[{"data":1,"prerenderedAt":1724},["ShallowReactive",2],{"compare-pair-united-states-vs-australia":3,"compare-united-states-australia":108},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":42,"countryASlug":43,"countryB":44,"countryBSlug":45,"description":22,"excerpt":46,"extension":47,"extraRows":48,"faqs":57,"flagA":67,"flagB":68,"heroImage":69,"lastUpdated":70,"meta":71,"metaDescription":72,"metaTitle":73,"navigation":74,"path":75,"relatedCompares":76,"seo":83,"stem":84,"verdict":85,"winners":89,"__hash__":107},"compare\u002Fcompare\u002Funited-states-vs-australia.md","United States vs Australia taxes",[9,10,11],"High earners who can live in a low-tax U.S. state","C corporations that want a 21% federal rate","Investors who prefer federal long-term gain brackets",[13,14,15],"People building Australian super and franked-dividend portfolios","Families who value the absence of federal estate tax","Founders whose customers and staff are in Australia",{"type":17,"value":18,"toc":38},"minimark",[19,23,26,29,32,35],[20,21,22],"p",{},"Australia and the United States are both high-tax, high-compliance English-speaking systems. The interesting difference is how each country splits the extra layer. Australia uses a national Medicare levy. The United States uses states.",[20,24,25],{},"Resident Australian individuals are taxed on worldwide income at 0% to 45%, and the Medicare levy of 2% usually sits on top. That 47% combined top is the number a U.S. founder should compare with 37% federal plus California, New York or no state tax at all. Foreign residents are taxed on Australian-source income, so a remote contractor with Australian clients can create Australian tax without becoming a local.",[20,27,28],{},"Company tax is not close. Australia charges 25% if the company qualifies as a base-rate entity and 30% under the general rate. A U.S. C corporation pays 21% federally, then possibly state corporate or franchise tax. Pillar Two and CAMT can matter for large groups on both sides, but the ordinary operating-company comparison still favours the United States on the headline.",[20,30,31],{},"Capital gains are the planning topic people get wrong. Australia does not publish a separate flat CGT rate for individuals. Gains go into the income-tax system. Hold for more than 12 months as an individual and a 50% discount is commonly available, so a 45% taxpayer can face an effective 22.5% on the discounted gain before Medicare. The United States instead uses holding-period brackets: long-term federal rates of 0%, 15% or 20%, short-term gains as ordinary income, and 3.8% NIIT for many investors. A one-year Australian discount is not the same as a U.S. long-term sale, and franking credits then change dividend results in a way the U.S. qualified-dividend rate does not.",[20,33,34],{},"GST is 10% in Australia. The United States has no federal VAT, only state and local sales taxes. Australia has no general net wealth tax and no federal estate tax, which is a genuine advantage against a U.S. taxable estate that can face up to 40%. Super death benefits and later CGT on inherited assets still need work.",[20,36,37],{},"A U.S. citizen who takes Australian residence does not drop off the IRS. Medicare levy, state-versus-federal modelling, the CGT discount and franking are the Australian details; citizenship-based worldwide tax is the U.S. detail that survives the flight.",{"title":39,"searchDepth":40,"depth":40,"links":41},"",2,[],"United States","united-states","Australia","australia",null,"md",[49,53],{"label":50,"valueA":51,"valueB":52},"Extra personal levy","State income tax and payroll tax vary","2% Medicare levy on top of income tax",{"label":54,"valueA":55,"valueB":56},"CGT design","Separate federal long-term rates; short-term is ordinary income","Gains included in income tax, often with a 50% individual discount",[58,61,64],{"question":59,"answer":60},"Is Australia higher tax than the United States?","For high salary, usually yes because of the 45% top rate and Medicare levy. The United States can still be expensive in a high-tax state, and U.S. citizens keep worldwide U.S. tax after moving.",{"question":62,"answer":63},"How does the Australian CGT discount compare with U.S. long-term rates?","Australia often includes only half of a discounted individual gain in income taxed at marginal rates. The United States uses 0%, 15% or 20% federal long-term rates. Which is lower depends on your bracket, holding period, NIIT and state tax.",{"question":65,"answer":66},"Does Australia have estate tax?","There is no federal inheritance or estate tax. Superannuation death-benefit tax, stamp duty and later CGT on inherited assets can still create transfer costs.","🇺🇸","🇦🇺","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Australia tax comparison for 2026. Compare federal and state income tax, Medicare levy, company tax, the 50% CGT discount, GST and estate tax.","United States vs Australia taxes (2026): Medicare levy and CGT discount",true,"\u002Fcompare\u002Funited-states-vs-australia",[77,80],{"title":78,"path":79},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":81,"path":82},"Australia vs Singapore","\u002Fcompare\u002Faustralia-vs-singapore",{"title":7,"description":22},"compare\u002Funited-states-vs-australia",[86,87,88],"Australia's personal headline is 0% to 45% plus a 2% Medicare levy for most residents, so high salary is taxed hard. The United States tops at 37% federally before state income tax and payroll tax. A zero-state-income-tax U.S. resident usually looks lighter; a high-tax-state resident can close much of the gap.","Capital gains are designed differently, not just rated differently. Australia brings gains into income tax and then often allows a 50% discount for individuals who hold assets more than 12 months. The United States uses separate federal long-term rates of 0%, 15% or 20%, taxes short-term gains as ordinary income, and can add 3.8% NIIT.","Choose Australia for an Australian career, franked dividends or a property-and-super life. Choose the United States for a lower federal company rate and deeper capital markets. U.S. citizens remain on worldwide U.S. tax after they become Australian residents.",[90,94,97,100,104],{"taxType":91,"winner":92,"note":93},"Personal income tax","A","The U.S. federal top rate is 37% before state tax; Australia reaches 45% plus a 2% Medicare levy.",{"taxType":95,"winner":92,"note":96},"Corporate tax","U.S. C corporations pay 21% federally plus possible state tax; Australia charges 25% for qualifying base-rate entities and 30% otherwise.",{"taxType":98,"winner":92,"note":99},"Capital gains tax","U.S. long-term federal rates are 0% to 20%; Australia taxes gains at marginal rates, often after a 50% discount for individuals holding more than 12 months.",{"taxType":101,"winner":102,"note":103},"Inheritance \u002F estate tax","B","Australia has no federal inheritance or estate tax; the U.S. federal estate tax can reach 40%.",{"taxType":105,"winner":92,"note":106},"GST \u002F sales tax","The U.S. has no federal VAT, though state sales tax varies; Australia's GST is 