INSIGHT · COST & QUOTING
Construction levies by state:
one found in NSW, three in Queensland.
As read on 2 November 2026, NSW charges a 0.25% long service levy from $250,000. Victoria charges a building permit levy of 0.128 cents per dollar (our calculation) above $10,000, plus 0.37 cents on some work. Queensland charges three levies totalling 0.575% (our calculation) from $150,000. WA charges 0.2% and 0.137%; Tasmania 0.2%; the ACT 0.2% plus a Building Levy of 1.40% or 1.28%; the NT 0.1% from $1 million. South Australia's 0.25% comes from an April 2023 review.
Analysed 2 November 2026 · Long Service Corporation page (15 June 2026) · Building Act 1993 (Vic) Version 152 (16 September 2026) · Queensland Regulation 2024 and Act · South Australian review (April 2023) · Construction Training Fund and Building and Energy pages (WA) · Tasmanian Training Fund Act · ACT Training Levy Act (Republication 23) and DI2026-163 · NT Regulations and NT Build pages · all read 2 November 2026.
Key takeaways
- The count of levies differs by state: On the instruments read, NSW and the NT charge a long service levy on project cost and no other levy we found. Tasmania charges a training levy, and the South Australian review describes one. WA, Victoria and the ACT charge two kinds of levy, and Queensland three.
- Queensland's training money is a separate levy: Regulation 2024 s 8 prescribes 0.1% for training, 0.35% for long service and 0.125% for work health and safety. QLeave collects all three; Construction Skills Queensland says the 0.1% training levy is collected by QLeave.
- Victoria's 0.128 is two amounts: Building Act 1993 s 205G(1) and (2) each set 0.064 cents per dollar, which is 0.128 cents combined (our calculation). The Building Reform Levy of 0.37 cents sits on top for Class 2 to 8 work outside regional Victoria from $1,500,000.
- The largest percentage is in the ACT: The Building (Fees) Determination 2026 sets a Building Levy of 1.40% of total cost of works where class 1 or class 2 work is included, and 1.28% otherwise, for approvals issued by a certifier.
- Bases differ on GST: NSW, WA and the NT state their base includes GST, and the South Australian review says the same. Queensland's Act excludes GST, and the ACT's Training Fund Authority says its levy does too.
- We would record the base with each levy: A system-design recommendation: every levy line in a quote carries the instrument version, the base, the GST treatment, the trigger date and the receipt.
Levies on project value,
state by state
Australian construction levies are set state by state, so the same project value attracts a different list in each jurisdiction.
General information as read on 2 November 2026. Each instrument has its own exemptions and definition of cost.
| State | Levy | Rate | Threshold |
|---|---|---|---|
| NSW | Long service levy | NSW: 0.25% of the cost of works, including GST. Before 1 January 2023: 0.35% from $25,000 | NSW: $250,000 or more, including GST |
| Victoria | Building permit levy (two amounts under s 205G) | Victoria: 0.064 cents per dollar under s 205G(1) plus 0.064 cents under s 205G(2): 0.128 cents per dollar combined (our calculation) | Victoria: not payable where the cost of the building work is $10,000 or less (s 205G(3)) |
| Victoria | Building Reform Levy | Victoria: 0.37 cents per dollar (s 205G(2E), (2F)) | Victoria: Class 2 to 8 work outside regional Victoria, $1,500,000 or more, with Class 1, 9 and 10 costs left out of the amount (s 205G(2E), (2G)). Section 205G(2E)(b) ties some levy events to work carried out on or before 30 June 2029 |
| Queensland | Long service leave levy | Queensland: 0.35% of cost, excluding GST (Regulation s 8(b); Act s 73) | Queensland: not payable below $150,000 (Regulation s 7(1)) |
| Queensland | Building and construction industry training levy | Queensland: 0.1% (Regulation s 8(a)) | Queensland: not payable below $150,000 (Regulation s 7(1)) |
| Queensland | Work health and safety levy | Queensland: 0.125% (Regulation s 8(c)) | Queensland: not payable below $150,000; not on work at mines and some other sites (Regulation s 7) |
