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Australia

#8 overall · Score 78.9 / 100 · down one place from 2025

Overall

#8

78.9 / 100

down one place from 2025

Corporate

#29

56.3 / 100

unchanged from 2025

Individual

#14

68.9 / 100

unchanged from 2025

Consumption

#9

82.9 / 100

unchanged from 2025

Property

#3

78.3 / 100

unchanged from 2025

Cross-border

#23

65.5 / 100

unchanged from 2025

Strengths

  • Property taxes in Australia are assessed on the value of the land rather than real estate or other improvements to land.
  • Australia's corporate and individual taxes have an integrated treatment of dividends, alleviating the burden of double taxation on distributed earnings and outbound dividends.
  • Australia ranks well on consumption taxes due to its low goods and services tax (GST) rate of 10 percent, even though it applies to a relatively narrow base.

Weaknesses

  • Australia's treaty network consists of just 48 countries, when the average among OECD countries is 75.
  • The corporate tax rate in Australia is 30 percent, above the OECD average (24.2 percent).
  • Corporations are limited in their ability to write off investments.

Component Scores

Australia category scores out of 100Corporate Taxes: score 56.3, rank 29. Individual Taxes: score 68.9, rank 14. Consumption Taxes: score 82.9, rank 9. Property Taxes: score 78.3, rank 3. Cross-Border Tax Rules: score 65.5, rank 23255075100Corporate Taxes: 56.3 (rank 29)Individual Taxes: 68.9 (rank 14)Consumption Taxes: 82.9 (rank 9)Property Taxes: 78.3 (rank 3)Cross-Border Tax Rules: 65.5 (rank 23)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #29 56.3 unchanged from 2025
Individual Taxes #14 68.9 unchanged from 2025
Consumption Taxes #9 82.9 unchanged from 2025
Property Taxes #3 78.3 unchanged from 2025
Cross-Border Tax Rules #23 65.5 unchanged from 2025

Ranking Changes, 2014–2026

Australia's best overall rank was 6th and its worst was 10th. It ranks 8th in 2026.

Overall rank by year for AustraliaAustralia: 2014 rank 7, 2015 rank 7, 2016 rank 7, 2017 rank 8, 2018 rank 8, 2019 rank 6, 2020 rank 7, 2021 rank 8, 2022 rank 6, 2023 rank 10, 2024 rank 8, 2025 rank 7, 2026 rank 82014201520162017201820192020202120222023202420252026Australia 2014: rank 7Australia 2015: rank 7Australia 2016: rank 7Australia 2017: rank 8Australia 2018: rank 8Australia 2019: rank 6Australia 2020: rank 7Australia 2021: rank 8Australia 2022: rank 6Australia 2023: rank 10Australia 2024: rank 8Australia 2025: rank 7Australia 2026: rank 8#7#8

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Australia is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Across the OECD

Australia ranks 8th of 38 OECD countries on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.