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Options for Australia Nationals

Australian nationals enjoy one of the world's most powerful passports and a comparatively clean exit from Australia's tax system upon genuine departure, though superannuation rules and CGT on departure require careful management. The country's strong treaty network and long-established dual citizenship recognition make it well-suited as a base passport in a two-passport strategy.

Your Passport

Passport Rank

#8

Visa-Free

187

destinations

Dual Citizenship

allowed

Taxation Basis

residence based

Key Considerations for Australia Nationals

  • 01Australia has permitted dual citizenship since 2002, making it straightforward for Australian nationals to acquire a second passport without renouncing.
  • 02Capital gains tax (CGT) applies on a deemed disposal basis for certain assets when a taxpayer ceases to be an Australian tax resident.
  • 03Superannuation fund access is generally restricted until preservation age and meeting a condition of release; emigrating does not automatically unlock super.
  • 04Australia has no equivalent to the US FEIE; foreign employment income is generally included in Australian assessable income if resident status is maintained.
  • 05Australia's extensive tax treaty network reduces double taxation risk in most popular expat destinations, including the UK, US, Germany, Singapore, and Japan.
  • 06The ATO's domicile and resides tests mean Australian tax residency can inadvertently persist for years after physical departure if strong ties remain.

Visa Programs Available to You

68 programs
View all 68visa programs →

Ancestry / Descent Options

Based on common ancestry patterns for Australia nationals.

Banking That Accepts Your Passport

10 options

Company Formation Jurisdictions

12 jurisdictions

UK Private Limited Company (Ltd)

Setup: $50

25% (19% for profits under GBP 50,000; marginal relief between GBP 50,000–250,000)

Banking: moderate

US Delaware LLC

Setup: $200

0% at state level (no Delaware state income tax on out-of-state activity); federal tax depends on election (pass-through by default or C-Corp election)

Banking: moderate

US Wyoming LLC

Setup: $100

0% at state level (no Wyoming state income tax); federal tax depends on entity election

Banking: moderate

Estonia OÜ (Private Limited Company)

Setup: $265

0% on retained earnings; 20% on distributed profits (unique deferred distribution tax model)

Banking: difficult

Dubai DMCC Free Zone Company

Setup: $8,500

9% UAE Corporate Tax (effective June 2023) on taxable profits over AED 375,000; 0% for Qualifying Free Zone Persons meeting substance requirements

Banking: moderate

Dubai IFZA Free Zone Company

Setup: $5,500

9% UAE Corporate Tax on profits over AED 375,000; 0% for Qualifying Free Zone Persons on qualifying income

Banking: moderate

Singapore Private Limited Company (Pte Ltd)

Setup: $400

17% headline rate; effective rate often 8–10% due to startup tax exemptions (75% exemption on first SGD 100,000 for first 3 years)

Banking: moderate

Hong Kong Private Limited Company

Setup: $500

16.5% standard; 8.25% on first HKD 2 million of assessable profits (two-tiered regime)

Banking: difficult

BVI Business Company (BC)

Setup: $2,000

0% (no corporate income tax, capital gains tax, or withholding tax)

Banking: difficult

Cayman Islands LLC

Setup: $3,500

0% (no corporate tax, income tax, capital gains tax, or withholding tax; 20-year tax exemption certificate available)

Banking: difficult

Portugal Lda (Sociedade por Quotas)

Setup: $1,200

21% standard IRC; 17% on first EUR 25,000 for SMEs; municipal surcharge up to 1.5%; RFAI and other incentives available

Banking: moderate

Georgia Individual Entrepreneur (IE) with Virtual Zone

Setup: $50

1% on turnover up to GEL 500,000/year (Small Business Status); 0% on IT/software exports for Virtual Zone Person status; standard rate 15% corporate + 5% dividend withholding

Banking: easy

Citizenship by Investment

10 programs

Popular Destinations for Australia Nationals