10%.","CI2bgxFNBp8R9vsgB0sPtEooIzSlN_CODhVJb2-KlEg",{"a":109,"b":1167},{"index":110,"details":322},{"id":111,"title":112,"bestFor":113,"body":119,"country":42,"countryFacts":226,"countrySlug":43,"description":123,"excerpt":46,"extension":47,"faqs":232,"flag":67,"heroImage":46,"howItWorks":242,"lastUpdated":246,"meta":247,"metaDescription":248,"metaTitle":249,"navigation":74,"otherTaxes":250,"pageType":279,"path":280,"relatedFormations":281,"relatedGuides":282,"seo":283,"stem":284,"summaryCards":285,"taxBracketSections":304,"taxBrackets":305,"taxRates":306,"taxSlug":46,"taxType":46,"visas":315,"watchOut":316,"__hash__":321},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[114,115,116,117,118],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":120,"toc":223},[121,124,127,132,220],[20,122,123],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,125,126],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[128,129,131],"h2",{"id":130},"federal-vs-state","Federal vs state",[133,134,135,151],"table",{},[136,137,138],"thead",{},[139,140,141,145,148],"tr",{},[142,143,144],"th",{},"Tax",[142,146,147],{},"Federal rule",[142,149,150],{},"State\u002Flocal reality",[152,153,154,166,176,187,198,209],"tbody",{},[139,155,156,160,163],{},[157,158,159],"td",{},"Income tax",[157,161,162],{},"Progressive rates apply to individuals",[157,164,165],{},"State income tax rules vary widely",[139,167,168,170,173],{},[157,169,95],{},[157,171,172],{},"21% federal C-corp rate",[157,174,175],{},"Additional state corporate or franchise taxes often apply",[139,177,178,181,184],{},[157,179,180],{},"Capital gains and dividends",[157,182,183],{},"Preferential federal treatment for many long-term gains and qualified dividends",[157,185,186],{},"Many states tax them as ordinary income",[139,188,189,192,195],{},[157,190,191],{},"Wealth tax",[157,193,194],{},"No federal net wealth tax",[157,196,197],{},"Local property tax still matters",[139,199,200,203,206],{},[157,201,202],{},"Estate \u002F inheritance",[157,204,205],{},"Federal estate-and-gift tax system",[157,207,208],{},"Some states add estate or inheritance taxes",[139,210,211,214,217],{},[157,212,213],{},"Sales tax",[157,215,216],{},"No federal VAT",[157,218,219],{},"State and local sales taxes are common",[20,221,222],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":39,"searchDepth":40,"depth":40,"links":224},[225],{"id":130,"depth":40,"text":131},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},"North America","USD","60+","No","Compliant",[233,236,239],{"question":234,"answer":235},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":237,"answer":238},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":240,"answer":241},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[243,244,245],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[251,254,257,261,264,267,271,275],{"title":159,"slug":252,"icon":253},"income-tax","💼",{"title":191,"slug":255,"icon":256},"wealth-tax","💰",{"title":258,"slug":259,"icon":260},"Inheritance tax","inheritance-tax","🏛️",{"title":98,"slug":262,"icon":263},"capital-gains-tax","📈",{"title":95,"slug":265,"icon":266},"corporate-tax","🏢",{"title":268,"slug":269,"icon":270},"Dividend tax","dividend-tax","💸",{"title":272,"slug":273,"icon":274},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":276,"slug":277,"icon":278},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":112,"description":123},"country\u002Funited-states\u002Findex",[286,289,292,295,299,301],{"label":159,"value":287,"note":288},"10% - 37%","Federal ordinary rates",{"label":95,"value":290,"note":291},"21%","C corps, plus CAMT for large groups",{"label":98,"value":293,"note":294},"0% - 20%","Plus 3.8% NIIT",{"label":296,"value":297,"note":298},"Estate tax","Up to 40%","Federal transfer tax",{"label":191,"value":300,"note":194},"0%",{"label":213,"value":302,"note":303},"Varies","State and local only",[],[],[307,309,310,311,312,313],{"label":159,"value":287,"badge":308},"Federal",{"label":95,"value":290},{"label":98,"value":293},{"label":296,"value":297},{"label":191,"value":300},{"label":213,"value":314},"Varies by state",[],[317,318,319,320],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":323,"corporate-tax":470,"capital-gains-tax":610,"dividend-tax":763,"wealth-tax":894,"inheritance-tax":1029},{"id":324,"title":325,"bestFor":326,"body":330,"country":42,"countryFacts":343,"countrySlug":43,"description":334,"excerpt":46,"extension":47,"faqs":344,"flag":67,"heroImage":354,"howItWorks":355,"lastUpdated":246,"meta":362,"metaDescription":363,"metaTitle":364,"navigation":74,"otherTaxes":365,"pageType":373,"path":374,"relatedFormations":375,"relatedGuides":376,"seo":377,"stem":378,"summaryCards":379,"taxBracketSections":393,"taxBrackets":452,"taxRates":453,"taxSlug":252,"taxType":159,"visas":463,"watchOut":464,"__hash__":469},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[114,117,327,328,329],"Contractors","High earners","Remote workers",{"type":17,"value":331,"toc":341},[332,335,338],[20,333,334],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,336,337],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,339,340],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":39,"searchDepth":40,"depth":40,"links":342},[],{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[345,348,351],{"question":346,"answer":347},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":349,"answer":350},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":352,"answer":353},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[356,357,358,360,361],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":359},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[366,367,368,369,370,371,372],{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":325,"description":334},"country\u002Funited-states\u002Fincome-tax",[380,381,385,389],{"label":91,"value":287,"note":288},{"label":382,"value":383,"note":384},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":386,"value":387,"note":388},"Social Security","6.2%","Each side, up to cap",{"label":390,"value":391,"note":392},"Medicare","1.45%","Each side, no cap",[394,418,435],{"title":395,"rows":396},"Single and married filing separately",[397,400,403,406,409,412,415],{"band":398,"rate":399},"Up to $12,400","10%",{"band":401,"rate":402},"$12,401 - $50,400","12%",{"band":404,"rate":405},"$50,401 - $105,700","22%",{"band":407,"rate":408},"$105,701 - $201,775","24%",{"band":410,"rate":411},"$201,776 - $256,225","32%",{"band":413,"rate":414},"$256,226 - $384,350","35%",{"band":416,"rate":417},"Over $384,350","37%",{"title":419,"rows":420},"Married filing jointly and surviving spouse",[421,423,425,427,429,431,433],{"band":422,"rate":399},"Up to $24,800",{"band":424,"rate":402},"$24,801 - $100,800",{"band":426,"rate":405},"$100,801 - $211,400",{"band":428,"rate":408},"$211,401 - $403,550",{"band":430,"rate":411},"$403,551 - $512,450",{"band":432,"rate":414},"$512,451 - $768,700",{"band":434,"rate":417},"Over $768,700",{"title":436,"rows":437},"Head of household",[438,440,442,444,446,448,450],{"band":439,"rate":399},"Up to $17,700",{"band":441,"rate":402},"$17,701 - $67,450",{"band":443,"rate":405},"$67,451 - $105,700",{"band":445,"rate":408},"$105,701 - $201,750",{"band":447,"rate":411},"$201,751 - $256,200",{"band":449,"rate":414},"$256,201 - $640,600",{"band":451,"rate":417},"Over $640,600",[],[454,456,457,458,461],{"label":91,"value":287,"badge":455},"Progressive",{"label":386,"value":387},{"label":390,"value":391},{"label":459,"value":460},"Additional Medicare","0.9%",{"label":462,"value":302},"State income tax",[],[465,466,467,468],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":471,"title":472,"bestFor":473,"body":477,"country":42,"countryFacts":553,"countrySlug":43,"description":481,"excerpt":46,"extension":47,"faqs":554,"flag":67,"heroImage":354,"howItWorks":564,"lastUpdated":246,"meta":569,"metaDescription":570,"metaTitle":571,"navigation":74,"otherTaxes":572,"pageType":373,"path":580,"relatedFormations":581,"relatedGuides":582,"seo":583,"stem":584,"summaryCards":585,"taxBracketSections":595,"taxBrackets":596,"taxRates":597,"taxSlug":265,"taxType":95,"visas":603,"watchOut":604,"__hash__":609},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[115,474,475,476,116],"C corporations","Holding companies","MNE groups",{"type":17,"value":478,"toc":550},[479,482,485,489,547],[20,480,481],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,483,484],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[128,486,488],{"id":487},"federal-layers","Federal layers",[133,490,491,503],{},[136,492,493],{},[139,494,495,498,500],{},[142,496,497],{},"Layer",[142,499,147],{},[142,501,502],{},"Practical note",[152,504,505,515,526,537],{},[139,506,507,510,512],{},[157,508,509],{},"C corporation income tax",[157,511,290],{},[157,513,514],{},"Standard federal corporate rate",[139,516,517,520,523],{},[157,518,519],{},"CAMT",[157,521,522],{},"15%",[157,524,525],{},"Large corporations with average annual financial statement income above $1 billion",[139,527,528,531,534],{},[157,529,530],{},"Pass-through entities",[157,532,533],{},"Different regime",[157,535,536],{},"Usually taxed at owner level rather than entity level",[139,538,539,542,544],{},[157,540,541],{},"State tax",[157,543,302],{},[157,545,546],{},"May be income tax, franchise tax or another business levy",[20,548,549],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":39,"searchDepth":40,"depth":40,"links":551},[552],{"id":487,"depth":40,"text":488},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[555,558,561],{"question":556,"answer":557},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":559,"answer":560},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":562,"answer":563},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[565,566,567,568],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[573,574,575,576,577,578,579],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":472,"description":481},"country\u002Funited-states\u002Fcorporate-tax",[586,587,589,593],{"label":95,"value":290,"note":474},{"label":519,"value":522,"note":588},"Large corporations",{"label":590,"value":591,"note":592},"Pass-throughs","Different","LLCs and S corps",{"label":541,"value":302,"note":594},"Often added on top",[],[],[598,600,601,602],{"label":599,"value":290,"badge":308},"C corporation tax",{"label":519,"value":522},{"label":530,"value":591},{"label":541,"value":302},[],[605,606,607,608],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":611,"title":612,"bestFor":613,"body":615,"country":42,"countryFacts":703,"countrySlug":43,"description":619,"excerpt":46,"extension":47,"faqs":704,"flag":67,"heroImage":354,"howItWorks":714,"lastUpdated":246,"meta":719,"metaDescription":720,"metaTitle":721,"navigation":74,"otherTaxes":722,"pageType":373,"path":730,"relatedFormations":731,"relatedGuides":732,"seo":733,"stem":734,"summaryCards":735,"taxBracketSections":748,"taxBrackets":749,"taxRates":750,"taxSlug":262,"taxType":98,"visas":756,"watchOut":757,"__hash__":762},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[116,115,328,614,117],"Family offices",{"type":17,"value":616,"toc":700},[617,620,623,627,697],[20,618,619],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,621,622],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[128,624,626],{"id":625},"federal-treatment","Federal treatment",[133,628,629,641],{},[136,630,631],{},[139,632,633,636,638],{},[142,634,635],{},"Asset or gain",[142,637,626],{},[142,639,640],{},"Notes",[152,642,643,654,664,675,686],{},[139,644,645,648,651],{},[157,646,647],{},"Long-term capital gains",[157,649,650],{},"0%, 15% or 20%",[157,652,653],{},"Preferential rate depends on taxable income",[139,655,656,659,661],{},[157,657,658],{},"Qualified dividends",[157,660,650],{},[157,662,663],{},"Same rate bands as long-term gains",[139,665,666,669,672],{},[157,667,668],{},"Short-term capital gains",[157,670,671],{},"Ordinary income rates",[157,673,674],{},"Usually taxed up to 37% federally",[139,676,677,680,683],{},[157,678,679],{},"Collectibles \u002F some QSBS gain",[157,681,682],{},"Up to 28%",[157,684,685],{},"Special rate group",[139,687,688,691,694],{},[157,689,690],{},"Investment income for high earners",[157,692,693],{},"+3.8% NIIT",[157,695,696],{},"Applies above statutory thresholds",[20,698,699],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":39,"searchDepth":40,"depth":40,"links":701},[702],{"id":625,"depth":40,"text":626},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[705,708,711],{"question":706,"answer":707},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":709,"answer":710},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":712,"answer":713},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[715,716,717,718],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[723,724,725,726,727,728,729],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":612,"description":619},"country\u002Funited-states\u002Fcapital-gains-tax",[736,739,742,746],{"label":737,"value":293,"note":738},"Long-term gains","Federal preferential rates",{"label":740,"value":287,"note":741},"Short-term gains","Taxed as ordinary income",{"label":743,"value":744,"note":745},"NIIT","3.8%","High-income investors",{"label":658,"value":293,"note":747},"Same as long-term gains",[],[],[751,753,754,755],{"label":647,"value":293,"badge":752},"Preferential",{"label":668,"value":287},{"label":658,"value":293},{"label":743,"value":744},[],[758,759,760,761],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":764,"title":765,"bestFor":766,"body":767,"country":42,"countryFacts":839,"countrySlug":43,"description":771,"excerpt":46,"extension":47,"faqs":840,"flag":67,"heroImage":354,"howItWorks":850,"lastUpdated":246,"meta":855,"metaDescription":856,"metaTitle":857,"navigation":74,"otherTaxes":858,"pageType":373,"path":866,"relatedFormations":867,"relatedGuides":868,"seo":869,"stem":870,"summaryCards":871,"taxBracketSections":880,"taxBrackets":881,"taxRates":882,"taxSlug":269,"taxType":268,"visas":887,"watchOut":888,"__hash__":893},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[116,115,328,117,614],{"type":17,"value":768,"toc":836},[769,772,775,779,833],[20,770,771],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,773,774],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[128,776,778],{"id":777},"dividend-types","Dividend