Effective tax rates for income based tax incentives - Corporate tax in Australia

Australia: Effective tax rates for income based tax incentives - Corporate tax was 26.18 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
26.18 Percentage of taxable income
Change on year
unchanged
World rank
10th
of 41 countries
All-time high
29.68 Percentage of taxable income
in 2000
All-time low
26.18 Percentage of taxable income
in 2001
Years of data
26
2000–2025

Effective tax rates for income based tax incentives - Corporate tax in Australia, 2000–2025

01020302000201220252000: 29.7 Percentage of taxable income2001: 26.2 Percentage of taxable income2002: 26.2 Percentage of taxable income2003: 26.2 Percentage of taxable income2004: 26.2 Percentage of taxable income2005: 26.2 Percentage of taxable income2006: 26.2 Percentage of taxable income2007: 26.2 Percentage of taxable income2008: 26.2 Percentage of taxable income2009: 26.2 Percentage of taxable income2010: 26.2 Percentage of taxable income2011: 26.2 Percentage of taxable income2012: 26.2 Percentage of taxable income2013: 26.2 Percentage of taxable income2014: 26.2 Percentage of taxable income2015: 26.2 Percentage of taxable income2016: 26.2 Percentage of taxable income2017: 26.2 Percentage of taxable income2018: 26.2 Percentage of taxable income2019: 26.2 Percentage of taxable income2020: 26.2 Percentage of taxable income2021: 26.2 Percentage of taxable income2022: 26.2 Percentage of taxable income2023: 26.2 Percentage of taxable income2024: 26.2 Percentage of taxable income2025: 26.2 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Australia recorded 26.18 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2025. That is the lowest value across all 26 years on record.

That represents a change of unchanged over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in Australia peaked at 29.68 Percentage of taxable income in 2000 and was at its lowest, 26.18 Percentage of taxable income, in 2001.

That places Australia 10th out of 41 countries with data for 2025, putting it in the top quarter.

Effective tax rates for income based tax incentives - Corporate tax in Australia, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Australia, 2000 to 2025.
Year Percentage of taxable income Change
2000 29.68 Percentage of taxable income
2001 26.18 Percentage of taxable income -11.8%
2002 26.18 Percentage of taxable income +0.0%
2003 26.18 Percentage of taxable income +0.0%
2004 26.18 Percentage of taxable income +0.0%
2005 26.18 Percentage of taxable income +0.0%
2006 26.18 Percentage of taxable income +0.0%
2007 26.18 Percentage of taxable income +0.0%
2008 26.18 Percentage of taxable income +0.0%
2009 26.18 Percentage of taxable income +0.0%
2010 26.18 Percentage of taxable income +0.0%
2011 26.18 Percentage of taxable income +0.0%
2012 26.18 Percentage of taxable income +0.0%
2013 26.18 Percentage of taxable income +0.0%
2014 26.18 Percentage of taxable income +0.0%
2015 26.18 Percentage of taxable income +0.0%
2016 26.18 Percentage of taxable income +0.0%
2017 26.18 Percentage of taxable income +0.0%
2018 26.18 Percentage of taxable income +0.0%
2019 26.18 Percentage of taxable income +0.0%
2020 26.18 Percentage of taxable income +0.0%
2021 26.18 Percentage of taxable income +0.0%
2022 26.18 Percentage of taxable income +0.0%
2023 26.18 Percentage of taxable income +0.0%
2024 26.18 Percentage of taxable income +0.0%
2025 26.18 Percentage of taxable income +0.0%

Australia compared with similar countries

  • Australia's 26.18 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.4× the median. (33 countries reporting)
  • Australia's 26.18 Percentage of taxable income is above the median for East Asia & Pacific, which is 24.44 Percentage of taxable income, 1.1× the median. (5 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 26.53 Percentage of taxable income 26.18 Percentage of taxable income 29.68 Percentage of taxable income 10
2010s 26.18 Percentage of taxable income 26.18 Percentage of taxable income 26.18 Percentage of taxable income 10
2020s 26.18 Percentage of taxable income 26.18 Percentage of taxable income 26.18 Percentage of taxable income 6

Countries ranked near Australia

  1. 7 Brazil 29.68 Percentage of taxable income compare
  2. 8 Portugal 27.49 Percentage of taxable income compare
  3. 9 Germany 26.3 Percentage of taxable income compare
  4. 10 Costa Rica 26.18 Percentage of taxable income compare
  5. 10 Mexico 26.18 Percentage of taxable income compare
  6. 13 Japan 26.16 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Australia

All data for Australia →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Australia?
Effective tax rates for income based tax incentives - corporate tax in Australia was 26.18 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Australia?
The highest recorded value was 29.68 Percentage of taxable income in 2000.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Australia?
The lowest recorded value was 26.18 Percentage of taxable income in 2001.
How does Australia rank for effective tax rates for income based tax incentives - corporate tax?
Australia ranks 10th out of 41 countries with data for 2025.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in Australia?
Over the last ten years it is unchanged. The long-run trend across the full record is flat.
Where does this Australia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in Australia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/australia/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.