Australia vs Japan
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Japan: 4/03/2026
Compare Australia and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Japan
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
23.2
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Australia
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Japan
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Australia
Japan
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
29.26