types",[133,780,781,792],{},[136,782,783],{},[139,784,785,788,790],{},[142,786,787],{},"Dividend type",[142,789,626],{},[142,791,640],{},[152,793,794,804,814,824],{},[139,795,796,799,801],{},[157,797,798],{},"Qualified dividend",[157,800,650],{},[157,802,803],{},"Same bands as long-term capital gains",[139,805,806,809,811],{},[157,807,808],{},"Ordinary dividend",[157,810,671],{},[157,812,813],{},"Taxed like regular income",[139,815,816,819,821],{},[157,817,818],{},"High-income investment income",[157,820,693],{},[157,822,823],{},"Can sit on top of either dividend type",[139,825,826,828,830],{},[157,827,541],{},[157,829,302],{},[157,831,832],{},"Often taxes dividends as ordinary income",[20,834,835],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":39,"searchDepth":40,"depth":40,"links":837},[838],{"id":777,"depth":40,"text":778},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[841,844,847],{"question":842,"answer":843},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":845,"answer":846},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":848,"answer":849},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[851,852,853,854],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[859,860,861,862,863,864,865],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":765,"description":771},"country\u002Funited-states\u002Fdividend-tax",[872,874,877,878],{"label":658,"value":293,"note":873},"Preferential federal rates",{"label":875,"value":287,"note":876},"Ordinary dividends","Taxed as income",{"label":743,"value":744,"note":745},{"label":541,"value":302,"note":879},"Often applies too",[],[],[883,884,885,886],{"label":658,"value":293,"badge":752},{"label":875,"value":287},{"label":743,"value":744},{"label":541,"value":302},[],[889,890,891,892],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":895,"title":896,"bestFor":897,"body":899,"country":42,"countryFacts":975,"countrySlug":43,"description":903,"excerpt":46,"extension":47,"faqs":976,"flag":67,"heroImage":354,"howItWorks":986,"lastUpdated":246,"meta":991,"metaDescription":992,"metaTitle":993,"navigation":74,"otherTaxes":994,"pageType":373,"path":1002,"relatedFormations":1003,"relatedGuides":1004,"seo":1005,"stem":1006,"summaryCards":1007,"taxBracketSections":1015,"taxBrackets":1016,"taxRates":1017,"taxSlug":255,"taxType":191,"visas":1022,"watchOut":1023,"__hash__":1028},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[116,614,328,117,898],"Property owners",{"type":17,"value":900,"toc":972},[901,904,907,911,969],[20,902,903],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,905,906],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[128,908,910],{"id":909},"ownership-taxes","Ownership taxes",[133,912,913,924],{},[136,914,915],{},[139,916,917,919,921],{},[142,918,144],{},[142,920,147],{},[142,922,923],{},"State\u002Flocal angle",[152,925,926,937,948,959],{},[139,927,928,931,934],{},[157,929,930],{},"Net wealth tax",[157,932,933],{},"None",[157,935,936],{},"No broad federal wealth tax exists",[139,938,939,942,945],{},[157,940,941],{},"Property tax",[157,943,944],{},"None federally",[157,946,947],{},"Local property tax is the recurring ownership tax",[139,949,950,953,956],{},[157,951,952],{},"Estate \u002F gift tax",[157,954,955],{},"Applies to large transfers",[157,957,958],{},"Some states add transfer taxes",[139,960,961,964,966],{},[157,962,963],{},"State asset taxes",[157,965,302],{},[157,967,968],{},"Rules differ by state and locality",[20,970,971],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":39,"searchDepth":40,"depth":40,"links":973},[974],{"id":909,"depth":40,"text":910},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[977,980,983],{"question":978,"answer":979},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":981,"answer":982},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":984,"answer":985},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[987,988,989,990],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[995,996,997,998,999,1000,1001],{"title":159,"slug":252,"icon":253},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":896,"description":903},"country\u002Funited-states\u002Fwealth-tax",[1008,1009,1011,1012],{"label":191,"value":300,"note":194},{"label":941,"value":302,"note":1010},"Local ownership tax",{"label":296,"value":297,"note":298},{"label":1013,"value":297,"note":1014},"Gift tax","Lifetime transfers",[],[],[1018,1019,1020,1021],{"label":930,"value":300},{"label":941,"value":302},{"label":296,"value":297},{"label":1013,"value":297},[],[1024,1025,1026,1027],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1030,"title":1031,"bestFor":1032,"body":1035,"country":42,"countryFacts":1109,"countrySlug":43,"description":1039,"excerpt":46,"extension":47,"faqs":1110,"flag":67,"heroImage":354,"howItWorks":1120,"lastUpdated":246,"meta":1125,"metaDescription":1126,"metaTitle":1127,"navigation":74,"otherTaxes":1128,"pageType":373,"path":1136,"relatedFormations":1137,"relatedGuides":1138,"seo":1139,"stem":1140,"summaryCards":1141,"taxBracketSections":1150,"taxBrackets":1151,"taxRates":1152,"taxSlug":259,"taxType":258,"visas":1160,"watchOut":1161,"__hash__":1166},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1033,614,328,117,1034],"Families","Estate planners",{"type":17,"value":1036,"toc":1106},[1037,1040,1043,1047,1103],[20,1038,1039],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1041,1042],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[128,1044,1046],{"id":1045},"transfer-taxes","Transfer taxes",[133,1048,1049,1060],{},[136,1050,1051],{},[139,1052,1053,1056,1058],{},[142,1054,1055],{},"Transfer type",[142,1057,147],{},[142,1059,640],{},[152,1061,1062,1073,1083,1093],{},[139,1063,1064,1067,1070],{},[157,1065,1066],{},"Inheritance received by heir",[157,1068,1069],{},"No federal inheritance tax",[157,1071,1072],{},"State rules may still apply",[139,1074,1075,1078,1080],{},[157,1076,1077],{},"Estate at death",[157,1079,297],{},[157,1081,1082],{},"Applies above the basic exclusion",[139,1084,1085,1088,1090],{},[157,1086,1087],{},"Lifetime gifts",[157,1089,297],{},[157,1091,1092],{},"Annual exclusion can help for smaller gifts",[139,1094,1095,1098,1100],{},[157,1096,1097],{},"State transfer taxes",[157,1099,302],{},[157,1101,1102],{},"Check the decedent's state and asset location",[20,1104,1105],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":39,"searchDepth":40,"depth":40,"links":1107},[1108],{"id":1045,"depth":40,"text":1046},{"region":227,"currency":228,"taxTreaties":229,"euBlacklist":230,"fatfStatus":231},[1111,1114,1117],{"question":1112,"answer":1113},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1115,"answer":1116},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1118,"answer":1119},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1121,1122,1123,1124],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1129,1130,1131,1132,1133,1134,1135],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1031,"description":1039},"country\u002Funited-states\u002Finheritance-tax",[1142,1143,1144,1146],{"label":258,"value":300,"note":1069},{"label":296,"value":297,"note":298},{"label":1013,"value":297,"note":1145},"Annual exclusion