Structure

Sole trader or company — which is actually cheaper for me?

There is no universal answer, and anyone who gives you one without seeing your numbers is guessing. A sole trader is cheaper to run and simpler to lodge; a company adds cost and compliance but can cap your tax rate and separate your personal risk. The crossover depends on your profit, how much you draw, and the risk you carry — not on a rule of thumb.

What it depends on

  • Your expected profit and how much of it you actually need to live on.
  • The personal liability and risk in what you do.
  • Whether other people will own part of the business, now or later.
  • State duty and ongoing ASIC and compliance costs of running a company.

Where judgement stays human: Modelling the tax is arithmetic; choosing the structure is judgement about risk, growth and how you want to be paid. That trade-off is exactly what a CPA is signing off on.

How this is actually worked

A sole trader is taxed at your personal marginal rates, with business income and personal income in one return. A company is a separate entity taxed at the company rate, but money only reaches you as wages, dividends or a loan — each with its own tax treatment. So the “cheaper” structure is really a question about total tax across you and the entity, plus the running cost of the structure.

The non-tax reasons often matter more: limited liability, bringing in a co-owner, or presenting to clients and lenders. A structure chosen only to save tax this year can be the wrong one the moment you take on risk or a partner.

What the answer depends on

  • Your expected profit and how much of it you actually need to live on.
  • The personal liability and risk in what you do.
  • Whether other people will own part of the business, now or later.
  • State duty and ongoing ASIC and compliance costs of running a company.

Where the judgement stays human

Modelling the tax is arithmetic; choosing the structure is judgement about risk, growth and how you want to be paid. That trade-off is exactly what a CPA is signing off on.

Local Knowledge · general information current as at 1 September 2026. This is general information only, not personal financial, tax or legal advice.