Business Calculators

Australian Business Calculators — 2025–26

Running a business in Australia involves a range of tax obligations — GST, payroll tax, FBT, and company tax — each with its own rules and thresholds. AusCalcs business calculators are built for Australian small business owners, sole traders, and accountants who need fast, accurate estimates using current 2025–26 rates.

GST and BAS

Goods and Services Tax (GST) is a 10% tax on most goods and services sold in Australia. Businesses registered for GST must lodge a Business Activity Statement (BAS) — either monthly or quarterly — reporting GST collected from sales and claiming GST credits on purchases. The GST Calculator instantly adds or removes 10% from any amount, while the BAS Calculator helps you estimate your net GST position before lodgement.

Payroll Tax

Payroll tax is a state-based tax on wages paid by employers. Each state and territory has its own threshold and rate — ranging from 4.75% in Queensland to 6.85% in New South Wales for larger employers. The Payroll Tax Calculator shows your liability across all states with a side-by-side comparison, useful for businesses operating nationally or planning to hire in a new state.

Business Structure: Sole Trader vs Company

Choosing the right business structure has significant tax implications. As a sole trader, your business income is taxed at your personal marginal rate — up to 47% (including Medicare levy) for high earners. Operating through a company capped at 25% (base rate entity) can mean substantial savings, though dividend franking and the cost of operating a company must be factored in. The Sole Trader vs Company Calculator shows the after-tax difference at your income level.

FBT and Benefits

Fringe Benefits Tax applies when employers provide non-cash benefits to employees — such as cars, laptops, entertainment, or car parking. FBT is charged at 47% on the grossed-up taxable value of the benefit. The FBT Calculator estimates your liability for a given benefit value and type.

Instant Asset Write-Off

The instant asset write-off allows eligible small businesses to deduct the full cost of assets under the threshold (currently $20,000 for 2024–25) in the year of purchase rather than depreciating them over time. The Instant Asset Write-Off Calculator shows the first-year tax saving and effective after-tax cost of an asset purchase.

Payroll Tax by State — 2025–26