applies",{"label":1147,"value":1148,"note":1149},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1153,1155,1157,1159],{"label":1154,"value":300},"Federal inheritance tax",{"label":1156,"value":297},"Federal estate tax",{"label":1158,"value":297},"Federal gift tax",{"label":1147,"value":1148},[],[1162,1163,1164,1165],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1168,"details":1252},{"id":1169,"title":1170,"bestFor":1171,"body":1172,"country":44,"countryFacts":1179,"countrySlug":45,"description":1176,"excerpt":46,"extension":47,"faqs":1183,"flag":68,"heroImage":46,"howItWorks":1193,"lastUpdated":1197,"meta":1198,"metaDescription":1199,"metaTitle":1200,"navigation":74,"otherTaxes":1201,"pageType":279,"path":1210,"relatedFormations":1211,"relatedGuides":1212,"seo":1213,"stem":1214,"summaryCards":1215,"taxBracketSections":1233,"taxBrackets":1234,"taxRates":1235,"taxSlug":46,"taxType":46,"visas":1245,"watchOut":1246,"__hash__":1251},"taxes\u002Fcountry\u002Faustralia\u002Findex.md","Taxes in Australia",[114,117,115,116,898],{"type":17,"value":1173,"toc":1177},[1174],[20,1175,1176],{},"Australia is a broad, residence-based tax system with progressive personal rates, a two-tier company rate and no annual wealth or death duty. The practical planning work sits in residency, CGT discounts, franking credits and state property taxes.",{"title":39,"searchDepth":40,"depth":40,"links":1178},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},"Oceania","AUD","40+",[1184,1187,1190],{"question":1185,"answer":1186},"Is Australia a high-tax country?","For individuals, yes at higher incomes. Progressive rates reach 45% plus Medicare levy. Company tax is more moderate at 25% or 30%, and there is no general wealth or inheritance tax.",{"question":1188,"answer":1189},"Does Australia have a wealth tax?","No. Australia does not levy a general annual net wealth tax.",{"question":1191,"answer":1192},"Does Australia have inheritance tax?","No federal inheritance or estate tax currently applies, but other taxes can still arise around superannuation and capital gains.",[1194,1195,1196],"Australian tax residents are generally taxed on worldwide income. Foreign residents are taxed on Australian-source income. Personal income tax is progressive, and the Medicare levy of 2% usually applies on top for residents.","Companies pay 25% if they qualify as base-rate entities or 30% under the general company rate. Capital gains are brought into the income-tax system rather than taxed under a separate flat CGT rate, with a common 50% discount for individuals who hold assets more than 12 months.","Australia does not levy a general net wealth tax or a federal inheritance or estate tax. State stamp duties, land tax, superannuation death-benefit tax and later CGT on inherited assets can still create wealth-transfer costs.","August 2026",{},"Australia tax overview for residents, expats, founders and investors. Compare income tax, Medicare levy, company tax, CGT discount, franked dividends and GST.","Taxes in Australia: income, company, CGT and dividends (2026)",[1202,1203,1204,1205,1206,1207,1208,1209],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia",[],[],{"title":1170,"description":1176},"country\u002Faustralia\u002Findex",[1216,1219,1221,1224,1227,1230],{"label":159,"value":1217,"note":1218},"0% - 45%","Plus 2% Medicare levy",{"label":191,"value":300,"note":1220},"No net wealth tax",{"label":95,"value":1222,"note":1223},"25% \u002F 30%","Base-rate entity vs general",{"label":98,"value":1225,"note":1226},"Marginal rates","50% discount if held >12 months",{"label":268,"value":1228,"note":1229},"Marginal + franking","Imputation system",{"label":1231,"value":399,"note":1232},"GST","Goods and services tax",[],[],[1236,1237,1238,1239,1241,1242,1244],{"label":159,"value":1217,"badge":455},{"label":191,"value":300},{"label":258,"value":300},{"label":98,"value":1240},"Marginal (often 50% discount)",{"label":95,"value":1222},{"label":268,"value":1243},"Marginal + franking credits",{"label":1231,"value":399},[],[1247,1248,1249,1250],"Australia is not a low-tax country for high personal incomes. The top rate is 45% before the Medicare levy.","No inheritance tax does not mean succession is tax-free. Super death benefits and CGT on later disposal of inherited assets still matter.","State stamp duty and land tax can dominate property-purchase economics more than the federal income-tax rate.","Division 7A, residency tests and controlled foreign company rules can surprise founders moving money between companies and themselves.","alzVv4YcpbdH6lAyMsDcJ8TiX2KcYLXpDYGvwVewbmQ",{"income-tax":1253,"corporate-tax":1343,"capital-gains-tax":1419,"dividend-tax":1499,"wealth-tax":1579,"inheritance-tax":1649},{"id":1254,"title":1255,"bestFor":1256,"body":1257,"country":44,"countryFacts":1264,"countrySlug":45,"description":1261,"excerpt":46,"extension":47,"faqs":1265,"flag":68,"heroImage":46,"howItWorks":1275,"lastUpdated":1197,"meta":1279,"metaDescription":1280,"metaTitle":1281,"navigation":74,"otherTaxes":1282,"pageType":373,"path":1290,"relatedFormations":1291,"relatedGuides":1292,"seo":1293,"stem":1294,"summaryCards":1295,"taxBracketSections":1310,"taxBrackets":1311,"taxRates":1325,"taxSlug":252,"taxType":159,"visas":1336,"watchOut":1337,"__hash__":1342},"taxes\u002Fcountry\u002Faustralia\u002Fincome-tax.md","Income tax in Australia",[114,117,327,116,328],{"type":17,"value":1258,"toc":1262},[1259],[20,1260,1261],{},"Australia’s income tax is progressive and residence-driven. For most people the practical stack is marginal rates plus Medicare levy, with PAYG doing the heavy lifting during the year.",{"title":39,"searchDepth":40,"depth":40,"links":1263},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1266,1269,1272],{"question":1267,"answer":1268},"What is the top income tax rate in Australia?","The top resident marginal rate is 45% for 2026-27, usually plus the 2% Medicare levy.",{"question":1270,"answer":1271},"Do expats pay Australian income tax?","Yes if they are Australian tax residents or have Australian-source income. Residence status is factual and can change mid-year.",{"question":1273,"answer":1274},"Is salary taxed differently from investment income?","Salary is usually withheld under PAYG. Investment income and capital gains are generally included in the annual assessment at marginal rates, with special CGT discount and franking rules.",[1276,1277,1278],"Australian residents are taxed on worldwide income. Foreign residents are generally taxed only on Australian-source income and do not get the tax-free threshold in the same way.","For 2026-27, resident individual rates are 0% up to AUD 18,200, 16% to AUD 45,000, 30% to AUD 135,000, 37% to AUD 190,000 and 45% above that. The Medicare levy of 2% usually applies in addition for residents.","Employees pay through PAYG withholding. Investment income, rental income, foreign income and capital gains are included in the annual return. Offsets, deductions and private health insurance settings can change the final bill.",{},"Australia income tax guide for residents and expats. See 2026-27 brackets from 0% to 45%, the AUD 18,200 threshold, Medicare levy and