- VAT/GST rate 10 none
- Capital gains tax rate none 22.5
- Brackets updated
full refresh from ATO Norfolk Island and mainland rate pages; GST removed, fiscal year 07-01–06-30, brackets and sources added Source
Top income tax
45.0%
effective 47.0%
Corporate tax
30.0%
VAT/GST
None
standard rate
Tax residency
183 days
47 tax treaties
Norfolk Island tax profile
Data year: 2027
- Tax system
- Worldwide From 1 July 2016, Commonwealth income tax and superannuation law applies to Norfolk Island residents and businesses in substantially the same way as mainland Australia (worldwide taxation for residents). Goods and services tax, luxury car tax, wine equalisation tax, fuel tax credits and customs or excise duties do not apply to transactions on Norfolk Island. ABN registration is optional for Norfolk Island businesses; “no ABN” withholding between Norfolk Island businesses does not apply.
- Top PIT rate
- 45.0% (eff. 47.0%)
- Corporate tax rate
- 30.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- 22.5% Australian CGT rules apply. CGT does not apply to Norfolk Island assets held by Norfolk Island residents before 24 October 2015 (transitional rules from the 2015 reforms). Otherwise, gains are included in taxable income with the 50% discount for individuals on assets held 12+ months (effective maximum rate about 22.5%).
- Social security (employee)
- 0.0%
- Social security (employer)
- 11.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 30.0%
- Treaty count
- 47
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AUD 0 | AUD 18,200 | 0.0% |
| AUD 18,200 | AUD 45,000 | 15.0% |
| AUD 45,000 | AUD 135,000 | 30.0% |
| AUD 135,000 | AUD 190,000 | 37.0% |
| AUD 190,000 | and above | 45.0% |
Tax flags
Crypto Rules
Tax residency
- Days threshold
- 183 days
- Residency rules
- Same tests as mainland Australia: domicile (unless permanent place of abode outside Australia), 183+ days in the income year unless usual place of abode is outside Australia with no intention to reside, or membership of a Commonwealth superannuation scheme. Norfolk Island is part of Australia for tax purposes.
- Exit tax
- Yes Deemed disposal of assets at market value when ceasing Australian tax residency (CGT event I1), subject to the same rules and transitional provisions as mainland residents.
- CFC rules
- Yes Australian controlled foreign company rules apply to residents with qualifying interests in foreign companies.
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- October 31
- Auto extension
- Available
Sources
- ATO Norfolk Island tax and super (accessed Oct 9, 2026) Integration from 1 July 2016; no GST on-island; transitional super; pre-2015 CGT exemption
- ATO Norfolk Island residents and individual tax (accessed Oct 9, 2026) TFN, lodgment by 31 October, zone tax offset
- ATO tax rates – Australian residents (accessed Oct 9, 2026) Resident PIT scales 2026-27; Medicare levy 2% stated separately
- ATO super guarantee (accessed Oct 9, 2026) Norfolk Island transitional SG 11% for 2026-27; 12% from 1 July 2027
- Infrastructure – Norfolk Island Commonwealth extension (accessed Oct 9, 2026) Income tax aligned with mainland; indirect taxes excepted on Norfolk Island
- PwC Australia – Taxes on corporate income (accessed Oct 9, 2026) CIT 30% (25% qualifying small business); cross-check headline rates