Australia vs Philippines
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Philippines: 4/06/2026
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.
Australia vs Philippines Corporate Tax Comparison
Basic Corporate Tax Comparison
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
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
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:
