Country tax profile · 2026
Australia corporate tax
How Australia taxes corporate
The standard corporate profits tax in Australia is 30%. 25% base rate for companies with aggregated turnover < AUD 50m and <=80% passive income; 30% otherwise. Full dividend imputation (franking)
Compiled by MyNomadWorld for Australia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Australia's corporate tax compares
Australia's corporate tax of 30% is the 11th highest of the 180 countries we track, against a global average of 21.2% and a Oceania average of 20.3%.
Countries with a similar corporate tax
Benin (30%) · Burundi (30%) · Central African Republic (30%) · DR Congo (30%) · Gabon (30%) · Mali (30%)
Who is a tax resident of Australia?
Resident under the 'resides' test, domicile test, 183-day test, or Commonwealth superannuation test
Related Australia taxes
Moving to Australia?
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What is the corporate tax rate in Australia?
The standard corporate profits tax in Australia is 30%. 25% base rate for companies with aggregated turnover < AUD 50m and <=80% passive income; 30% otherwise. Full dividend imputation (franking)