Australia – Canada
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Australia) | Statutory (Canada) |
|---|---|---|---|
| Dividends | — | 30% | 25% |
| Interest | — | 10% | 25% |
| Royalties | — | 30% | 25% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Australia | Canada |
|---|---|---|
| Corporate income tax | 25% | 15% |
| WHT -- dividends | 30% | 25% |
| WHT -- interest | 10% | 25% |
| WHT -- royalties | 30% | 25% |
| VAT / GST | 10% | 5% |
| Personal income (top) | 45% | 53.53% |
| Capital gains | 22.5% | 26.77% |
| Pillar 2 status | implemented | implemented |
Source: Australian Treasury (as of 2026-05-30)