Corporate Tax Comparison

Australia vs Belgium

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

Published — Australia: 2/14/2024 · Belgium: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Belgium: 9/30/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Australia

Belgium

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Australia: 2/14/2024 · Belgium: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Belgium: 9/30/2026

Corporate Income Tax (CIT)

Australia

Belgium

General CIT Rate:

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

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

The tax return must be filed by 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year; in other cases, by the last day of the seventh month after the end of the financial year. The deadline can be extended for serious reasons or force majeure.

CIT Payment Due Date:

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

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Estimated Payment Due Date:

Monthly or quarterly.

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

Withholding Tax (WHT)

Australia

Belgium

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

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

30/10/30

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

30/30/30

Value-Added Tax (VAT)

Australia

Belgium

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Australia

Belgium

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 CIT rate (except capital gains on shares under certain conditions)：25%.

Effective Tax Rate (ETR)

Australia

Belgium

Composite Effective Average Tax Rate:

28.50%

Composite Effective Average Tax Rate:

25%

Composite Effective Marginal Tax Rate:

28.56%

Composite Effective Marginal Tax Rate:

18%-19%

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