Thailand vs Australia
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Australia: 3/24/2026
Compare Thailand and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Australia
General CIT Rate:
20%
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Thailand
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Australia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Thailand
Australia
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
28.56%
