Australia public holidays 2026, GST rate and tax data
Australia: GST rate 10% since 1 Jul 2000; 8 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 30%; minimum wage 26.44 AUD/hour; policy interest rate 4.6%; inflation rate (CPI) 4%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency AUD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "AU", "series": "vat", "value": 10, "unit": "percent", "effective_from": "2000-07-01", "last_confirmed": "2026-09-11", "source": { "name": "A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 9-70 (amo…", "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"au","amount":1000}.
Australia public holidays 2026
8 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Fair Work Act 2009 (Cth) s.115 (public holidays) read with each State/Territory public… · last verified 30 Jul 2026
Fixed by law 7 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 26 Jan 2026 Mon | Australia Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 25 Apr 2026 Sat | Anzac Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 28 Dec 2026 Mon | Boxing Day additional/substitute day | Substitute | Fair Work Act 2009 (Cth) s.115 (public… |
2027 dates already held (9)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 26 Jan 2027 Tue | Australia Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 25 Apr 2027 Sun | Anzac Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 25 Dec 2027 Sat | Christmas Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 26 Dec 2027 Sun | Boxing Day | Fixed by law | Fair Work Act 2009 (Cth) s.115 (public… |
| 27 Dec 2027 Mon | Christmas Day additional/substitute day | Substitute | Fair Work Act 2009 (Cth) s.115 (public… |
| 28 Dec 2027 Tue | Boxing Day additional/substitute day | Substitute | Fair Work Act 2009 (Cth) s.115 (public… |
8 regional calendars add days on top of this national list — see them by region.
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Australia value
Rate schedules and breakdowns
Withholding tax rates
0–30% across 4 withholding taxes — no single rate · in force from — · Official source: Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974, s 7 -… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends-franked | Dividend withholding tax - fully franked dividends | 0 | the franked part of dividends paid to foreign residents (profits that have already borne Australian company tax) | ITAA 1936 s 128B(3)(ga) excludes the… |
| A dividend can be partly franked: withholding applies only to the unfranked portion. Conduit foreign income declared as such is also excluded. | ||||
| dividends-unfranked | Dividend withholding tax - unfranked dividends | 30 | the unfranked part of dividends paid by Australian resident companies to foreign residents | Income Tax (Dividends, Interest and… |
| Final tax on the gross unfranked amount. Treaties commonly reduce this to 15% or lower; we serve only the domestic statutory rate. | ||||
| interest | Interest withholding tax | 10 | interest paid to foreign residents (ITAA 1936 s 128B(5)) | Income Tax (Dividends, Interest and… |
| Final tax on the gross interest. Domestic exemptions exist, notably s 128F ITAA 1936 for interest on certain publicly offered debentures and syndicated loans. | ||||
| royalties | Royalty withholding tax | 30 | royalties paid to foreign residents (ITAA 1936 s 128B(5A)) | Income Tax (Dividends, Interest and… |
| Final tax on the gross royalty. Treaties commonly reduce this to 10-15%; the 30% domestic rate applies to residents of non-treaty countries. | ||||
Personal Income Tax Rates (residents)
0–45% across 5 bands · in force from 2026-07-01 · Official source: Income Tax Rates Act 1986 (Cth), Schedule 7 Part I (resident taxpayers), table… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 18200 | 0 |
| 18201 | 45000 | 15 |
| 45001 | 135000 | 30 |
| 135001 | 190000 | 37 |
| 190001 | — | 45 |
Statutory social-insurance contributions
0–12% across 4 contribution branches · in force from 2026-07-01 · Official source: Superannuation Guarantee (Administration) Act 1992 (Cth), Compilation No. 78… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| superannuation_guarantee | Superannuation Guarantee (SG) | 12 | 0 | 12 | percent | Qualifying earnings (QE) as defined in SGAA 1992 s 10A(1): ordinary time earnings, plus all commissions, directors' fees, payments under s 12(3) labour contracts, parliamentary remuneration, and the amount of any salary-sacrifice reduction. Overtime is outside ordinary time earnings and so outside QE. NOTE: from 1 July 2026 the base is 'qualifying earnings', NOT 'ordinary time earnings' as it was for quarters ending on or before 30 June 2026 — a payroll engine that still maps to OTE will under-report salary-sacrificed amounts and commissions. | AUD |
