general scale. | WA guide |
| SA South Australia | $1.5m a year | Graduated between $1.5m and $1.7m, then 4.95% | No stamp duty on transfers of "qualifying land" (commercial, industrial and other non-residential, non-primary production land) executed on or after 1 July 2018. | SA guide |
| TAS Tasmania | $1.25m a year | 4% on wages from $1.25m to $2m; 6.1% above $2m | Transfer duty applies to commercial property purchases on the general scale. | TAS guide |
| ACT Australian Capital Territory | $1.75m a year from 1 July 2026 ($2m in 2025–26) | 6.75% for wages from $1.75m to $20m in 2026–27 (6.85% in 2025–26) | Commercial property transfers pay no duty up to $2.1m from 1 July 2026 ($2m in 2025–26); above that, a flat $5 per $100 on the whole value. | ACT guide |
| NT Northern Territory | $2.5m a year — the highest in Australia | 5.5% (a 6.5% rate applies from 1 July 2026 only to employers with $100m or more in Australian wages) | Stamp duty applies to property transfers; the Territory Revenue Office sets out how it is worked out for your purchase. | NT guide |
How to use the map
Tap a state or territory on the map, or use the buttons under it on a phone. The panel shows four things for that state: the payroll tax threshold and rate, how stamp duty treats a business property purchase, how land tax treats premises you hold, and the government services that give free or low-cost help. Each panel links to our full guide for that state and, where we have one, the capital city page.
The map is built for three moments that catch owners out. The first is hiring: a few extra staff can push a growing business over the payroll tax line, and the line sits in a different place in every state. The second is buying premises: the same warehouse can carry a large duty bill in one state and none in another. The third is expanding across a border: once you pay wages in two states, each state takes only its share of the threshold, so the maths changes.
What the numbers mean
A payroll tax threshold is the amount of annual Australian wages you can pay before the tax starts. It isn't a rate, and it isn't a turnover figure. Wages include super contributions and some contractor payments, and related businesses can be grouped and treated as one employer. If you're anywhere near a threshold, our payroll tax threshold checker shows the gap in dollars and how interstate wages shrink it.
Stamp duty (transfer duty) is a one-off tax when you buy property. Land tax is an annual tax on the land value you hold above a threshold, and it usually applies to business premises because the home exemption doesn't. For the detail, read our comparisons of payroll tax thresholds by state, stamp duty on commercial property and land tax on business property.
Where finance fits in
State taxes rarely arrive at a convenient time. Payroll tax is usually paid monthly once you're registered, duty is due around settlement, and land tax assessments land once a year. A lot of the enquiries we see from owners are about timing rather than trouble: a premises purchase that needs the duty funded, a first payroll tax bill after a growth spurt, or a grant that pays out after the work is done.
We arrange property-secured business loans from $20,000 to $5 million, and unsecured or line-of-credit options for trading businesses without property. If one of those fits what the map just showed you, a 60-second enquiry is the quickest way to find out what's realistic.
Where the figures come from
Every threshold and rule on the map was read from the official page of the state revenue office or agency concerned, and the source links sit at the bottom of each panel. Payroll tax settings can change at each state budget, usually from 1 July, so we review the map at the start of every financial year and whenever a state announces a change.
Frequently asked questions
Which state has the highest payroll tax threshold?
The Northern Territory, at $2.5 million a year for 2025–26 and 2026–27. At the other end, Victoria and Western Australia both start at $1 million. Thresholds are apportioned if you also pay wages interstate, so the figure that applies to you can be lower than the headline number.
Are these figures current?
Yes. Each figure was checked against the relevant state revenue office or official agency on 1 October 2026 and reflects the 2026–27 financial year unless a different year is named. Where a number couldn't be confirmed from an official source, we describe the rule in words instead.
Does payroll tax apply if my business is small?
Only once your total Australian wages, including those of any grouped businesses, pass the threshold in the state where you employ people. Most small businesses sit well under it, but a fast-growing employer can cross it within a single year.
Which state doesn't charge stamp duty on commercial property?
South Australia has had no duty on transfers of qualifying non-residential land since 1 July 2018. The ACT charges no duty on commercial transfers up to a threshold, and Victoria is moving commercial and industrial property to an annual tax instead of stamp duty.
Can I get a business loan in any state?
Yes. We help businesses in every state and territory. Property-secured loans run from $20,000 to $5 million over residential or commercial property, and unsecured options are available for trading businesses. There's no credit check when you first enquire.
Found your state? Now find your funding
Tell us your state, what the money is for and whether there's property involved. Enquiring doesn't touch your credit file, your details go to one team rather than a crowd of lenders, and a real person who knows your part of the country calls you back. Take a minute to answer the form accurately and we can point you to the right option on the first call.
See if you qualify →No credit check to enquire
Asking what your business could qualify for leaves your credit file untouched. A credit check only comes up once you choose to go ahead.
No spray-and-pray
Your enquiry isn't auctioned off to a list of lenders. One team looks at it and matches it, so your phone stays quiet.
A real person on your file
Someone who understands your state and region reads your details and calls you. Accurate form answers mean the right option on the first call.
Business finance for every state
One short enquiry, no credit check when you first enquire, and a real person who calls you back with options that fit.
No credit check to enquire
No spray-and-pray
A real person on your file