Asia-Pacific
Currency
AUD
Corporate Tax
30%
Personal Income Tax
45%
VAT / GST
10%
Standard 30%; 25% for base rate entities (turnover <AUD 50m).
Top rate 45% above AUD 180,001; 2% Medicare levy; no separate social security.
GST 10%; 0% on exports/food/health/education.
Dividends
0%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Superannuation Guarantee 11.5% employer (rising to 12% in 2025); no employee social security.
Capital Gains Tax
Discounted 50% if held >12m, at marginal rate
Inheritance / Estate Tax
0% (no death duty since 1979)
Capital (Net Worth) Tax
0%
Property Tax
Council rates / land tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~45
Key partners: USA, UK, New Zealand, Japan, Singapore, China
Withholding typically 5%–15%; many treaties offer 0% on dividends for substantial holdings.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
1 July – 30 June
Notes
Franking credits eliminate double taxation on dividends. R&D tax incentive 43.5% refundable (SME).
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