Corporate Tax Comparison

Australia vs Japan

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.

Published — Australia: 2/14/2024 · Japan: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Japan: 10/03/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Australia

Japan

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Australia: 2/14/2024 · Japan: 2/14/2024 · Time of Update — Australia: 9/27/2026 · Japan: 10/03/2026

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

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

30/10/30

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

15-20/20/20

Value-Added Tax (VAT)

Australia

Japan

General VAT Rate:

Learn More 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

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