The Australian Taxation Office (ATO) has updated its guidance on Company tax rates to include an overview of the rates of tax that apply to companies for the 2025-26 income year. The rates are as follows:

Companies

• Base rate entities: 25%
• Otherwise: 30%

An entity may generally qualify as a base rate entity if its aggregated turnover does not exceed AUD 50 million, and no more than 80% of …