🇦🇺 Australia
East Asia & Pacific · OECD member · ISORA participant · ITTI survey participant
Australia’s tax revenue amounted to 29.5% of GDP in 2021. The jurisdiction maintains statutory controlled foreign company rules and interest limitation rules. Its crypto-asset reporting framework is classified as partial.Auto-generated summary of the verified data below; every fact traces to a source on this page.
29.5%
tax-to-GDP, general govt (2021, OECD)
8/11
enforcement powers assessed
Where the tax bite lands (2021)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2021)
| Level of government | % of GDP |
|---|---|
| Central government | 23.7% |
| State/regional government | 4.9% |
| State/regional government | 0.9% |
| Social security funds | 0.0% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2021 |
|---|---|---|---|
| 30.4% | 25.2% | 27.7% | 29.5% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 45 |
| Headline CIT rate | 30% (25% for 'small-medium business' entities) |
| Standard VAT rate | Goods and services tax: 10 |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 0 / 0 / 0 (Note that a rate of 49% applies in the case of interest and certain dividends where a Tax File Number is not quoted to the payer); Non-resident: 30 / 10 / 30 (Note there are certain exemptions that may apply) |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement in numbers — as reported by the authority
Figures exactly as written in the authority’s own annual report or official release, each with its sentence. Definitions differ between authorities, so these are never ranked across countries.
Shadow-economy tax gap (amount) (2022–23): $25.0 billion — scope as stated in the sentence below
“d $25.0 billion of tax was foregone in 2022–23 due to shadow economy activities associated with transaction-based and income-based taxes.”
Source: Australian Taxation Office — Tax gap program summary findingsOfficial source · quote machine-verified 2026-08-23
Shadow-economy tax gap (% of theoretical revenue) (2022–23): 5.4% — scope as stated in the sentence below
“As a share of theoretical tax revenue for these taxes, shadow economy tax lost increased steadily from 3.9% in 2017–18 to 5.4% in 2022–23.”
Source: Australian Taxation Office — Tax gap program summary findingsOfficial source · quote machine-verified 2026-08-23
Enforcement powers
Social media & open-web monitoring Not yet assessed
Not yet assessed — no claim made.
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Digital platform reporting Not yet assessed
Not yet assessed — no claim made.
Crypto-asset reporting Partial / committed
Australia is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Yes — statutory power
Ceasing Australian tax residence is a CGT event (I1, s104-160 ITAA 1997): unrealised gains on most non-taxable-Australian-property assets are deemed disposed of on departure.
“happens if you stop being an Australian resident”
Source: ITAA 1997 s 104-160 — CGT event I1 (AustLII)Professional / legal analysis · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Australia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A resident individual is subject to Australian income tax on a worldwide basis, i.e. income from both Australian and foreign sources (except for certain foreign income and gains of temporary residents; see Capital gains under the Income determination section for more information ). A non-resident individual is liable to Australian income tax only on income (other than interest, royalties, and dividends, which are generally subject to withholding tax WHT) derived from sources in Australia, and certain statutory income that is taxable on a basis other than source (e.g. certain capital gains).”
Source: PwC Worldwide Tax Summaries — Australia · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Not yet assessed
Not yet assessed — no claim made.