filing notes.","Australia income tax: rates, brackets and Medicare levy (2026)",[1283,1284,1285,1286,1287,1288,1289],{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Fincome-tax",[],[],{"title":1255,"description":1261},"country\u002Faustralia\u002Fincome-tax",[1296,1298,1302,1306],{"label":91,"value":1217,"note":1297},"Resident 2026-27 rates",{"label":1299,"value":1300,"note":1301},"Top rate","45%","Above AUD 190,000",{"label":1303,"value":1304,"note":1305},"Medicare levy","2%","Usually on taxable income",{"label":1307,"value":1308,"note":1309},"Tax-free threshold","AUD 18,200","Resident individuals",[],[1312,1315,1318,1321,1323],{"band":1313,"rate":300,"note":1314},"AUD 0 to AUD 18,200","Resident tax-free threshold",{"band":1316,"rate":1317},"AUD 18,201 to AUD 45,000","16%",{"band":1319,"rate":1320},"AUD 45,001 to AUD 135,000","30%",{"band":1322,"rate":417},"AUD 135,001 to AUD 190,000",{"band":1301,"rate":1300,"note":1324},"Plus Medicare levy in most cases",[1326,1328,1330,1332,1334,1335],{"label":1307,"value":1308,"badge":1327},"2026-27",{"label":1329,"value":1317},"Next band",{"label":1331,"value":1320},"Middle band",{"label":1333,"value":417},"Upper band",{"label":1299,"value":1300},{"label":1303,"value":1304},[],[1338,1339,1340,1341],"Medicare levy is separate from the income-tax brackets. Many residents should think in terms of 47% at the top, not 45%.","Foreign residents use different brackets and generally lose the tax-free threshold.","HECS-HELP repayments, Medicare levy surcharge and private health settings can change cashflow even when the headline bracket looks simple.","Temporary residents and arriving or departing expats need to check residency commencement and cessation carefully.","vznfhdf96O2U2HAYm8gUhhtK2Slqna77F44VGJPpCqI",{"id":1344,"title":1345,"bestFor":1346,"body":1349,"country":44,"countryFacts":1356,"countrySlug":45,"description":1353,"excerpt":46,"extension":47,"faqs":1357,"flag":68,"heroImage":46,"howItWorks":1367,"lastUpdated":1197,"meta":1371,"metaDescription":1372,"metaTitle":1373,"navigation":74,"otherTaxes":1374,"pageType":373,"path":1382,"relatedFormations":1383,"relatedGuides":1384,"seo":1385,"stem":1386,"summaryCards":1387,"taxBracketSections":1401,"taxBrackets":1402,"taxRates":1403,"taxSlug":265,"taxType":95,"visas":1412,"watchOut":1413,"__hash__":1418},"taxes\u002Fcountry\u002Faustralia\u002Fcorporate-tax.md","Corporate tax in Australia",[115,1347,116,475,1348],"Operating companies","Cross-border groups",{"type":17,"value":1350,"toc":1354},[1351],[20,1352,1353],{},"Australia’s company tax system is deliberately linked to shareholder taxation through franking. The headline rate is either 25% or 30%, but extraction planning and state taxes often decide the real cost of running the business.",{"title":39,"searchDepth":40,"depth":40,"links":1355},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1358,1361,1364],{"question":1359,"answer":1360},"What is Australia’s company tax rate?","Qualifying base-rate entities generally pay 25%. Other companies generally pay 30%.",{"question":1362,"answer":1363},"Does Australia tax companies on worldwide income?","Resident companies are generally taxed on worldwide income, subject to foreign income tax offsets and specific exemptions or participation rules.",{"question":1365,"answer":1366},"How do franking credits work?","Tax already paid at company level can attach to dividends as franking credits, which shareholders may use to reduce their own tax when eligible.",[1368,1369,1370],"Australian-resident companies are generally taxed on worldwide income. The company tax rate is 25% for base-rate entities that meet the aggregated-turnover and passive-income tests, and 30% for other companies.","Australia uses an imputation system. Company tax paid can generate franking credits that attach to dividends and reduce double taxation at the shareholder level when the credits are available and usable.","Large multinationals still face thin-cap style interest limitation, transfer pricing, CFC rules and public CbC or minimum-tax developments depending on group size. GST, payroll tax and state taxes often matter as much as the federal company rate for operating businesses.",{},"Australia corporate tax guide for founders and companies. See the 25% base-rate entity rate, 30% general rate, franking credits and key compliance notes.","Australia corporate tax: 25% \u002F 30% rates and franking (2026)",[1375,1376,1377,1378,1379,1380,1381],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Fcorporate-tax",[],[],{"title":1345,"description":1353},"country\u002Faustralia\u002Fcorporate-tax",[1388,1392,1395,1399],{"label":1389,"value":1390,"note":1391},"Base-rate entity","25%","Qualifying smaller companies",{"label":1393,"value":1320,"note":1394},"General company rate","Standard rate",{"label":1396,"value":1397,"note":1398},"Franking system","Yes","Imputation credits on dividends",{"label":1231,"value":399,"note":1400},"If registered",[],[],[1404,1407,1408,1411],{"label":1405,"value":1390,"badge":1406},"Base-rate entity rate","If eligible",{"label":1393,"value":1320},{"label":1409,"value":1410},"Franking credits","Available",{"label":1231,"value":399},[],[1414,1415,1416,1417],"Not every small company automatically gets 25%. Base-rate entity status depends on turnover and the mix of passive income.","Division 7A can treat some payments, loans or forgiven debts to shareholders as taxable dividends.","State payroll tax thresholds and land tax can change location decisions inside Australia.","Franking is valuable, but foreign shareholders and loss-making years can limit the practical benefit.","-wStUXD-J1ChTlNChhcM2y42soKG0C3gBEMg-8IY-Tw",{"id":1420,"title":1421,"bestFor":1422,"body":1423,"country":44,"countryFacts":1430,"countrySlug":45,"description":1427,"excerpt":46,"extension":47,"faqs":1431,"flag":68,"heroImage":46,"howItWorks":1441,"lastUpdated":1197,"meta":1445,"metaDescription":1446,"metaTitle":1447,"navigation":74,"otherTaxes":1448,"pageType":373,"path":1456,"relatedFormations":1457,"relatedGuides":1458,"seo":1459,"stem":1460,"summaryCards":1461,"taxBracketSections":1477,"taxBrackets":1478,"taxRates":1479,"taxSlug":262,"taxType":98,"visas":1492,"watchOut":1493,"__hash__":1498},"taxes\u002Fcountry\u002Faustralia\u002Fcapital-gains-tax.md","Capital gains tax in Australia",[116,898,115,117,614],{"type":17,"value":1424,"toc":1428},[1425],[20,1426,1427],{},"Australia’s CGT rules reward patience more than special flat rates. For many individuals, the 12-month holding period and main-residence exemption matter more than any single percentage on a comparison table.",{"title":39,"searchDepth":40,"depth":40,"links":1429},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1432,1435,1438],{"question":1433,"answer":1434},"Does Australia tax capital gains?","Yes. Capital gains are generally included in assessable income and taxed at marginal rates, often after a 50% discount for individuals who held the asset more than 12 months.",{"question":1436,"answer":1437},"What is the capital gains tax rate in Australia?","There is no single flat CGT rate for individuals. The tax depends on your marginal rate and whether the 