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