Dividend Tax Calculator Australia 2025 | Franking Credits | IntuitiveCalc

Dividend Tax Calculator

Calculate the tax impact of dividend income including franking credits and potential refunds.

Calculate Your Dividend Tax

Understanding Franking Credits

When Australian companies pay tax on their profits at 30%, they can pass on "franking credits" to shareholders. These credits represent tax already paid by the company.

Fully Franked

Company paid 30% tax on entire profit. You receive full franking credits.

Partially Franked

Company paid tax on some profit only. You receive partial franking credits.

Unfranked

No company tax paid. No franking credits. You pay full tax at your rate.

Franking Credits by Tax Bracket

Tax Bracket Rate Impact on Fully Franked Dividends
$0 - $18,200 0% Full refund of franking credits
$18,201 - $45,000 19% Partial refund likely
$45,001 - $135,000 32.5% Credits offset tax
$135,001 - $190,000 37% Credits offset tax
$190,001+ 45% Top-up tax required

Note: Company tax rate is 30% for large companies, 25% for base rate entities. Most listed companies use 30%.

Example: $1,000 Fully Franked Dividend

Your Tax Rate Tax Owed Franking Credit Net Result
0% (Under $18,200) $0 $428.57 +$428.57 refund
19% $271.43 $428.57 +$157.14 refund
32.5% $464.29 $428.57 -$35.71 top-up
45% $642.86 $428.57 -$214.29 top-up