| South Australia | Construction Industry Training Board (CITB) levy | South Australia: 0.25%, inclusive of GST, as stated in the April 2023 review. Current rate not verified (2 Nov 2026) | South Australia: above $40,000, as stated in the April 2023 review and in the description of the Board's levy page (modified 18 December 2024). The review recommended lifting it to $100,000. Current threshold in the Act not verified (2 Nov 2026) |
| WA | Construction training levy | WA: 0.2% of estimated value, including GST | WA: more than $100,000 from 1 July 2026; the threshold was $20,000 before that |
| WA | Building Services Levy | WA: 0.137% of the value of the work for a building or demolition permit; 0.274% for unauthorised work | WA: over $45,000 as a percentage; $61.65 flat for $45,000 or less ($123.30 for unauthorised work) |
| Tasmania | Training levy | Tasmania: 0.2% of estimated value, or a higher gazetted percentage up to 0.5% (s 22). Any gazetted percentage not verified (2 Nov 2026) | Tasmania: not payable if estimated value does not exceed $20,000 (s 24), applied from 1 January 2017 |
| ACT | Training levy | ACT: 0.2% of the value of the work (s 16). The Authority says this is calculated on cost exclusive of GST | ACT: exempt if the value is not more than $10,000; the Authority says it collects where total cost exceeds $10,000 |
| ACT | Building Levy | ACT: 1.40% of total cost of works including class 1 or class 2 work; 1.28% otherwise. The determination commenced on 1 July 2026; its explanatory statement says the 2025-26 percentage is maintained | ACT: not stated in the determination item read |
| NT | Long service levy | NT: 0.1% for work started on or after 7 April 2014 (reg 3(d)), on cost including GST. A two-tier mechanism applies above $5 billion (Act s 33) | NT: at least $1 million (reg 2(1)). Not on Class 1a(i) or Class 10a buildings |
What triggers each levy,
who pays and who collects it
| State | Levy | Trigger | Who pays | Collector | Instrument and version read |
|---|---|---|---|---|---|
| NSW | Long service levy | NSW: before work starts; a Construction Certificate or Complying Development Certificate is released after payment | NSW: the applicant for the building approval or the person the work is for; generally the contractor for Crown work | NSW: Long Service Corporation | Long Service Corporation page, modified 15 June 2026, read 2 Nov 2026. Act 1986 and Regulation 2022 text not verified (2 Nov 2026) |
| Victoria | Building permit levy (two amounts under s 205G) | Victoria: before the building permit may be issued (s 205GA) | Victoria: the permit applicant, or a person acting for them | Victoria: the Authority under the Act, named in s 3(1) as the Victorian Building Authority; the regulator publishes as the Building and Plumbing Commission, as our Victorian page records | Building Act 1993, Authorised Version 152 (16 September 2026), read 2 Nov 2026 |
| Victoria | Building Reform Levy | Victoria: on a levy event; for building permit number applications, those made on or after 1 July 2026 (s 18AA) | Victoria: the permit applicant, or a person acting for them | Victoria: the Authority under the Act | Building Act 1993, Authorised Version 152 (16 September 2026), read 2 Nov 2026. The Act calls it a building permit levy; the name Building Reform Levy is the regulator's, as our Victorian page records |
| Queensland | Long service leave levy | Queensland: before a development or plumbing permit is given, or before work starts (Act s 75) | Queensland: as ordered in Act s 74: the Commonwealth's contractor, the local government or government entity, the permit applicant, otherwise the person the work is for | Queensland: QLeave | Regulation 2024 (23 August 2024) and Act (1 February 2024), read 2 Nov 2026 |
| Queensland | Building and construction industry training levy | Queensland: paid with the long service leave levy | Queensland: as ordered in Act s 74 | Queensland: collected by QLeave; funds Construction Skills Queensland | Regulation 2024 (23 August 2024); Construction Skills Queensland page, read 2 Nov 2026 |
| Queensland | Work health and safety levy | Queensland: paid with the long service leave levy | Queensland: as ordered in Act s 74 | Queensland: collected by QLeave, which pays it to the department administering the Work Health and Safety Act 2011 (Act s 32(4)) | Regulation 2024 (23 August 2024) and Act (1 February 2024), read 2 Nov 2026 |
