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Australia

Starting a business in Australia

A 30% headline rate with a lower band for smaller active businesses, and a resident director requirement that non-residents have to solve first.

Pty Ltd company or Sole trader?All guides
At a glanceVerified Sep 2026
30%
Corporate tax
25%
Base rate entity
10%
GST
AUD 0
Minimum capital
Verified against official sourcesSee citations →

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The decision that shapes everything: company or sole trader

Pty Ltd company
ASIC registered
25% to 30% corporate tax depending on turnover and income
At least one director must ordinarily reside in Australia
Liability stops at the company
Annual ASIC review fee and solvency declaration
vs
Sole trader
ABN only
Registered with an ABN, no incorporation
Taxed at personal marginal rates
Personally liable for all business debts
GST registration required above AUD 75,000 turnover

All Australia guides

guides
Company formation
How to Register a Pty Ltd Company in Australia
8 min
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