Chinese Taipei vs Australia
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Australia: 3/24/2026
Compare Chinese Taipei and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Australia
General CIT Rate:
20
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Chinese Taipei
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Australia
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Chinese Taipei
Australia
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
28.56%