| South Australia | Construction Industry Training Board (CITB) levy | South Australia: before building approval or before work starts, as stated in the April 2023 review | South Australia: the project owner, as described in the April 2023 review | South Australia: the Board or a collection agency, as described in the April 2023 review | Investigation and Review of the CITF Act 1993 (SA), April 2023, read 2 Nov 2026. Act and Regulations not verified (2 Nov 2026) |
| WA | Construction training levy | WA: before construction starts; the Construction Training Fund states the commencement date decides which threshold applies | WA: the project owner | WA: Construction Training Fund, or a collection agency (Regulations reg 11) | Construction Training Fund page, read 2 Nov 2026; Regulations 1991, reg 3(1)(a), as at 1 July 2026 |
| WA | Building Services Levy | WA: with the permit or certificate application | WA: the applicant | WA: the permit authority, which pays Building and Energy | Building and Energy building approvals page, read 2 Nov 2026 |
| Tasmania | Training levy | Tasmania: before a building or plumbing permit, or before work starts (s 25, s 27) | Tasmania: the project owner | Tasmania: the Board or a collection agency (s 27) | Building and Construction Industry Training Fund Act 1990, current on 2 Nov 2026; Regulations 2024 |
| ACT | Training levy | ACT: before the building approval for building work, or within 7 days after work starts for other work (s 20). The Authority's page says within 14 days of receiving the approval | ACT: the project owner (s 17) | ACT: Training Fund Authority; the construction occupations registrar can act as agent | Training Levy Act 1999, Republication 23 (16 November 2025), read 2 Nov 2026 |
| ACT | Building Levy | ACT: for a building approval issued by a building certifier | ACT: the owner of land issued the approval | ACT: not stated in the determination item read | Building (Fees) Determination 2026, DI2026-163, read 2 Nov 2026 |
| NT | Long service levy | NT: before work starts; reconciled at practical completion | NT: the person the work is for; a principal contractor for Commonwealth or interstate government work | NT: NT Build | Regulations 2005 (7 April 2014); Act (13 September 2022); NT Build pages (September 2026), read 2 Nov 2026 |
Long service charges on wages
are not project levies
Four jurisdictions fund construction long service leave from employers' payroll, so nothing for long service appears against the project value there. Victoria charges 2.7% of ordinary pay (LeavePlus), WA 0.75% for 2026 (MyLeave), Tasmania 2.5% or 1.8% (TasBuild) and the ACT 2.75% (ACT Leave). In a quote those sit in labour on-costs, not in a levy line.
The scheme-by-scheme detail, including who administers each and what employers report, is set out separately. Portable long service leave by state
- Tasmania's building administration fee: Building Act 2016 s 296 sets a fee of 0.1% of estimated cost for work of $20,000 or more. The Act calls it a fee, not a levy.
- No NSW training levy found: The NSW instruments could not be read directly. The Long Service Corporation page describes the long service levy only, and we found no NSW source describing a project training levy.
- No NT training levy found: NT Build pages describe the long service levy only. The NT Government site could not be read, so this is an absence in the sources read, not a statement of law.
One project value through every state:
$2,000,000
To compare the levies, we apply each published rate to the same $2,000,000 building for one project: a Class 2 apartment building outside regional Victoria, with an approval by a certifier in the ACT. All amounts in the table are our calculation: rate multiplied by $2,000,000. We use $2,000,000 as the base in every state, which ignores each state's rules on GST and on what counts as cost, so the amounts are illustrations of the rates, not estimates of a levy bill.
Our calculation, using the rates in the table above. Wage-based long service charges in Victoria, WA, Tasmania and the ACT are not included, because they follow payroll, not project value.