Public naming of non-compliant taxpayers No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | A CFC is a foreign resident company where a control test is satisfied (see below). First criteria: whether the CFC is a resident of a listed (Canada, France, Germany, Japan, NZ, UK, US) or unlisted country (all other countries). Second criteria: one of the three control tests must be satisfied. In particular: - Strict control: a group of five or fewer Australian 1 per cent entities and their assoc… |
| Controlled foreign company rule · Not applicable | A foreign company (a company that is not a resident of Australia for income tax purposes) will be a controlled foreign company (CFC) at a particular time if, at that time, five or fewer Australian residents own or are entitled to acquire (for example, by holding options), 50 per cent or more of the interests in the foreign company. The interests of a resident in a foreign company for this purpose … |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | Certain exemptions provided for non-portfolio dividends (10% or more); 1) sale of a CFC interest. Further, where CFCs are located in a listed country (US, UK, Canada, France, Germany, NZ, Japan) only particular types of income (referred to as Eligible Designated Concession Income) is attributable to the Australian controller. 2) There is also an AFI subsidiary exemption which enables interest and … |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | There is a tainted income ratio, where the CFC's gross tainted turnover does not exceed 5% of the CFC's gross turnover the CFC rules will largely not apply. The CFC rules also have the concept of listed and unlisted countries. For the CFC's in listed countries any potential attributable income will largely only include income that is ""eligible designated concession income"" for that particular… |
| Controlled foreign company income · Not applicable | Income and gains derived by foreign companies that are controlled by Australian residents. This includes passive income, for example dividends, interest, royalties and capital gains, generally. Rules also apply to certain services income and business income from related party transactions with Australian residents. Income is tested via substance analysis and operates on an entity-by entity approac… |
| Substantial activity requirements description · Not applicable | The active income test applies for CFCs which are tax resident in both listed and unlisted countries (less than 5% of income is from passive income, tainted sales, tainted services). Generally, if the CFC satisfies the 'active income test' then there is no need to attribute income from that CFC to its Australian controllers. |
| Substantial activity requirements · Regime 1 | Yes - active income test (less than 5% of income is from passive income, tainted sales, tainted services). Generally, if the CFC satisfies the 'active income test' then there is no need to attribute income from that CFC to its Australian controllers. |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | Refer above definitions (comparable tax system consideration) |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1990 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1991 (CFC accounting periods begining on or after 1 July 1990) |
Interest limitation — 122 data points
| Number of years allowed under carry forward/back. · Regime 1 | 15 |
| Number of years allowed under carry forward/back. · Rule 2 | 15 years (fixed ratio rule) |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 2 | No |
| Do any loss carry-back or carry-forward provisions apply? · Regime 3 | No |
| Do any loss carry-back or carry-forward provisions apply? · Regime 4 | No |
| Do any loss carry-back or carry-forward provisions apply? · Regime 5 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 2 | Yes |
| Is a de minimis threshold present? · Regime 1 | Yes |
| Is a de minimis threshold present? · Regime 2 | Yes |
| Is a de minimis threshold present? · Regime 3 | Yes |
| Is a de minimis threshold present? · Regime 4 | Yes |
| Is a de minimis threshold present? · Regime 5 | Yes |
| Is a de minimis threshold present? · Rule 1 | AUD 2 million of debt deductions; or, where the entity is an outbound entity, if 90 per cent or more of the entity's assets are Australian |
| Is a de minimis threshold present? · Rule 2 | The monetary de minimis threshold where thin capitalisation does not apply is currently AUD 2 million or less of debt deductions. |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Regime 2 | No |
| Any other exclusions? · Regime 3 | No |
| Any other exclusions? · Regime 4 | No |
| Any other exclusions? · Regime 5 | No |
| Any other exclusions? · Rule 1 | No |
| Any other exclusions? · Rule 2 | Yes |
| Exclusions based on payer characteristics? · Regime 1 | No |
| Exclusions based on payer characteristics? · Regime 2 | No |
| Exclusions based on payer characteristics? · Regime 3 | Yes |
| Exclusions based on payer characteristics? · Regime 4 | Yes |
| Exclusions based on payer characteristics? · Regime 5 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | No |
| Exclusions based on payer characteristics? · Rule 2 | No |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Regime 2 | No |
| Exclusions based on payment characteristics? · Regime 3 | Yes |
| Exclusions based on payment characteristics? · Regime 4 | Yes |
| Exclusions based on payment characteristics? · Regime 5 | No |
| Exclusions based on payment characteristics? · Rule 1 | No |
| Exclusions based on payment characteristics? · Rule 2 | No |
| Exclusions based on recipient characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Regime 2 | Yes |
| Exclusions based on recipient characteristics? · Regime 3 | Yes |
| Exclusions based on recipient characteristics? · Regime 4 | Yes |
| Exclusions based on recipient characteristics? · Regime 5 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | No |
| Exclusions based on recipient characteristics? · Rule 2 | No |
| Financial accounting measure applied to rule · Regime 1 | Tax EBITDA |
| Financial accounting measure applied to rule · Regime 2 | Tax EBITDA |
| Financial accounting measure applied to rule · Regime 5 | Debt to Equity |
| Financial accounting measure applied to rule · Rule 1 | debt to assets |
| Financial accounting measure applied to rule · Rule 2 | interest-to-EBITDA |
