How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
The NSW Government has announced a reduction in the payroll tax rate to 4.85 per cent for the 2020/21 and 2021/22 financial years.
The threshold has also increased to $1.2 million for the 2020/21 and subsequent financial years. These changes apply retrospectively from 1 July 2020.
Further information can be found in the Frequently Asked Questions.
The NSW Government has announced payroll tax relief measures as part of its economic stimulus package to help businesses impacted by COVID-19.
Customers can access and view the details of their Stimulus Payment Arrangement via the portal.
If you're an employer who pays wages in NSW, you must register for payroll tax if your total Australian wages exceed the relevant monthly threshold.
If you're a member of a group, the total Australian wages paid by all members of the group determines whether you should register for payroll tax.
Use payroll tax assist to help you meet your payroll tax obligations. It'll show you what wages are taxable, including salaries, superannuation, contractors, apprentices and much more.
If you're liable for payroll tax, register now.
The payroll tax threshold has increased to $1.2 million for the tax year 1 July 2020 to 30 June 2021.
| Tax year | Threshold |
|---|---|
| 1 July 2020 to 30 June 2021 | $1.2 million |
| 1 July 2019 to 30 June 2020 | $900,000 |
The current payroll tax rate is 4.85 per cent. View previous rates and thresholds.
Each monthly payment or nil return is due within seven days after the end of each month. If the seventh day is a weekend or public holiday, the due date is the next business day.
For the 2019/20 financial year only, you must lodge and pay your annual reconciliation by 30 October 2020.
All wages – including superannuation, allowances and fringe benefits – paid to apprentices and trainees are liable for payroll tax and must be included in your returns.
You can claim a payroll tax rebate on wages paid to approved apprentices and new entrant trainees who are recognised by Training Services NSW.
You must keep records for at least five years. Records must be:
If you're working out payroll tax for the first time, we have a range of services to help you get started.
For more information on payroll tax, see our payroll tax guide or contact us.