| State | Levies applied | Total (our calculation) | Qualifier |
|---|---|---|---|
| NSW | Long service levy 0.25% | $5,000 | Base includes GST |
| Victoria | Building permit levy 0.128 cents per dollar: $2,560. Building Reform Levy 0.37 cents: $7,400 | $9,960 | Non-regional Class 2 building at $1.5 million or more |
| Queensland | Long service 0.35%: $7,000. Training 0.1%: $2,000. Work health and safety 0.125%: $2,500 | $11,500 | The Act's base excludes GST |
| South Australia | CITB levy 0.25%, the April 2023 figure | $5,000 | Current rate not verified (2 Nov 2026) |
| WA | Training levy 0.2%: $4,000. Building Services Levy 0.137%: $2,740 | $6,740 | Training levy base includes GST |
| Tasmania | Training levy 0.2% | $4,000 | A building administration fee of 0.1% ($2,000) also applies; the Act calls it a fee |
| ACT | Training levy 0.2%: $4,000. Building Levy 1.40%: $28,000 | $32,000 | Class 2 work under a certifier's approval |
| NT | Long service levy 0.1% | $2,000 | Base includes GST |
Why the base matters
as much as the rate
A levy amount depends on the base as well as the rate. NSW and the NT charge on cost including GST, and the Construction Training Fund says its estimate includes materials, labour, services, fees, overheads, profit margin and GST. Queensland's Act s 73 counts all costs, direct and indirect, excluding GST.
- Cost is estimated before the work is built: Most of these levies are paid before work starts, so the base is an estimate. The South Australian review notes that payment comes at the point of least certainty about project value.
- Later changes can move the levy: NT Build reconciles to final cost at practical completion. WA's Building and Energy says an additional levy may apply where cost is $25,000 or more over the permit estimate. Tasmania's s 29 requires notice of variation.
- The trigger date selects the instrument: Rates and thresholds attach to a date: the NT rate to when work started, Victoria's reform levy to the application date, and WA's new training levy threshold to the commencement date stated by the Construction Training Fund.
What to record against a project
A project levy record has to answer three questions later: what was paid, on which base, and under which version of the rule. We would hold the following for each levy.
- The rate and instrument version: For example, Victoria's Authorised Version 152, or the ACT's DI2026-163, with the date it applied from.
- The base and how it was built: The estimate used, what it included, and whether GST was in or out.
- The trigger date: Application date, permit date, work start or commencement, whichever the state's rule uses.
- The payer and the receipt: Who paid, the amount, the receipt or permit reference, and any instalment approved.
- Any later adjustment: Variations, reconciliation at completion, additional levy or refund.
What we would put in a system
Levies affect quotes before they affect compliance, so the fields below belong in the quote and carry through to the project record. This is our system-design recommendation, not a legal requirement.
Where agents help here is narrow. An agent can read a project's state and class, propose the levy lines from a stored rate table and draft the quote wording; a person confirms the base, the payer and the amount. No agent decides whether a levy applies or whether work is exempt. Those are questions for the regulator and your advisers.
| Field | Why it is load-bearing |
|---|---|
| State and levy name as the instrument gives it | Two states can use the same word for different charges, and some charges are fees. |
| Rate, instrument version and effective date | Rates and thresholds change on different dates, and an old quote may sit under an old rule. |
| Base and GST treatment | NSW, WA and the NT include GST; Queensland excludes it, and the ACT's Training Fund Authority says its levy does too. |
| Trigger date and payer | These decide which threshold applies and whether the levy belongs in the price at all. |
| Receipt and later adjustment | Reconciliations, variations and refunds need the original estimate and receipt. |
Questions worth asking
of your own quotes
For an estimator: does each quote name the levies and who pays them?
In Queensland the payer follows the order in Act s 74; in NSW it is the approval applicant or the person the work is for; in WA, Tasmania and the ACT training levy it is the project owner. A line that only says levies included does not record any of that. General information as read on 2 November 2026, not legal or financial advice.
For a builder in the ACT: is the Building Levy priced at the 2026 determination?
DI2026-163 commenced on 1 July 2026 and sets 1.40% where class 1 or class 2 work is included and 1.28% otherwise, for approvals issued by a certifier. Its explanatory statement says the percentage is to be maintained for the following four years, so the rate needs its determination number beside it. General information as read on 2 November 2026, not legal or financial advice.
For a developer in Victoria: does the feasibility hold both Victorian levies?
The building permit levy of 0.128 cents per dollar (our calculation) and the Building Reform Levy of 0.37 cents have different thresholds and scope. A single percentage cannot show which one applies to which cost. General information as read on 2 November 2026, not legal or financial advice.
For a finance manager: can you find the receipt for each levy on a closed job?
Tasmania's Regulations 2024 reg 8 require a project owner to keep listed information for 2 years after the work is completed. Retention periods are set instrument by instrument. General information as read on 2 November 2026, not legal or financial advice.
