Australia vs France
Compare Australia and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Australia: 3/24/2026 · France: 4/02/2026
Australia
FranceBasic Corporate Tax Comparison
Time of Update — Australia: 3/24/2026 · France: 4/02/2026Corporate Income Tax (CIT)
AustraliaFranceGeneral CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
AustraliaFranceResident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
AustraliaFranceCapital Gain Tax (CGT)
AustraliaFranceGeneral Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
AustraliaFranceComposite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
15.38
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