50% discount applies.",{"question":1439,"answer":1440},"Is the family home taxed for CGT?","A qualifying main residence is often exempt, but partial exemptions, foreign-resident rules and use of the property for income can reduce or remove the relief.",[1442,1443,1444],"Australia does not use a separate flat capital gains tax like Ireland or France’s PFU. A capital gain is generally included in your assessable income and taxed at your marginal rate.","Individuals and some trusts can usually apply a 50% CGT discount if the asset was held more than 12 months. That means a top-rate individual can face an effective 22.5% tax on the discounted gain before Medicare levy effects, not a flat 45% on the whole gain.","The main residence exemption is one of the most valuable reliefs in the system. Foreign residents face tighter rules, and companies generally do not get the 50% discount.",{},"Australia capital gains tax guide for investors. See how CGT sits inside income tax, the 50% discount after 12 months, main-residence relief and company rules.","Australia capital gains tax: discount, property and shares (2026)",[1449,1450,1451,1452,1453,1454,1455],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Fcapital-gains-tax",[],[],{"title":1421,"description":1427},"country\u002Faustralia\u002Fcapital-gains-tax",[1462,1465,1469,1473],{"label":1463,"value":159,"note":1464},"CGT method","Gains added to taxable income",{"label":1466,"value":1467,"note":1468},"50% discount","Common for individuals","Asset held more than 12 months",{"label":1470,"value":1471,"note":1472},"Main residence","Often exempt","Conditions apply",{"label":1474,"value":1475,"note":1476},"Companies","No 50% discount","Full gain generally taxed",[],[],[1480,1483,1486,1489],{"label":1481,"value":1225,"badge":1482},"Inclusion method","Core rule",{"label":1484,"value":1485},"Individual discount","50% after 12 months",{"label":1487,"value":1488},"Effective top individual rate on discounted gain","About 22.5% before levy",{"label":1490,"value":1491},"Company treatment","Generally no discount",[],[1494,1495,1496,1497],"The 50% discount is not automatic for every taxpayer or every asset. Holding period, entity type and residency all matter.","Crypto disposals, share sales and property sales can all create CGT events, including some non-obvious ones like swapping tokens or ending a relationship with an asset.","Foreign residents have more limited access to main-residence relief and may face different outcomes on Australian real estate.","Cost-base records decide the gain. Poor records are one of the most common expensive mistakes.","-JyTclfcY2xbpNr-1XGKSApwaxkCuj_D2BEPEfXXfJw",{"id":1500,"title":1501,"bestFor":1502,"body":1506,"country":44,"countryFacts":1513,"countrySlug":45,"description":1510,"excerpt":46,"extension":47,"faqs":1514,"flag":68,"heroImage":46,"howItWorks":1524,"lastUpdated":1197,"meta":1528,"metaDescription":1529,"metaTitle":1530,"navigation":74,"otherTaxes":1531,"pageType":373,"path":1539,"relatedFormations":1540,"relatedGuides":1541,"seo":1542,"stem":1543,"summaryCards":1544,"taxBracketSections":1558,"taxBrackets":1559,"taxRates":1560,"taxSlug":269,"taxType":268,"visas":1572,"watchOut":1573,"__hash__":1578},"taxes\u002Fcountry\u002Faustralia\u002Fdividend-tax.md","Dividend tax in Australia",[116,1503,1504,115,1505],"Retirees","SMSF members","Cross-border shareholders",{"type":17,"value":1507,"toc":1511},[1508],[20,1509,1510],{},"Australia’s dividend system is built around imputation. The right question is rarely “what is the dividend tax rate?” It is whether the dividend is franked and what marginal rate the shareholder actually faces.",{"title":39,"searchDepth":40,"depth":40,"links":1512},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1515,1518,1521],{"question":1516,"answer":1517},"How are dividends taxed in Australia?","Residents generally include dividends in taxable income at marginal rates. Franking credits can reduce the tax payable when the dividend is franked.",{"question":1519,"answer":1520},"What is a franking credit?","A franking credit passes company tax already paid through to the shareholder so the same profit is not fully taxed again at both levels.",{"question":1522,"answer":1523},"Do non-residents pay Australian dividend tax?","Often yes on unfranked dividends through withholding tax, commonly reduced by treaty. Franked dividends to non-residents are often exempt from Australian dividend WHT.",[1525,1526,1527],"Resident individuals include dividends in taxable income. If the dividend is franked, a franking credit is also included and then credited against the tax bill. Fully franked dividends from a 30% company can be highly tax-efficient for lower-bracket shareholders and still valuable for higher-bracket ones.","Unfranked dividends do not carry company-tax credits, so the shareholder pays marginal rates on the cash dividend without that offset. Trusts, SMSFs and companies each use the franking system differently.","Non-resident shareholders are often subject to dividend withholding tax on unfranked dividends, commonly 30% under domestic law and lower under many tax treaties. Franked dividends paid to non-residents are often free of Australian dividend withholding tax.",{},"Australia dividend tax guide for investors and shareholders. See marginal-rate taxation, franking credits, unfranked dividends and non-resident withholding notes.","Australia dividend tax: franking credits and rates (2026)",[1532,1533,1534,1535,1536,1537,1538],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Fdividend-tax",[],[],{"title":1501,"description":1510},"country\u002Faustralia\u002Fdividend-tax",[1545,1548,1550,1554],{"label":1546,"value":1225,"note":1547},"Resident dividend tax","Included in income tax",{"label":1409,"value":1397,"note":1549},"Reduce double taxation",{"label":1551,"value":1552,"note":1553},"Unfranked dividends","Fully taxable","No company-tax credit attached",{"label":1555,"value":1556,"note":1557},"Non-resident WHT","Often 30%","Lower under many treaties",[],[],[1561,1563,1566,1569],{"label":1562,"value":1225,"badge":1482},"Resident taxation",{"label":1564,"value":1565},"Franking credit benefit","Offsets company tax paid",{"label":1567,"value":1568},"Domestic non-resident WHT","Often 30% on unfranked",{"label":1570,"value":1571},"Treaty rates","Often lower",[],[1574,1575,1576,1577],"Franking is not a blanket 0% shareholder tax. Your marginal rate still decides whether extra top-up tax is due.","Non-resident outcomes depend heavily on franked versus unfranked status and the relevant treaty.","Dividend washing and franking integrity rules can deny credits if the holding fails the required tests.","Foreign dividends received by Australian residents are often taxable with foreign income tax offset questions.","U7xTXKiNn4Mk_u1tbnDgvjGYpJBKhUJpKMy-mZbF3-A",{"id":1580,"title":1581,"bestFor":1582,"body":1583,"country":44,"countryFacts":1590,"countrySlug":45,"description":1587,"excerpt":46,"extension":47,"faqs":1591,"flag":68,"heroImage":46,"howItWorks":1600,"lastUpdated":1197,"meta":1604,"metaDescription":1605,"metaTitle":1606,"navigation":74,"otherTaxes":1607,"pageType":373,"path":1615,"relatedFormations":1616,"relatedGuides":1617,"seo":1618,"stem":1619,"summaryCards":1620,"taxBracketSections":1633,"taxBrackets":1634,"taxRates":1635,"taxSlug":255,"taxType":191,"visas":1643,"watchOut":1644,"__hash__":1648},"taxes\u002Fcountry\u002Faustralia\u002Fwealth-tax.md","Wealth