Financial year 2026-27
Take-home pay by Australian state
For the same income and personal tax circumstances, federal income tax does not change between Queensland, NSW, Victoria or the other states and territories. In this 2026-27 example, a resident on $85,000.00 keeps $67,600.00 after modelled annual tax in every location. Housing costs and state property taxes are separate.
The same salary in every state and territory
| Location | Gross salary | Annual take-home |
|---|---|---|
| New South Wales | $85,000.00 | $67,600.00 |
| Victoria | $85,000.00 | $67,600.00 |
| Queensland | $85,000.00 | $67,600.00 |
| Western Australia | $85,000.00 | $67,600.00 |
| South Australia | $85,000.00 | $67,600.00 |
| Tasmania | $85,000.00 | $67,600.00 |
| Australian Capital Territory | $85,000.00 | $67,600.00 |
| Northern Territory | $85,000.00 | $67,600.00 |
Worked example: salary to take-home pay
Start with $85,000.00 of salary excluding super. The $1,000.00 standard work deduction leaves $84,000.00 of taxable income. The bracket calculation gives $15,720.00 of income tax before offsets. This example has a $0.00 low income tax offset, a $1,680.00 Medicare levy and a $0.00 surcharge. Subtract the resulting $17,400.00 tax from gross salary to reach $67,600.00. The standard deduction is not a cash payment.
Dividing the annual result gives $2,600.00 per fortnight as a budgeting average. Actual payslip withholding can differ because payroll uses a separate schedule. Employer super of $10,200.00 is additional in this example, not deducted from the displayed salary.
What to compare when moving for work
- Check whether each offer is salary plus super or a total package including super.
- Use the actual hours, allowances and expected overtime rather than comparing headline hourly rates alone.
- Keep study loan, residency, deductions and hospital cover assumptions consistent between offers.
- Compare housing, transport and property transaction costs separately from federal income tax. State stamp duty can materially change purchase costs even when take-home salary is unchanged.
Frequently asked questions
Is income tax lower in Queensland than NSW or Victoria?
The federal resident income tax schedule is the same. With the same taxable income, residency and other tax circumstances, moving between those states does not change the income tax calculation.
Why can two people in different states receive different net pay?
Their gross earnings, hours, deductions, study loans, Medicare circumstances or salary packaging may differ. Compare those inputs before attributing the difference to location.
Does this include state payroll tax?
No. Payroll tax is an employer tax under state and territory rules. It is not a separate personal income tax line to subtract from this employee salary example.
Can I use this comparison when moving overseas?
No. A change in tax residency can change the schedule and Medicare treatment. This comparison assumes full-year Australian tax residency in every location.
How this is worked out
The example uses the same annual assessment in every row: a single full-year Australian resident employee, the standard work deduction but no additional deductions or study loan, no private hospital cover and salary excluding super. The model uses provisional-carried Medicare low-income thresholds where relevant. It does not estimate living costs or award entitlements.
Estimate only, not financial or tax advice. See the methodology.