Corporate Tax Comparison

Australia vs Philippines

Compare Australia and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Australia: 3/24/2026 · Philippines: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Australia

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Australia: 3/24/2026 · Philippines: 4/06/2026

Corporate Income Tax (CIT)

Australia

Philippines

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:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

First day of the sixth month following the end of the income year.

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

CIT Estimated Payment Due Date:

Monthly or quarterly.

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Australia

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/10/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Value-Added Tax (VAT)

Australia

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Australia

Philippines

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (30%)

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Australia

Philippines

Composite Effective Average Tax Rate:

28.50%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

28.56%

Composite Effective Marginal Tax Rate:

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