tax in Australia",[116,898,115,328,117],{"type":17,"value":1584,"toc":1588},[1585],[20,1586,1587],{},"Australia’s wealth-tax answer is clean: there is no general annual net wealth tax. Property taxes and capital gains rules are where ownership still gets expensive.",{"title":39,"searchDepth":40,"depth":40,"links":1589},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1592,1594,1597],{"question":1188,"answer":1593},"No. Australia does not currently levy a general net wealth tax.",{"question":1595,"answer":1596},"Are property owners tax-free then?","No. Stamp duty, land tax, council rates, rental income tax and CGT can all apply depending on the facts.",{"question":1598,"answer":1599},"Is Australia attractive for asset holding?","It can be for people who want no annual net wealth tax and no estate tax, but high personal income tax and state property costs still need modelling.",[1601,1602,1603],"Australia has no federal annual tax on an individual’s worldwide net wealth. Shares, cash, crypto and private company interests are not subject to a general wealth tax simply because you own them.","Property ownership still creates holding and transaction costs. States and territories levy land tax regimes and stamp duty, and local councils charge rates. Those charges can be material in Sydney, Melbourne and other high-value markets.","The absence of wealth tax is one reason Australia often appears on “no wealth tax” comparison lists, but it should not be confused with a low overall tax system.",{},"Australia wealth tax guide. See the current 0% net wealth tax position and why land tax, stamp duty and CGT still matter for asset owners.","Australia wealth tax: 2026 status and property taxes",[1608,1609,1610,1611,1612,1613,1614],{"title":159,"slug":252,"icon":253},{"title":258,"slug":259,"icon":260},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Fwealth-tax",[],[],{"title":1581,"description":1587},"country\u002Faustralia\u002Fwealth-tax",[1621,1623,1626,1630],{"label":191,"value":300,"note":1622},"No general net wealth tax",{"label":1624,"value":300,"note":1625},"Net worth tax","No annual federal asset levy",{"label":1627,"value":1628,"note":1629},"Land tax","State-based","Can apply to property holdings",{"label":1631,"value":1628,"note":1632},"Stamp duty","On many property purchases",[],[],[1636,1638,1640],{"label":930,"value":300,"badge":1637},"Zero",{"label":1639,"value":300},"Annual federal asset tax",{"label":1641,"value":1642},"Land tax \u002F stamp duty","State rules apply",[],[1645,1646,1647],"No wealth tax does not mean no tax on assets. Income, CGT, land tax and stamp duty still apply.","Foreign-owner surcharges on stamp duty or land tax can significantly raise the cost of Australian residential property.","Superannuation has its own contribution and earnings tax rules, separate from any wealth-tax debate.","KWhaUZ1Z66EKSiUXM9KiptTydnS9flpYFwz06SKQrF8",{"id":1650,"title":1651,"bestFor":1652,"body":1654,"country":44,"countryFacts":1661,"countrySlug":45,"description":1658,"excerpt":46,"extension":47,"faqs":1662,"flag":68,"heroImage":46,"howItWorks":1671,"lastUpdated":1197,"meta":1675,"metaDescription":1676,"metaTitle":1677,"navigation":74,"otherTaxes":1678,"pageType":373,"path":1686,"relatedFormations":1687,"relatedGuides":1688,"seo":1689,"stem":1690,"summaryCards":1691,"taxBracketSections":1705,"taxBrackets":1706,"taxRates":1707,"taxSlug":259,"taxType":258,"visas":1717,"watchOut":1718,"__hash__":1723},"taxes\u002Fcountry\u002Faustralia\u002Finheritance-tax.md","Inheritance tax in Australia",[1033,117,116,1653,1503],"Business owners",{"type":17,"value":1655,"toc":1659},[1656],[20,1657,1658],{},"Australia’s succession headline is genuinely simple: no federal inheritance or estate tax. The detail still matters around superannuation, cost bases and any foreign estate exposure.",{"title":39,"searchDepth":40,"depth":40,"links":1660},[],{"region":1180,"currency":1181,"taxTreaties":1182,"euBlacklist":230,"fatfStatus":231},[1663,1665,1668],{"question":1191,"answer":1664},"No. Australia does not currently impose a federal inheritance tax or estate duty.",{"question":1666,"answer":1667},"Are inheritances completely tax-free in Australia?","Not always. Superannuation death benefits and later capital gains tax on inherited assets can still create tax.",{"question":1669,"answer":1670},"Does Australia tax gifts?","There is no general gift tax, but some transfers can still have CGT, stamp duty or social-security consequences.",[1672,1673,1674],"Australia abolished death duties decades ago. There is currently no federal inheritance tax or estate tax on the simple transfer of assets at death.","That does not make succession tax-free in every sense. Superannuation death benefits paid to non-tax dependants can be taxed. Beneficiaries may also inherit cost bases that create CGT when they later sell the asset.","Discretionary trusts and estate planning structures are under ongoing policy attention, so families using trusts should keep current with integrity measures even though no classic inheritance tax exists.",{},"Australia inheritance tax guide. See why there is no federal estate tax, and how super death benefits and CGT can still affect succession planning.","Australia inheritance tax: no estate tax and 2026 caveats",[1679,1680,1681,1682,1683,1684,1685],{"title":159,"slug":252,"icon":253},{"title":191,"slug":255,"icon":256},{"title":98,"slug":262,"icon":263},{"title":95,"slug":265,"icon":266},{"title":268,"slug":269,"icon":270},{"title":272,"slug":273,"icon":274},{"title":276,"slug":277,"icon":278},"\u002Fcountry\u002Faustralia\u002Finheritance-tax",[],[],{"title":1651,"description":1658},"country\u002Faustralia\u002Finheritance-tax",[1692,1694,1697,1701],{"label":258,"value":300,"note":1693},"No federal estate or death duty",{"label":1013,"value":1695,"note":1696},"Generally 0%","No general gift tax",{"label":1698,"value":1699,"note":1700},"Super death benefits","Can be taxed","Especially to non-dependants",{"label":1702,"value":1703,"note":1704},"Inherited assets","CGT later","Disposal by beneficiary can crystallise gains",[],[],[1708,1710,1712,1714],{"label":1709,"value":300,"badge":933},"Estate \u002F inheritance tax",{"label":1711,"value":300},"General gift tax",{"label":1698,"value":1713},"Can apply",{"label":1715,"value":1716},"Later CGT on inherited assets","Possible",[],[1719,1720,1721,1722],"“No inheritance tax” is true at the federal estate-tax level, but super and CGT can still create real tax around death.","Cross-border estates can still face foreign inheritance taxes even when Australia does not charge one.","Trust and estate administration costs, stamp duty on some transmissions and state rules can still matter.","Policy debates about inheritance tax resurface periodically; current law remains no general death duty.","4TEtMXZZtyqUmlB4gJ5K4hi36WlXU764Uvb-fCMicF0",1788594214465]