Corporate Tax Comparison

United Arab Emirates vs Australia

Compare United Arab Emirates and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — United Arab Emirates: 2/14/2024 · Australia: 2/14/2024 · Time of Update — United Arab Emirates: 9/23/2026 · Australia: 9/27/2026

Base Country/Region

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Compare Corporate Tax

United Arab Emirates

Australia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Arab Emirates: 2/14/2024 · Australia: 2/14/2024 · Time of Update — United Arab Emirates: 9/23/2026 · Australia: 9/27/2026

Corporate Income Tax (CIT)

United Arab Emirates

Australia

General CIT Rate:

The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.

The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

General CIT Rate:

30%, with a reduced rate of 25% for small to medium businesses

CIT Return Due Date:

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

CIT Return Due Date:

15th day of the seventh month following the end of the income year

CIT Payment Due Date:

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

CIT Payment Due Date:

First day of the sixth month following the end of the income year.

CIT Estimated Payment Due Date:

According to the UAE CT law, there is no need to estimate/prepay taxes.

CIT Estimated Payment Due Date:

Monthly or quarterly.

Withholding Tax (WHT)

United Arab Emirates

Australia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/10/30

Value-Added Tax (VAT)

United Arab Emirates

Australia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Arab Emirates

Australia

General Capital Gain Tax Rate:

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.

Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (30%)

Effective Tax Rate (ETR)

United Arab Emirates

Australia

Composite Effective Average Tax Rate:

28.50%

Composite Effective Marginal Tax Rate:

28.56%

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