Not a Latitax destination
Australia
Temporary visa holders are taxed only on Australian-source income (most foreign income and gains exempt), but permanent residents pay up to 45% plus Medicare on worldwide income and face a deemed disposal of non-Australian assets when they leave.
Income tax, top rate
Secondary45% (+2% Medicare levy)
Top rate above AUD 190,000; Medicare levy of 2% on top.
Source: PwC Worldwide Tax Summaries - Australia · checked 2026-09-29Capital gains
Secondary22.5% effective (+ Medicare)
Gains taxed at marginal rates, with a 50% discount for assets held over 12 months by residents.
Source: PwC Worldwide Tax Summaries - Australia · checked 2026-09-29Corporate
Secondary30%
25% for base rate (small-medium business) entities.
Source: PwC Worldwide Tax Summaries - Australia · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
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