Australia's tax system includes several key elements:
- Corporate Income Tax (CIT): The standard CIT rate is 30%, with a reduced rate of 25% for small to medium businesses. CIT returns are typically due by the 15th day of the seventh month following the end of the income year, with final payment required by the first day of the sixth month. Estimated payments must be made either monthly or quarterly.
- Capital Gains Tax (CGT): CGT applies to profits made from the sale of assets, with specific rules governing its calculation and exemptions for certain transactions.
- Goods and Services Tax (GST): The GST, Australia's equivalent of a value-added tax (VAT), is levied at 10% on most goods and services sold or consumed within the country. Some essential items, such as healthcare and basic food, are exempt or GST-free, allowing for input tax credits without charging GST on the final product.
Australia Tax Brief
Time of Update 3/24/2026
Australia Corporate Income Tax (CIT)
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Australia Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Australia Value-Added Tax (VAT)
General VAT Rate:
10
Learn More
Australia Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Australia Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
28.56%
Additional info
Quick Navigation
TKEG Expat Australia Corporate Tax Guide
Australian Corporate Income Tax (CIT)
Australian Value-added Tax (VAT)
Australian Fringe Benefits Tax (FBT)
Australian Wine Equalisation Tax (WET)
Australian Luxury Car Tax (LCT)
1.
Australian Corporate Income Tax (CIT)
In Australia, the corporate income tax (CIT) rate is generally 30%, with a reduced rate of 25% for small to medium businesses. CIT returns are due on the 15th day of the seventh month following the end of the income year. The final payment for CIT is due on the first day of the sixth month after the income year ends. Estimated CIT payments can be made either monthly or quarterly.
References
https://taxsummaries.pwc.com/australia/corporate/other-taxes
2.
Australian Value-added Tax (VAT)
Australia's Goods and Services Tax (GST) is levied at a rate of 10% by the Federal Government and applies to most goods and services, with the revenue distributed to state governments. It is a value-added tax (VAT) where registered suppliers can claim credits for GST on inputs used to produce taxable supplies. Some items, such as food (with exceptions), exports, and most health, medical, and educational supplies, are GST-free, meaning they are not subject to GST but allow recovery of input tax credits. Residential rents, financial supplies, and certain other supplies are input-taxed (exempt), meaning they are not subject to GST, but input tax credits cannot be recovered. GST also applies to cross-border digital products and services supplied to Australian consumers, requiring non-resident suppliers to register and remit GST. Low-value goods imported into Australia by consumers are also subject to GST. Special provisions ensure no double taxation on digital currencies and ease compliance for non-resident businesses by limiting unnecessary involvement in the GST system.
References
https://taxsummaries.pwc.com/australia/corporate/other-taxes
![[color=rgb(69, 69, 69)]Australian Value-added Tax (VAT)[/color]](https://469e632202c1c5f0268fdb92cdb58245.cdn.bubble.io/cdn-cgi/image/w=384,h=,f=auto,dpr=1,fit=contain/f1727438915249x809180469575109000/photo-1524562865630-b991c6c2f261%3Fw%3D900%26auto%3Dformat%26fit%3Dcrop%26q%3D60%26ixlib%3Drb-4.0.3%26ixid%3DM3wxMjA3fDB8MHxzZWFyY2h8M3x8QXVzdHJhbGlhJTIwY2l0eXxlbnwwfDF8MHx8fDI%253D)
3.
Australian Fringe Benefits Tax (FBT)
The Australian Federal Government levies a Fringe Benefits Tax (FBT) on employers at a rate of 47% on the grossed-up value of non-salary benefits provided to employees or their associates. FBT ensures neutrality between benefits and cash remuneration and is generally deductible for income tax purposes. There are exemptions for certain minor benefits, remote area housing, specified relocation costs, and COVID-19 tests. Additionally, car fringe benefits for zero or low-emissions vehicles are exempt if the vehicle was first used after July 1, 2022, and valued below the luxury car tax threshold. Starting April 2025, plug-in hybrid vehicles will no longer be considered low-emission under FBT law. Concessional valuation rules also apply to motor vehicles and some living-away-from-home benefits.
References
https://taxsummaries.pwc.com/australia/corporate/other-taxes
![[color=rgb(69, 69, 69)]Australian Fringe Benefits Tax (FBT)[/color]](https://469e632202c1c5f0268fdb92cdb58245.cdn.bubble.io/cdn-cgi/image/w=384,h=,f=auto,dpr=1,fit=contain/f1727438926220x220515714049429380/photo-1608249419230-29eea6e6fed9%3Fw%3D900%26auto%3Dformat%26fit%3Dcrop%26q%3D60%26ixlib%3Drb-4.0.3%26ixid%3DM3wxMjA3fDB8MHxzZWFyY2h8MTF8fEF1c3RyYWxpYSUyMGNpdHl8ZW58MHwxfDB8fHwy)
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