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.
入力パラメータ
リアルタイム自動計算AUD $
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計算結果Company 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 $
詳細な計算内訳
Taxable Profit
350,000 AUD $
Franking Credits
87,500 AUD $
Company Tax Due
87,500 AUD $
Net Retained Profit
262,500 AUD $
計算方法と根拠
Company Tax = Taxable Net Profit * Applicable Rate% (25% for Base Rate Entity or 30% for General). Retained Profit = Net Profit - Company Tax.
法的免責事項および案内
Franking credits can be attached to dividends distributed to shareholders up to the maximum corporate tax rate of the company.
本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。
よくある質問 (FAQ)
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.
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