The report ranks Australia's' states and territories based on planning systems, payroll taxes, property taxes and charges, retail trading hours, workers’ compensation premiums, duties on insurance and licences and requirements to do business. These areas are assessed over the 12 months up until mid-2025. It identifies good regulatory and tax practices across Australia, to highlight what is working well and encourage states and territories to learn from each other.

By combining the ‘cost and regulation ranking’ together with the ‘planning ranking’ the report identifies the best jurisdictions in the nation in which to do business.

Key findings

• South Australia continued to set the national benchmark for having the most competitive payroll tax settings, planning system and licensing requirements compared to any other state or territory.
• Victoria was the least competitive jurisdiction in which to do business and has the most room for improvement.
• Australian Capital Territory and the Northern Territory had the least restrictive trading hours.
• Compared with 2024, the Northern Territory moved up to third place in the rankings.