Australia vs Austria
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Austria: 3/24/2026
Compare Australia and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Austria
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Australia
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Austria
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Australia
Austria
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
21.96%
