Estonia vs Australia
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Australia: 3/24/2026
Compare Estonia and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Australia
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Estonia
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Australia
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Estonia
Australia
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
28.56%
