Philippines vs Australia
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Australia: 3/24/2026
Compare Philippines and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Australia
General CIT Rate:
25%
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Philippines
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Australia
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Philippines
Australia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
28.56%