| EMPLOYER-ONLY. There is no employee SG contribution and no employee payroll deduction — SG is paid by the employer into a complying superannuation fund on top of gross pay, it is not withheld from it. The ceiling is now ANNUAL and CUMULATIVE, not quarterly: under s 10A(6), once… | |||||||
| superannuation_guarantee_norfolk_island | Superannuation Guarantee — Norfolk Island transitional rate | 11 | 0 | 11 | percent | Qualifying earnings of an employee whose employment is on Norfolk Island (same base as the general SG). | AUD |
| A genuine sub-national rate difference inside a single national scheme, and easily missed because the rate is NOT in the SGAA itself — it lives in an uncommenced-style transitional provision of a 2015 amending Act. Norfolk Island has been on a phased catch-up from 1% (2016-17)… | |||||||
| state_payroll_tax | State and territory payroll tax | — | 0 | — | percent | Employer's taxable Australian wages (broadly: salary and wages, superannuation contributions, fringe benefits, most allowances, shares and options, and certain contractor payments), above a per-jurisdiction tax-free threshold. Grouped entities are aggregated and share a single threshold. | AUD |
| EMPLOYER-ONLY and NOT a payroll deduction — it never touches the employee's net pay, and it is a state tax rather than social insurance, but it is a real per-head employer cost and belongs in employer-cost modelling. Rates and thresholds are set independently by each of the 8… | |||||||
| workers_compensation | Workers' compensation insurance premium | — | 0 | — | percent | Employer's declared wages/remuneration for the policy period, per the relevant state or territory scheme's definition. | AUD |
| EMPLOYER-ONLY, included here so the branch is visibly present rather than silently missing — accident/injury cover is compulsory for essentially every employer in Australia, but it is delivered as insurance premium rather than as a payroll contribution and never appears as an… | |||||||
RBA exchange rates (F11.1)
4 reference rates held · in force from 2026-10-28 · Official source: Reserve Bank of Australia · last verified 28 Oct 2026
| currency | rate |
|---|---|
| EUR | 0.6325 |
| GBP | 0.5291 |
| JPY | 111.03 |
| CNY | 4.69 |
Tax filing deadlines
14 deadline rules · in force from — · Official source: 14 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| gst-return-quarterly | vat | return | GST return (BAS) — quarterly tax periods | quarterly | Entities whose tax period is a 'quarterly tax period' (a period of 3 months). | primary | 2026-10-28 | A New Tax System (Goods and Services… |
| s 31-8 table: quarter containing 1 September → 28 October; 1 December → 28 February; 1 March → 28 April; 1 June → 28 July. Encoded as the 28th of the month after the quarter with a December-quarter exception (28 February). The Commissioner may allow further time (s 31-8(1)(b))… | ||||||||
| gst-payment-quarterly | vat | payment | GST payment — quarterly tax periods | quarterly | Entities with an assessed net amount greater than zero for a 'quarterly tax period'. | primary | 2026-10-28 | A New Tax System (Goods and Services… |
| Same table as the quarterly return (s 33-3): 28 October, 28 February, 28 April, 28 July. Encoded as the 28th of the month after the quarter with a December-quarter exception. | ||||||||
| gst-return-monthly | vat | return | GST return (BAS) — monthly and other non-quarterly tax periods | monthly | Entities whose tax period is not a quarterly tax period (monthly tax periods). | primary | 2026-10-28 | A New Tax System (Goods and Services… |
| s 31-10(2): if the tax period ends during the first 7 days of a month, the return is due on the 21st of that same month (non-standard period ends; not modelled). ATO administrative practice of a 28 February due date for the December monthly BAS is not in s 31-10 and is not… | ||||||||
| gst-payment-monthly | vat | payment | GST payment — monthly and other non-quarterly tax periods | monthly | Entities with an assessed net amount greater than zero for a tax period other than a quarterly tax period. | primary | 2026-10-28 | A New Tax System (Goods and Services… |
| s 33-5(2): tax periods ending in the first 7 days of a month are payable on the 21st of that month (not modelled). | ||||||||
| payg-withholding-medium-monthly | paye | payment | PAYG withholding remittance — medium withholders (monthly) | monthly | Medium withholders (amounts withheld in a prior financial year exceeded $25,000 but not a large withholder) that are not deferred BAS payers. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| The statement notifying the amount is due on the same day as payment: s 16-150(1) requires notification 'on or before the day on which the amount is due to be paid' (unless reported under Division 389/STP). Large withholders (> $1 million withheld) pay on a… | ||||||||
| payg-withholding-medium-deferred-bas | paye | payment | PAYG withholding remittance — medium withholders who are deferred BAS payers | monthly | Medium withholders that are deferred BAS payers on the 21st day of the following month. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| s 16-75(2A): payable by the end of the 28th day of the next month, except amounts withheld in December, which are due the next 28 February. December and January withholdings therefore both fall due on 28 February. | ||||||||
| payg-withholding-small-quarterly | paye | payment | PAYG withholding remittance — small withholders (quarterly) | quarterly | Small withholders (neither large nor medium withholders) that are not deferred BAS payers. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| Quarters are calendar quarters. Notification (activity statement) due the same day as payment under s 16-150(1). | ||||||||
| payg-withholding-small-deferred-bas | paye | payment | PAYG withholding remittance — small withholders who are deferred BAS payers (quarterly) | quarterly | Small withholders that are deferred BAS payers on the 21st day of the month after the end of the quarter. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| Quarter ending 30 September → 28 October; 31 December → 28 February; 31 March → 28 April; 30 June → 28 July. Encoded as the 28th of the month after the quarter with a December-quarter exception. | ||||||||
| cit-return-30-june-balancer | cit | return | Company income tax return — standard 30 June income year (statutory date, 2026 year) | annual | Persons required to lodge a return for the 2026 year (including companies) without a substituted accounting period. | primary | 2026-10-28 | Taxation Laws (Requirement to Lodge a… |
| The lodgment instrument is re-made each year (2024, 2025 and 2026 instruments all set 31 October); this citation covers the 2026 year only and must be re-sourced for 2027. The Commissioner may defer lodgment (TAA Sch 1 s 388-55); the tax agent lodgment program (company returns… | ||||||||
| cit-return-substituted-accounting-period | cit | return | Company income tax return — substituted accounting period (full self-assessment taxpayers) | annual | Full self-assessment taxpayers (including companies) with a substituted accounting period, for the 2026 year. | primary | 2026-10-28 | Taxation Laws (Requirement to Lodge a… |
| Default year_end is 12-31 (a common substituted accounting period) rather than 06-30, because 30 June balancers are covered by cit-return-30-june-balancer (31 October); callers should pass their own year_end. Instrument is re-made annually. | ||||||||
| cit-payment-final | cit | payment | Company income tax payable — self-assessment entities | annual | Self-assessment entities (companies are self-assessment entities). | primary | 2026-10-28 | Income Tax Assessment Act 1997… |
| For a 30 June income year this is 1 December (the Act's own example). I did not re-verify the definition of 'self-assessment entity' in s 995-1 in this session; companies are generally within it. | ||||||||
| cit-instalment-quarterly | cit | provisional_payment | PAYG instalments — quarterly payers (not deferred BAS payers) | quarterly | Quarterly payers (instalment income or GDP-adjusted notional tax) that are not deferred BAS payers; instalment quarters follow the income year. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| Payers of 2 instalments annually on GDP-adjusted notional tax pay only the third and fourth quarters (s 45-50). Head companies of consolidated groups under Subdivision 45-Q stay on the 21st (s 45-715). Annual instalments (s 45-70) not modelled. | ||||||||
| cit-instalment-quarterly-deferred-bas | cit | provisional_payment | PAYG instalments — quarterly payers who are deferred BAS payers | quarterly | Quarterly payers that are deferred BAS payers on the 21st day of the month after the end of the instalment quarter. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| 28th of the month after the instalment quarter, except a quarter whose last month includes December, which is due the next 28 February (s 45-61(2)(d)). Encoded with a December period-end exception, which matches the statute for instalment quarters ending at month ends… | ||||||||
| cit-instalment-monthly | cit | provisional_payment | PAYG instalments — monthly payers (not deferred BAS payers) | monthly | Monthly payers that are not deferred BAS payers. | primary | 2026-10-28 | Taxation Administration Act 1953… |
| Deferred BAS payers: 28th of the next instalment month, or 28 February where the next month is January (s 45-67(2)) — not separately modelled. | ||||||||
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