Company tax calculator for small businesses
Check the company tax rate that fits the figures you enter, then estimate tax and the balance after instalments. Keep this result separate from your own take-home pay.
Before you start: For an ordinary Australian resident company with non-negative taxable income. Special company rates, tax offsets, loss eligibility and shareholder tax are outside this estimate.
Make it your estimate
All amounts are AUD. An example is loaded; replace it with your figures.
View the current estimate ↓Your figures stay in this page. We count tool usage, but never send your amounts to analytics or save them to a server.
Estimated company income tax
$30,000.00
25% on taxable income
2026-27 financial yearHow the estimate adds up
- Company tax rate
- 25%
- Taxable income
- $120,000.00
- Income after company tax
- $90,000.00
- PAYG instalments already paid
- $15,000.00
- Balance after instalments (negative = estimated credit)
- $15,000.00
Read before using this result
- The 25% base rate requires aggregated turnover below $50 million and no more than 80% base rate entity passive income. Enter the percentage of assessable income, not profit. The model otherwise applies 30%.
- Company money is not personal take-home pay. Salaries, dividends, franking, Division 7A and shareholder tax need separate treatment. This estimate excludes tax offsets and loss carry-back refunds. Enter taxable income after valid deductions and any losses you are entitled to use.
The two tests for 25%
The lower rate applies when aggregated turnover is below $50 million and no more than 80% of assessable income is base rate entity passive income. At exactly $50 million turnover, the lower-rate turnover test is not met. Exactly 80% passive income still meets the passive-income test.
Enter taxable income after tax adjustments. Your accounting profit may contain non-deductible expenses or different depreciation amounts, so a profit-and-loss statement alone may not give the right starting number.
Company tax is one part of paying yourself
A company with $120,000 taxable income at 25% has $30,000 company tax and $90,000 income after that tax. That does not mean the owner can take $90,000 personally without further consequences.
Salary, dividends and director loans have different rules. This tool leaves those decisions separate rather than presenting the lower company rate as an automatic personal tax saving. It also excludes loss carry-back refunds and other company offsets.
Your next step
Sources and calculation scope
Rules checked 19 September 2026. These are general planning tools, not personal tax advice. A registered tax agent can check how the rules apply to your business.
- Income Tax Rates Act: resident and company rates
- business.gov.au: income tax for companies
- ATO LCR 2019/5: base rate entities and passive income
Found a calculation that needs checking? Tell us which tool and financial year you used. Please leave out tax file numbers and private financial records.