| Description of group ratio rule · Regime 2 | This test is optional for general class investors. Taxpayers must first determine their accounting consolidated group's ratio of net third party interest to Tax EBITDA (based on the global group's audited financial statements). This ratio is then applied to the Australian entity's Tax EBITDA to determine the taxpayer's "net debt deduction" limit. |
| Description of group ratio rule · Rule 1 | The worldwide gearing ratio test allows gearing of the Australian operations to be geared up to the level of the worldwide group. |
| Description of group ratio rule · Rule 2 | An entity in a group can claim debt deductions up to the level of the group’s third-party net interest expense as a share of earnings (which may exceed the 30 per cent EBITDA ratio). This earnings-based group ratio replaced the previous worldwide gearing ratio, for general entities (as defined). |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 2 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Regime 3 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 4 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 5 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 2 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Regime 2 | Yes |
| Is there an interest limitation rule in place? · Regime 3 | Yes |
| Is there an interest limitation rule in place? · Regime 4 | Yes |
| Is there an interest limitation rule in place? · Regime 5 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Regime 2 | No |
| Can interest be recharacterised as a dividend? · Regime 3 | No |
| Can interest be recharacterised as a dividend? · Regime 4 | No |
| Can interest be recharacterised as a dividend? · Regime 5 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Can interest be recharacterised as a dividend? · Rule 2 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 2 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 3 | Gross Interest Expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 4 | Gross Interest Expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 5 | Gross Interest Expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Gross interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 2 | Net interest expense |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Regime 2 | Yes |
| Is the rule applicable to related party debt? · Regime 3 | Yes |
| Is the rule applicable to related party debt? · Regime 4 | Yes |
| Is the rule applicable to related party debt? · Regime 5 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Is the rule applicable to related party debt? · Rule 2 | Yes |
| Description of interest limitation rule · Regime 1 | This is the default test of general class investors. A taxpayer's "net debt deductions" are limited to 30% of Tax EBITDA (net debt deductions are broadly, debt related deductions reduced by interest income). Disallowed debt deductions can be carried forward for up to 15 years. |
| Description of interest limitation rule · Regime 2 | This test is optional for general class investors. Taxpayers must first determine their accounting consolidated group's ratio of net third party interest to Tax EBITDA (based on the global group's audited financial statements). This ratio is then applied to the Australian entity's Tax EBITDA to determine the taxpayer's "net debt deduction" limit. |
| Description of interest limitation rule · Regime 3 | This test is optional for general class investors. Taxpayers can claim debt deductions only in respect of third party debt and only where: - the debt is secured by Australian assets. Foreign assets with a minor or insigificant value are permitted. Restrictions apply to credit support rights; and - all or substantially all of the debt is used to fund the taxpayer's commercial activities in c… |
| Description of interest limitation rule · Regime 4 | The debt deduction creation rules apply to general class investors before the above thin capitalisation rules. They act as an integrity measure to support the FRT and GRT. Debt deductions are denied where they relate to debt issued by a related party to fund the acquisition of a related party asset or to pay a dividend, return of capital or similar payment to a related party. Does not apply… |
| Description of interest limitation rule · Regime 5 | Foreign ADIs must maintain a minimum amount of equity capital that is the lesser of: • the safe harbour capital amount (6% of the risk-weighted assets of the Australian banking business); and • the arm’s length capital amount. Australian ADI entities that control foreign investments must also maintain a minimum amount of equity capital within their Australian operations, being the least … |
| Description of interest limitation rule · Rule 1 | Australian plantation forestry entities can claim interest deductions on debt up to the maximum of three tests: Statutory safe harbour debt limit: a set rate of debt that an entity can use to fund its Australian operations (60 per cent debt-to-total Australian assets). Arm’s length debt limit: this limit seeks to benchmark commercial or truly independent debt outcomes for the Australian operat… |
| Description of interest limitation rule · Rule 2 | In 2023, Australia amended our existing thin capitalisation (asset-based) rules to introduce an earnings-based rule, in line with the OECD Action 4. The amendment included two separate rules. The primary rule is the earnings-based rule - fixed ratio test - which applies to defined 'general entities'. This rule is agnostic to the source of debt. However, a targeted integrity rule - the debt deducti… |
| Type of interest limitation rule · Regime 1 | Fixed Ratio Test |
| Type of interest limitation rule · Regime 2 | Group Ratio Test |
| Type of interest limitation rule · Regime 3 | Third Party Debt Test |
| Type of interest limitation rule · Regime 4 | Debt Deduction Creation Rules |
| Type of interest limitation rule · Regime 5 | Specific rules for approve deposit taking institutions (ADIs - these entities are generally banks) |
| Type of interest limitation rule · Rule 1 | Thin capitalisation |
| Type of interest limitation rule · Rule 2 | fixed ratio rule |
| Financial ratio referenced · Regime 1 | 0.3 |
| Financial ratio referenced · Regime 2 | Varies as per description |
| Financial ratio referenced · Regime 5 | Varies as per description |
| Financial ratio referenced · Rule 1 | 60% of assets |
| Financial ratio referenced · Rule 2 | 30% |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Regime 2 | Yes |
| Is the rule is applicable to third party debt? · Regime 3 | Yes |
| Is the rule is applicable to third party debt? · Regime 4 | No |
| Is the rule is applicable to third party debt? · Regime 5 | No |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 2 | Yes |
