Australia vs Singapore
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Singapore: 4/04/2026
Compare Australia and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Singapore
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
17
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
November 30
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Australia
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Singapore
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Australia
Singapore
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
13.15%
