Brazil vs Australia
Corporate Tax Comparison
Time of Update: Brazil: 3/24/2026 / Australia: 3/24/2026
Compare Brazil and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Brazil vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Brazil
Australia
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
The last working day of July.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Normally monthly instalments, but there is an option of quarterly instalment.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Brazil
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Brazil
Australia
General Capital Gain Tax Rate:
Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Brazil
Australia
Composite Effective Average Tax Rate:
32%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
15%
Composite Effective Marginal Tax Rate:
28.56%