Questions people ask
about construction levies
What is the building permit levy rate in Victoria?
Under s 205G(1) and (2) of the Building Act 1993 (Vic), Authorised Version 152 of 16 September 2026, a building permit levy of 0.064 cents and a further 0.064 cents per dollar apply, which is 0.128 cents per dollar combined (our calculation). It is not payable where the cost is $10,000 or less. A Building Reform Levy of 0.37 cents applies separately to some Class 2 to 8 work.
Is there a building levy in NSW?
The levy NSW's Long Service Corporation describes is the long service levy of 0.25% of the cost of building and construction works of $250,000 or more, including GST, paid before work starts. As read on 2 November 2026. The Act and Regulation text were not verified, and we found no NSW project training levy in the sources read.
What is the CITB levy in South Australia?
The Construction Industry Training Board levy was described in the April 2023 review of the Construction Industry Training Fund Act 1993 (SA) as 0.25% on building and construction work over $40,000, inclusive of GST, with a ceiling of 0.5%, and recommended lifting the threshold to $100,000. The Board's levy page description, modified 18 December 2024, says greater than $40,000. The current Act and Regulations were not verified on 2 November 2026, so confirm the rate with the Board.
What building levies apply in WA?
Two levies apply to many projects. The Construction Training Fund collects 0.2% of estimated value, including GST, on work over $100,000 from 1 July 2026. Building and Energy lists a Building Services Levy of 0.137% of the value of the work over $45,000 and $61.65 at or below it for building and demolition permits. As read on 2 November 2026.
How do I calculate a building levy?
Multiply the state's rate by the base its instrument sets, after checking the threshold. On $2,000,000, 0.25% is $5,000 (our calculation). The base differs by state, including on GST, and some states add other levies, so check the current instrument. NSW's Long Service Corporation offers a levy calculator on its page.
What this analysis
does and does not show.
Evidence note
- What it shows
- The levies charged on construction project value in each jurisdiction that could be read on 2 November 2026, with rate, threshold, trigger, payer and collector, and a worked example labelled as our calculation.
- Key facts quoted
- NSW 0.25% from $250,000. Vic 0.064 + 0.064 cents, s 205G(1), (2); 0.37 cents, s 205G(2E), (2F). Qld 0.1%, 0.35%, 0.125%, Regulation s 8. WA 0.2% over $100,000; 0.137% over $45,000. Tas 0.2%, s 22. ACT 0.2%, s 16; 1.40% and 1.28%, DI2026-163. NT 0.1%, reg 3(d).
- South Australia: legislation.sa.gov.au blocked automated access and the Construction Industry Training Board levy page showed only a page description on 2 November 2026. The rate and payer come from an April 2023 review, which recommended a $100,000 threshold. The Auditor-General reports the Act was amended in October 2024 on reporting periods; whether the levy changed was not verified.
- NSW: the legislation register blocked automated access, so the row rests on the Long Service Corporation page. The bpc.vic.gov.au and qleave.qld.gov.au sites blocked automated access, and the Queensland Parliament's site presented a bot check, so QLeave's 2025-26 Annual Report was not read; those rows rest on the Acts and Regulation.
- WA: reg 3(1)(a) of the Regulations as at 1 July 2026 reads $100 000 or less; the commencement-date test is the Construction Training Fund's statement.
- The worked example applies each rate to one figure and ignores GST treatment, cost definitions, exemptions and rounding. It is not an estimate of any levy bill.
- Council, planning, infrastructure and developer charges, and other fees not called a levy by statute, are out of scope.
- Nothing here is legal, tax or financial advice, and it does not determine whether any levy applies to any project.
Bring us one project and its levy receipts.
Send us a recent quote and whatever receipts you hold. We will show which levies its state charges, on what base, and which receipts and instrument versions your quote file should carry.
General information about published instruments only. It is not legal, tax or financial advice and it does not determine whether a levy applies to any project. Rates as read on 2 November 2026 at the versions listed in the sources.
Sources
Suggested citation: construction levies of NSW, Victoria, Queensland, South Australia, WA, Tasmania, the ACT and the NT, at the versions listed, as read 2 November 2026. Derived figures: Victoria's 0.128 cents per dollar is 0.064 plus 0.064; Queensland's 0.575% is 0.1 plus 0.35 plus 0.125; the $2,000,000 table multiplies each published rate by $2,000,000.
- NSW Government (Long Service Corporation) - About the long service levy for the building and construction industry: Page modified 15 June 2026 · read 2 November 2026 · Government or scheme page
- Victorian Legislation - Building Act 1993, Authorised Version No. 152: Authorised Version 152, as at 16 September 2026 · read 2 November 2026 · Legislation register
- Queensland Parliamentary Counsel (Queensland Legislation) - Building and Construction Industry (Portable Long Service Leave) Regulation 2024: Current as at 23 August 2024, shown as current · read 2 November 2026 · Legislation register
- Queensland Parliamentary Counsel (Queensland Legislation) - Building and Construction Industry (Portable Long Service Leave) Act 1991: Current as at 1 February 2024, shown as current · read 2 November 2026 · Legislation register
- Construction Skills Queensland - About us: As read 2 November 2026 · read 2 November 2026 · Government or scheme page
- QLeave, tabled in the Queensland Parliament - 2025-26 Annual Report, Building and Construction Industry (Portable Long Service Leave) Authority: Not verified (2 Nov 2026): the site presented a bot check · Government or scheme page
- Department for Education, South Australia (Skills SA) - Investigation and Review of the Construction Industry Training Fund Act 1993 (SA): Final Report: April 2023 · read 2 November 2026 · Government or scheme page
- Auditor-General's Department, South Australia - Report 4 of 2026: Agency audit outcomes: File dated June 2026 · read 2 November 2026 · Government or scheme page
- Construction Industry Training Board (SA) - Levies: Page description only; page modified 18 December 2024 · read 2 November 2026 · Government or scheme page
- Construction Training Fund (WA) - Construction levy: As read 2 November 2026 · read 2 November 2026 · Government or scheme page
- Western Australian Legislation - Building and Construction Industry Training Fund and Levy Collection Regulations 1991: Version current as at 1 July 2026 · read 2 November 2026 · Legislation register
- Building and Energy, wa.gov.au - Building approvals: As read 2 November 2026 · read 2 November 2026 · Government or scheme page
- Tasmanian Legislation - Building and Construction Industry Training Fund Act 1990: As shown current on 2 November 2026 · read 2 November 2026 · Legislation register
- Tasmanian Legislation - Building and Construction Industry Training Fund Regulations 2024: In effect 24 December 2024 · read 2 November 2026 · Legislation register
- Tasmanian Legislation - Building Act 2016: As shown current on 2 November 2026 · read 2 November 2026 · Legislation register
- ACT Legislation Register - Building and Construction Industry Training Levy Act 1999: Republication No 23, effective 16 November 2025 · read 2 November 2026 · Legislation register
- Training Fund Authority (ACT) - About us (levy collection): As read 2 November 2026 · read 2 November 2026 · Government or scheme page
- ACT Legislation Register - Building (Fees) Determination 2026, DI2026-163: Commenced 1 July 2026 · read 2 November 2026 · Legislation register
- ACT Legislation Register - Explanatory statement to the Building (Fees) Determination 2026: With DI2026-163 · read 2 November 2026 · Legislation register
- NT Build - Levy Payers: Last updated 3 September 2026 · read 2 November 2026 · Government or scheme page
- NT Build - Levy payers FAQ: Last updated 2 September 2026 · read 2 November 2026 · Government or scheme page
- NT Legislation - Construction Industry Long Service Leave and Benefits Regulations 2005: As in force at 7 April 2014 · read 2 November 2026 · Legislation register
- NT Legislation - Construction Industry Long Service Leave and Benefits Act 2005: As in force at 13 September 2022 · read 2 November 2026 · Legislation register
- South Australian Legislation - Construction Industry Training Fund Act 1993: Not verified (2 Nov 2026): the site blocked automated access · Legislation register
- Building and Plumbing Commission (Vic) - Building permit levy pages: Not verified (2 Nov 2026): the site blocked automated access · Regulator site
RELATED READING
Other readings on the same records.
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- Construction sign-offs name a person. The rules we read are silent on AI: Who each instrument places the declaration on in NSW, Queensland, Victoria and WA, what is declared, and the record of what the signing person saw and when. (AI Governance & Compliance)