Australia vs Cyprus
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Cyprus: 4/05/2026
Compare Australia and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Cyprus
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
12.5
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Australia
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Cyprus
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Australia
Cyprus
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
5.92%
