Japan vs Australia
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Australia: 3/24/2026
Compare Japan and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Australia
General CIT Rate:
23.2
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Japan
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Australia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Japan
Australia
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
28.56%
