

Dominican Republic vs Australia
Corporate Tax Comparison
Time of Update: Dominican Republic: 4/06/2026 / Australia: 3/24/2026
Compare Dominican Republic and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Dominican Republic vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Dominican Republic
Australia
General CIT Rate:
27%
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
120 days after fiscal year-end
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Dominican Republic
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Dominican Republic
Australia
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Dominican Republic
Australia
Composite Effective Average Tax Rate:
25.60%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
24.15%
Composite Effective Marginal Tax Rate:
28.56%
