Oceania Business Tax Rates (2026)
Australia, New Zealand and the Pacific.
Countries covered
3
Average corporate rate
27.7%
Lowest / highest
25% / 30%
Fiji / Australia
| Country | Corporate tax | Top income tax | VAT / GST | Capital gains |
|---|---|---|---|---|
 Australia | 30% | 45% | 10% | 22.5% |
 Fiji | 25% | 39% | 12.5% | 10% |
 New Zealand | 28% | 39% | 15% | 0% |