02/11/2026
Great work on this Basil.
A WA business with a $2 million payroll pays an effective payroll tax rate of 3.17% today.
Under our plan, that falls to 1.72%, lower than in New South Wales, Victoria, Queensland or South Australia.
We’ll lift the payroll tax-free threshold from $1 million to $1.5 million, the biggest increase in WA’s history.
Businesses with a payroll up to $1.5 million will pay no payroll tax at all.
This will move WA from one of the most expensive states for payroll tax, to one of the most competitive for small and growing businesses in the nation.
