What is the standard Australian corporate tax rate?

The standard company tax rate is 30% on taxable income. This applies to all companies that do not qualify as a Base Rate Entity (BRE).

What is a Base Rate Entity (BRE)?

A Base Rate Entity is a company whose aggregated annual turnover is less than $50 million AND whose passive income (such as interest, royalties, and dividends) is no more than 80% of assessable income. BREs pay a reduced 25% tax rate.

Does this calculator handle the Medicare Levy or surcharge?

No. The Medicare Levy applies only to individuals, not companies. This tool calculates company-level income tax only.

Is taxable income the same as accounting profit?

Not necessarily. Taxable income is your accounting profit adjusted for ATO-specific add-backs and deductions (e.g., non-deductible expenses, depreciation differences). Enter the ATO-adjusted figure for an accurate result.

Can I use this for a trust or partnership?

No. Trusts and partnerships are generally not subject to company tax — tax flows through to beneficiaries or partners. This calculator is for corporate entities (Pty Ltd, Ltd, etc.) only.

Are franking credits included in this calculation?

The calculator shows tax payable at the company level. When you pay dividends, shareholders receive franking credits equal to the corporate tax paid — that is a separate shareholder-level calculation not covered here.

Australia Corporate Tax Calculator

Name: Australia Corporate Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your taxable income and entity type to instantly calculate your Australian corporate income tax liability.

Company Details

Taxable Income (AUD)

Entity Type

Standard Company — 30% Aggregated turnover ≥ $50M, or passive income > 80% of assessable income

Base Rate Entity (SBE) — 25% Aggregated turnover < $50M and passive income ≤ 80% of assessable income

Enter your taxable income and click Calculate Tax to see results.

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Summary

Enter your taxable income and entity type to instantly calculate your Australian corporate income tax liability.

How it works

Enter your company's taxable income for the financial year.
Select whether your company qualifies as a Base Rate Entity (small business, under $50M turnover).
The calculator applies the correct rate: 25% for Base Rate Entities, 30% for all other companies.
Tax payable, after-tax profit, and effective rate are displayed instantly.
Use the breakdown panel to understand how the figures are derived.

Use cases

Estimate quarterly PAYG instalments for your company.
Compare tax burden between standard and small-business entity status.
Plan end-of-year profit distributions and retained earnings.
Model tax scenarios for different income levels before year-end.
Prepare financial projections for investors or lenders.
Verify ATO tax estimate notices for simple single-rate companies.

Frequently Asked Questions

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Last updated: 2026-05-23 · Reviewed by Nham Vu