What is the general Australian company tax rate?

Companies that do not qualify as Base Rate Entities pay the standard 30% corporate tax rate.

How do franking credits work with Australian company tax?

Company tax paid generates franking credits attached to dividends, giving Australian shareholders a tax credit for the tax already paid by the company.

AustraliaCompany Tax (25% Base Rate vs 30% General)Business

Australia Company Tax & Base Rate Entity (25% vs. 30%) Calculator

Calculate Australian corporate income tax for Base Rate Entities (25% tax rate for companies with aggregated turnover under $50M and ≤ 80% passive income) versus the standard 30% general corporate tax rate.

Business & Companies Corporate & Enterprise Taxes & Duties

Calculator Inputs

Live Real-Time

Taxable Corporate Net Profit (AUD $)

AUD $

Quick select:

ATO Corporate Tax Classification

Calculated ResultCompany Tax (25% Base Rate vs 30% General)

Total Australian Company Tax Due (ATO)

87,500AUD $

Net Retained Corporate Earnings (After Tax)

262,500 AUD $

Tax Saved from 25% Base Rate Entity Status (5% Difference)

17,500 AUD $

Detailed Calculation Breakdown

Taxable Profit

350,000 AUD $

Franking Credits

87,500 AUD $

Company Tax Due

87,500 AUD $

Net Retained Profit

262,500 AUD $

Calculation Methodology

Company Tax = Taxable Net Profit * Applicable Rate% (25% for Base Rate Entity or 30% for General). Retained Profit = Net Profit - Company Tax.

Important Legal & Educational Disclaimer

Franking credits can be attached to dividends distributed to shareholders up to the maximum corporate tax rate of the company.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

A company qualifies as a Base Rate Entity and pays the lower 25% tax rate if its aggregated turnover is under $50M and ≤ 80% of income is passive.

Related Calculators

Recommended tools and calculators tailored to your current calculation

Explore all tools

Australia

Australia Company Tax & Base Rate Entity (25% vs. 30%) Calculator

Calculator Inputs

Detailed Calculation Breakdown

Calculation Methodology

Important Legal & Educational Disclaimer

Frequently Asked Questions

Related Calculators

Australia GST (10%) & Business Activity Statement (BAS) Net Tax Calculator

UK Corporation Tax & Marginal Relief Calculator (19% to 25%)

Canada CCPC Small Business Corporate Tax & $500,000 SBD Limit Calculator

US C-Corporation Federal & State Corporate Income Tax Calculator

Australia Capital Gains Tax (CGT) & 50% General Discount Calculator

Australia Investment Property Negative Gearing & Tax Refund Calculator

Australia Individual Income Tax & ATO Stage 3 Tax Cuts Calculator

UK VAT Flat Rate Scheme (FRS) vs. Standard VAT Calculator