Singapore vs Australia
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Australia: 3/24/2026
Compare Singapore and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Australia
General CIT Rate:
17
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
November 30
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Singapore
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Australia
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Singapore
Australia
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
28.56%
