Franking credit calculator

A franked dividend arrives with tax already paid on it. Depending on your rate, that means a refund at tax time or a top-up bill.

Enter the cash dividend and how franked it is.

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What this dividend does at tax time

Extra tax to pay
$114
$4,000 in hand
Franking credit attached
$1,714
Grossed-up income
$5,714
Tax on the dividend
$1,829

The same dividend at every marginal rate

Under $18,200 (0%)
$1,714
Refunded
$18,201 to $45,000 (17%)
$743
Refunded
$45,001 to $135,000 (32%)
$114
Payable
$135,001 to $190,000 (39%)
$514
Payable
Over $190,000 (47%)
$971
Payable

Try a scenario

How this is calculated

The gross-up and credit method the ATO uses, applied to a single dividend.

Franking credit
Cash dividend x (company rate / (1 - company rate)) x franking percentage.
Company tax rate
30% for most listed companies, or 25% for base rate entities with turnover under $50 million. The dividend statement tells you which applies.
The 45-day rule
Not applied. You generally must hold the shares at risk for 45 days to claim the credits, unless your total credits for the year are under $5,000.
One dividend at a time
The calculation treats this dividend in isolation at the rate you select. It does not add it to your other income to test for a bracket change.

This calculator is for general information only and is not tax or financial advice. It does not apply the 45-day holding rule, the small shareholder exemption, or franking rules for trusts, companies and super funds.

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