France vs Australia
Corporate Tax Comparison
Time of Update: France: 4/02/2026 / Australia: 3/24/2026
Compare France and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
France vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
France
Australia
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
France
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):
25/0/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
France
Australia
General Capital Gain Tax Rate:
Capital gains are constrained by 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)
France
Australia
Composite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
28.56%
