Australia
25–30%
Impôt sur les sociétés
1–2 business days
Délai de création
None (no minimum)
Capital minimum
100% (subject to FIRB review for sensitive sectors)
Propriété étrangère
#14
Facilité des affaires
Australia offers a fast, well-regulated company formation environment backed by one of the world's most stable economies. A Pty Ltd (Proprietary Limited Company) is the standard vehicle — registered via ASIC in 1–2 days for AUD 559. The 25% corporate tax rate applies to companies with less than AUD 50 million aggregated turnover (base rate entity), otherwise 30%. The main constraint for non-residents: at least one director must be an Australian resident (citizen, PR, or temporary visa holder). The franking credit system makes dividend distributions tax-efficient for Australian shareholders. For non-residents, banking is straightforward and ASIC compliance is well-documented in English.
- Founders targeting the Australian consumer market or building an Asia-Pacific regional presence
- Companies eligible for the R&D Tax Incentive — particularly tech and biotech startups with qualifying R&D expenditure
- Remote workers and founders who have relocated to Australia and need a local entity
- Businesses wanting a stable, common-law, English-speaking jurisdiction with strong IP protection
- Holding companies seeking access to Australia's double tax treaty network across Asia-Pacific
You need an Australian-resident director. This is non-negotiable for ASIC registration. Nominee director services exist but add annual cost (typically AUD 3,000–6,000/year). Additionally, the franking credit system is valuable for Australian-resident shareholders but provides no benefit to non-resident shareholders receiving dividends — non-residents face a 30% dividend withholding tax (reduced under applicable tax treaties).
En un coup d'œil
Structures juridiques disponibles
Proprietary Limited Company (Pty Ltd)
Proprietary Limited Company (Pty Ltd)
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Branch Office (Registered Foreign Company) (Branch)
Registered Foreign Company
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Aperçu des coûts
Aperçu fiscal
Réalité bancaire
Calendrier: 1–3 weeks
Australia has four major banks — Commonwealth Bank (CBA), Westpac, ANZ, and NAB — all of which offer business banking for Pty Ltd companies. Account opening is relatively straightforward for companies with at least one Australian-resident director. Most banks allow online applications but may require an in-person branch visit for identity verification. Non-residents can open accounts remotely through some neobanks (e.g., Airwallex, Wise Business) but traditional banks generally require local presence. KYC requirements include proof of identity for all directors and beneficial owners, company registration documents, and a description of business activities.
Visas et immigration
Australia offers the Business Innovation and Investment (subclass 188/888) visa program for entrepreneurs and investors. The Business Innovation stream requires a minimum turnover of AUD 750,000 and an invitation through the points-based SkillSelect system. The Significant Investor stream requires an AUD 5 million complying investment. The Global Talent visa (subclass 858) targets highly skilled professionals in designated sectors including tech, fintech, and digital. Australia does not have a dedicated digital nomad visa, though the Working Holiday visa (subclass 417/462) allows some nationalities to work temporarily. Standard business visitor visas (subclass 600) allow visits of up to 3 months.
Erreurs courantes
Incorporating without an Australian-resident director
Fix: At least one director must ordinarily reside in Australia. If no founder qualifies, engage a nominee director service through a licensed corporate services provider — but structure the nominee agreement carefully to limit their authority to statutory obligations only.
Ignoring the GST registration threshold
Fix: GST registration is mandatory once annual turnover exceeds AUD 75,000 (AUD 150,000 for non-profit). Register proactively via the ATO Business Portal. Late registration can result in backdated GST liabilities and penalties.
Assuming the 25% base rate applies automatically
Fix: The 25% base rate entity rate requires aggregated turnover below AUD 50 million and no more than 80% of assessable income being base rate entity passive income. Companies that fail either test are taxed at 30%. Verify your eligibility with a tax advisor each year.
Overlooking superannuation obligations when hiring employees
Fix: Australian employers must pay the superannuation guarantee (currently 11.5%, rising to 12% from 1 July 2025) on top of ordinary time earnings for eligible employees. Non-compliance triggers the super guarantee charge, which includes penalties and interest. Set up compliant payroll from day one.
Questions fréquentes
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.