A new proprietary company with share capital pays ASIC $636 to register (Form 201), plus $342 for its annual review, under the fee column "From 1 July 2026" in ASIC's Fees for commonly lodged documents (INFO 30), checked 2026-09-30. Reserving the name beforehand is a separate lodgement at $65 (Form 410). Registering without share capital costs $524.
Each of these is a separate charge, so what your company actually pays in year one depends on which lodgements it makes and whether the annual review fee is paid on time.
| What you lodge | ASIC fee from 1 July 2026 |
|---|---|
| Australian company having share capital — Form 201 | $636 |
| Australian company not having share capital — Form 201 | $524 |
| Reserve a company name — Form 410 | $65 |
| Annual review — proprietary company (except a special purpose company) | $342 |
| Late payment fee, up to one month late | $102 |
| Late payment fee, more than one month late | $428 |
Sources: ASIC Fees for commonly lodged documents (INFO 30) and ASIC Fee indexation, fee column "From 1 July 2026", both checked 2026-09-30.
Why do these ASIC fees move every July?
ASIC increases some of its fees each year from 1 July in line with the Consumer Price Index for the March quarter, according to ASIC's Fee indexation page (checked 2026-09-30). ASIC fees do not carry GST, so the figures above are what you pay. ASIC has not published the fees that will apply from 1 July 2027.
When does the annual review fee fall due?
For most companies, the annual review date is the anniversary of the date of registration or incorporation (ASIC, Fees for commonly lodged documents, checked 2026-09-30). A late payment fee applies if the $342 is not paid within 2 months after the review date. Under the indexation schedule, that late fee is $102 for up to one month late and $428 for more than one month late (ASIC, Fee indexation, fee column "From 1 July 2026", checked 2026-09-30).
To stay registered, a company needs to pay the annual review fee, keep the details on its annual statement correct, and pass the solvency resolution that goes with it.
Do you have to reserve the company name first?
Reserving a name is its own lodgement — Form 410, $65 — rather than something bundled into the registration fee. If the name matters to you and you want it held while the rest of the paperwork is assembled, that is the charge attached to it.
What has to be sorted before ASIC will register the company?
Three things come up before the registration itself (ASIC, Register a company, checked 2026-09-30):
- Choose a state or territory to be registered in.
- Provide two addresses: a registered office address and a principal place of business address.
- Have the director ID in place — directors must apply for a director ID before a company is registered.
Who needs a director ID, and when?
If you plan to become a director, you must apply for a director ID before you are appointed; if you are already a director and do not have one, you must apply now (Australian Business Registry Services, Who needs to apply and when, last updated 29 April 2025, checked 2026-09-30). It is free to apply (ABRS, About director ID, checked 2026-09-30).
You apply for your own director ID so your identity can be verified — no one else can do it for you — and you only ever need one. You do not need one if you are a company secretary but not a director, or if you run the business as a sole trader or partnership. The specific penalty amounts for failing to hold a director ID are not set out in the material used for this article.
Will the company pay 25% or 30% tax?
From the 2021–22 income year onwards, companies that are base rate entities must apply the 25% company tax rate; companies that do not qualify apply the full 30% rate (ATO, Changes to company tax rates, last updated 4 September 2026, checked 2026-09-30).
A company is a base rate entity for an income year if both tests are met:
- its aggregated turnover for that income year is less than the aggregated turnover threshold, which has been $50m from 2018–19; and
- 80% or less of its assessable income for that income year is base rate entity passive income.
Turnover from earlier years does not affect the test — it is worked out year by year. Base rate entity passive income includes corporate distributions and the franking credits on them, royalties and rent, interest income (some exceptions apply), gains on qualifying securities, and net capital gains.
One caveat on sourcing: the ATO's separate company tax rates table only lists years up to 2025–26, so the 25% rate and the $50m threshold above come from the "2021–22 and future years" section of Changes to company tax rates.
FAQ
How much does it cost to register a proprietary company with share capital from 1 July 2026?
$636 for Form 201, on ASIC's fee schedule marked "From 1 July 2026" (checked 2026-09-30). The same form for an Australian company not having share capital is $524.
Is the annual review fee included in the registration fee?
No. A proprietary company's annual review fee is a separate $342, due around the anniversary of the company's registration date, with a late payment fee of $102 or $428 if it is not paid within 2 months after the review date.
When do I need to apply for a director ID?
Before you are appointed as a director, and before the company is registered. Applying is free, and you have to make the application yourself because it verifies your identity.
Is a new company automatically a base rate entity?
No. The test is applied each income year: aggregated turnover below the threshold ($50m from 2018–19) and no more than 80% of assessable income being base rate entity passive income. Failing either test means the 30% rate applies.
Do ASIC fees include GST?
No. ASIC states that GST does not apply to ASIC fees.