Australia vs Italy
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Italy: 4/05/2026
Compare Australia and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Italy
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
24
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Australia
Italy
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):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Italy
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Australia
Italy
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
-22.74%
