Breakdown of calculations
Taxable profit$110,000
Company tax rate$25
Company tax payable$27,500
Companies and business owners
Company Tax Calculator
Estimate Australian company tax using base rate entity and full company tax rate assumptions.
Plain-English explanation
Estimate company tax payable by applying either the base rate entity rate or the full company tax rate to taxable profit.
Assumptions are adjustable where practical. The calculator does not determine eligibility, residency, grouping, exemptions, anti-avoidance rules or every offset.
Tax payable
$27,500
Effective tax rateEffective tax rate is the estimated tax payable divided by the taxable base for this calculator. It shows the average rate across the amount being taxed, not the rate on your next dollar. Refunds and credits are shown as 0%.
25.0%
Marginal tax rate
25.0%
Tax savings / credits
$5,500
Supporting assumptions
- Base rate entity selected
Formula used
Company tax payable = taxable profit x selected company tax rate.
Worked example
A base rate company with $400,000 taxable profit at 25% has estimated company tax of $100,000.
ATO and revenue guidance
FAQs
What is a base rate entity?
Broadly, a company may access the lower company tax rate if it meets aggregated turnover and passive income requirements.
Does this include franking credits?
No. It estimates company tax payable only, not dividend franking outcomes.
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