Chinese Mainland vs Australia
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Australia: 3/24/2026
Compare Chinese Mainland and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Australia
General CIT Rate:
25%
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Chinese Mainland
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Australia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Chinese Mainland
Australia
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
28.56%
