Corporate Tax Comparison

Australia vs Estonia

Compare Australia and Estonia 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 · Estonia: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Estonia: 9/29/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Australia

Estonia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Australia: 2/14/2024 · Estonia: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Estonia: 9/29/2026

Corporate Income Tax (CIT)

Australia

Estonia

General CIT Rate:

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

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

CIT Return Due Date:

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

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Payment Due Date:

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

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Estimated Payment Due Date:

Monthly or quarterly.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

Withholding Tax (WHT)

Australia

Estonia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

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

30/10/30

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

0/0/10

Value-Added Tax (VAT)

Australia

Estonia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Australia

Estonia

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

Effective Tax Rate (ETR)

Australia

Estonia

Composite Effective Average Tax Rate:

28.50%

Composite Effective Average Tax Rate:

18.7%

Composite Effective Marginal Tax Rate:

28.56%

Composite Effective Marginal Tax Rate:

0.0%

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