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.

AustráliaCompany Tax (25% Base Rate vs 30% General)Negócios

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.

Negócios e Empresas Corporativo e Empresas Impostos e Taxas

Dados de Entrada

Em tempo real

Taxable Corporate Net Profit (AUD $)

AUD $

Seleção rápida:

ATO Corporate Tax Classification

Resultado CalculadoCompany 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 $

Detalhamento do Cálculo

Taxable Profit

350,000 AUD $

Franking Credits

87,500 AUD $

Company Tax Due

87,500 AUD $

Net Retained Profit

262,500 AUD $

Metodologia de Cálculo

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

Aviso Legal e Educacional

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

Esta calculadora destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.

Perguntas Frequentes

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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Austrália

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

Dados de Entrada

Detalhamento do Cálculo

Metodologia de Cálculo

Aviso Legal e Educacional

Perguntas Frequentes

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