🇦🇺 Australia
AU / AUS #6
Nomad Score
60.0
Cities
41
Region
G20,
Anglosphere,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Islands,
Oceania,
Oceania,
Australia and New Zealand
Currency
AUD
🇦🇺 AUSTRALIA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Australian-sourced income only with no tax-free threshold.
Worldwide income taxation for residents. Non-residents taxed on Australian-sourced income only with no tax-free threshold.
Top PIT Rate
45.0%
(eff. 47.0%)
Corporate Tax Rate
30.0%
GST
10.0%
Capital Gains Tax
22.5%
Capital gains included in taxable income. 50% CGT discount for assets held 12+ months by individuals (effective max rate ~22.5%). Companies do not receive discount. Non-residents excluded from CGT discount since 2012.
Capital gains included in taxable income. 50% CGT discount for assets held 12+ months by individuals (effective max rate ~22.5%). Companies do not receive discount. Non-residents excluded from CGT discount since 2012.
Social Security (Employee)
0.0%
Social Security (Employer)
11.5%
Dividend Withholding
0.0%
Interest Withholding
10.0%
Royalty Withholding
30.0%
Treaty Count
45
Crypto Rules
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| AUD 0 | AUD 18,200 | 0.0% | -- |
| AUD 18,200 | AUD 45,000 | 16.0% | -- |
| AUD 45,000 | AUD 135,000 | 30.0% | -- |
| AUD 135,000 | AUD 190,000 | 37.0% | -- |
| AUD 190,000 | and above | 45.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domiciled in Australia (unless permanent place of abode outside), or present for more than half the income year (183 days) unless usual place of abode is outside Australia and no intention to reside, or member of a Commonwealth superannuation scheme.
Exit Tax
Yes
Deemed disposal of assets at market value upon ceasing to be an Australian resident. CGT event I1 applies.
Deemed disposal of assets at market value upon ceasing to be an Australian resident. CGT event I1 applies.
CFC Rules
Yes
CFC rules apply to Australian shareholders with 10%+ interest in foreign companies in designated countries.
CFC rules apply to Australian shareholders with 10%+ interest in foreign companies in designated countries.
📅 FILING INFORMATION
Fiscal Year
07-01 – 06-30
Filing Deadline
October 31
Auto Extension
Available
📚 SOURCES
-
ATO Australia
(accessed Mar 23, 2026)
Official tax rates and brackets - ATO resident tax rates 2025-26 (accessed May 3, 2026)
-
PwC Worldwide Tax Summaries - Australia
(accessed Mar 23, 2026)
PIT, CIT, GST, withholding rates
🔗 RELATED
🧭 CONTINUE EXPLORING AUSTRALIA