| Description of targeted rules · Rule 2 | See above (description of rules) |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 3 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 4 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 5 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 2 | Yes |
| Year of introduction of the interest limitation rule · Rule 1 | 2001 |
| Year of introduction of the interest limitation rule · Rule 2 | 2023 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | AUD 1 billion |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.6% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 12.1% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 21.2% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 26.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 18.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 25.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 33.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 28.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 28.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 25.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 27.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 30.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 28.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 28.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 27.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 27.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 65.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 35.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 33.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 16.2% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 27.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 48.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 28.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 30.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 14.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 21.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 7.2% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 5.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 5.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 5.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 5.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 4.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.7% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 96.4973745637046 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 99.54385697930773 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 94.1016428849719 |
| Population per FTE | 2024 | 1418.791381918723 |
| Labor force per FTE | 2024 | 777.6769262872346 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 23.88507183010618 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 92.72433842613611 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 169.1659965805989 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 61.48584844635827 |
| CIT arrears as percentage of CIT collected | 2024 | 9.392410112955107 |
| PIT arrears as percentage of PIT collected | 2024 | 5.784601690563811 |
| PAYE arrears as percentage of PIT collected | 2024 | 4.934880138003948 |
| VAT arrears as percentage of VAT collected | 2024 | 20.18786439772808 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0.5814858698 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 33.02388602 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 1.357251847 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 2.13309308164215 |
| Audit hit rate | 2024 | 73.8839226581064 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 96.18298339592921 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 0 |
| On-time filing rate % - CIT | 2024 | 73.74370414748095 |
| On-time filing rate % - PIT | 2024 | 83.05554688574695 |
| On-time filing rate % - VAT | 2024 | 54.20971873759474 |
| On-time filing rate % - PAYE | 2024 | 65.3996783671376 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 0 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-filing mandatory - VAT | 2022 | 0 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 99.78 |
| Percentage of payments received electronically-By value of payments | 2024 | 99.9 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 1 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 1 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | Yes |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| For certain value added taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 21-40% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 61-80% |
| Online marketplaces (incl. sharing and gig economy) | Yes |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | Yes |
| Taxpayer accounting systems | Yes |
| E-invoicing systems | No |
| Online cash registers | No |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | Yes |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Completely new system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | Yes |
| Robotic process automation | Yes |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | Yes |
| DataOps approach | Yes |
| Automated provision of personalised information to stakeholders | Yes |
| Virtual assistants | Yes |
| Risk assessment processes | Yes |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | Yes |
| Other use cases | No |
| Administration reviews artificial intelligence source code | Yes |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | No |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | No |
| Third party probes and tests artificial intelligence responses | No |
| Third party monitors artificial intelligence outputs | No |
| Third party takes other approaches | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for the whole digital identity solution |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for the whole digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | Yes |
| Digital identity solution for businesses can connect with foreign identity systems | Yes |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | Not yet, enrolment via a national digital inclusion programme under consideration |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | Yes |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data | No |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | Yes |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Mobile app | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Provide new services | Yes |