BZ 7 calculators

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GST, BAS, payroll tax (every state), structure choice, FBT, contractor rates and instant asset write-offs — the small-business stack.

Rates current — FY 2026–27 Sources: ATO · State Revenue Offices · ASIC
AUSTRALIAN BUSINESS · BY THE NUMBERS

Australia runs on 2.73 million businesses — and most employ no one but the owner.

Nearly two-thirds are sole traders or owner-run companies with no staff on the books, so the tax admin lands on one desk. Whether it is GST on every invoice, payroll tax once the wage bill grows, or the choice between sole trader and company, it is worth modelling your own position before the BAS falls due — and checking what the instant asset write-off claws back on a big purchase.

BUSINESSES THAT EMPLOY NO ONE
63.6%
Of 2.73 million trading businesses, 1.74 million are non-employing — sole traders and owner-run companies with no payroll.
ABS · Counts of Australian Businesses, 30 June 2025
10%
GST on most sales
Registration is compulsory once annual turnover reaches $75,000 — $150,000 for non-profits.
ATO · Registering for GST
$20k
Instant asset write-off
Full deduction for eligible assets installed ready for use by 30 June 2026; a permanent $20,000 from 2026–27 is proposed, not yet law.
ATO · $20,000 instant asset write-off
25%
Base-rate company tax
For companies under $50m turnover earning mostly active income; the standard rate is 30%.
ATO · Company tax rates
4–6.75%
State payroll tax
Eight separate regimes — tax-free thresholds run from $1m (VIC, WA) to $2.5m (NT) before any tax is due.
State revenue offices · FY 2026–27

Who these businesses actually are

The overwhelming majority are small. Of 2.73 million trading businesses, 1.74 million employ no one and another 0.92 million have fewer than 20 staff — so 97% run on 0–19 people. Only about 73,000, under 3%, employ 20 or more.

Non-employing · 1.74m63.6%
1–19 employees · 0.92m33.7%
20+ employees · 73k2.7%
ABS Counts of Australian Businesses · at 30 June 2025
63.6%
33.7%
A record 2,729,648 businesses were actively trading at 30 June 2025 — and 97.3% of them employ fewer than 20 people.
Figures current as at 29 July 2026 · business counts from ABS Counts of Australian Businesses, at 30 June 2025 · GST, company tax and instant asset write-off from the ATO · payroll-tax thresholds from state and territory revenue offices, FY 2026–27. Sources: ABS, ATO, SRO Victoria.

All Business calculators

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Australian Business Calculators — 2026–27

Running a business in Australia involves a range of tax obligations — GST, payroll tax, FBT, and company tax — each with its own rules and thresholds. AusCalcs business calculators are built for Australian small business owners, sole traders, and accountants who need fast, accurate estimates using current 2026–27 rates.

GST and BAS

Goods and Services Tax (GST) is a 10% tax on most goods and services sold in Australia. Businesses registered for GST must lodge a Business Activity Statement (BAS) — either monthly or quarterly — reporting GST collected from sales and claiming GST credits on purchases. The GST Calculator instantly adds or removes 10% from any amount, while the BAS Calculator helps you estimate your net GST position before lodgement.

Payroll Tax

Payroll tax is a state-based tax on wages paid by employers. Each state and territory has its own threshold and rate — ranging from 4.0% in Tasmania to 6.75% in the ACT, with tax-free thresholds from $1 million to $2.5 million. The Payroll Tax Calculator shows your liability across all states with a side-by-side comparison, useful for businesses operating nationally or planning to hire in a new state.

Business Structure: Sole Trader vs Company

Choosing the right business structure has significant tax implications. As a sole trader, your business income is taxed at your personal marginal rate — up to 47% (including Medicare levy) for high earners. Operating through a company capped at 25% (base rate entity) can mean substantial savings, though dividend franking and the cost of operating a company must be factored in. The Sole Trader vs Company Calculator shows the after-tax difference at your income level.

FBT and Benefits

Fringe Benefits Tax applies when employers provide non-cash benefits to employees — such as cars, laptops, entertainment, or car parking. FBT is charged at 47% on the grossed-up taxable value of the benefit. The FBT Calculator estimates your liability for a given benefit value and type.

Instant Asset Write-Off

The instant asset write-off allows eligible small businesses to deduct the full cost of assets under the threshold (currently $20,000, for assets installed ready for use by 30 June 2026) in the year of purchase rather than depreciating them over time. The Instant Asset Write-Off Calculator shows the first-year tax saving and effective after-tax cost of an asset purchase.

Payroll tax by state

Updated 2026–27

Tax-free thresholds and headline rates for each Australian state and territory. Click any state to run the full calculation against your wage bill.

State Threshold Rate
NSW$1.2M5.45%
VIC$1.0M4.85%
QLD$1.3M4.75%
SA$1.5M4.95%
WA$1.0M5.5%
TAS$1.25M4.0%
NT$2.5M5.5%
ACT$1.75M6.75%
Source: state revenue offices · Headline rate shown — some states have progressive scales above threshold
Disclaimer: These calculators provide estimates only and are not financial or tax advice. Thresholds and rates reflect publicly available 2026–27 figures and may change. Always consult a qualified accountant or tax adviser for decisions about your specific circumstances.
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