Australia vs Thailand
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Thailand: 4/04/2026
Compare Australia and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Thailand
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
20%
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Australia
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Thailand
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 CIT rate.
Effective Tax Rate (ETR)
Australia
Thailand
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
21.74%
