Although the average Australian share market dividend yield of 4% is attractive, you don't have to settle for that.

Not when there are ASX dividend shares out there offering much greater yields.

But which shares? Listed below are two that analysts at Goldman Sachs rate as buys and are tipping to provide above-average yields in the near term. They are as follows:

GQG Partners Inc (ASX: GQG)

The first ASX dividend share that could be a buy for income investors is GQG Partners.

It is a global investment boutique focused on managing active equity portfolios. At the last count, it had US$153 billion of funds under management (FUM).

Earlier this month, Goldman Sachs revealed that it thinks the company's shares are being undervalued by the market. Especially given the limited impact it has felt from its investments in the Adani Group. They said:

We are Buy rated on GQG because: 1) Net flow trajectory has been very strong but has slowed 2) Strong performance has resulted in performance fees becoming increasingly more material 3) Medium and long term relative performance strong 4) Attractive valuation vs. peers in context of very strong earnings growth. 5) Impacts from Adani entity investments appear manageable.

In respect to those all-important dividends, Goldman expects dividends per share of 14 US cents (22.1 Australian cents) in FY 2025 and then 15 US cents (23.7 Australian cents) in FY 2026. Based on its current share price of $2.05, this would mean dividend yields of 10.8% and 11.5%, respectively.

Goldman also sees plenty of upside for its shares. It has a buy rating and $3.00 price target on them.

IPH Ltd (ASX: IPH)

Another ASX dividend share that Goldman Sachs is positive on is IPH.

It is a leading intellectual property (IP) services company that operates across the globe through a variety of businesses. This includes leading IP firms AJ Park, Griffith Hack, Pizzeys, ROBIC, Smart & Biggar, and Spruson & Ferguson, as well as IP business Applied Marks, which is an online automated trade mark application platform.

Commenting on the company, the broker said:

In our view, IPH is well-placed to deliver consistent and defensive earnings with modest overall organic growth. We expect Asia to be the fastest growing region for IPH, as the company leverages its strong market share in Singapore to grow in other Asian markets. We expect relatively stable earnings in the A/NZ business and see market share stabilising at c.30-35%.

We expect the next factor to watch for will be further consolidation of the Canadian market and/or an acquisition in a new secondary market (e.g. South Africa, South America, or Eastern Europe). Trading on a material NTM P/E discount to its historical average multiple, and with defensive earnings, strong cash flow and M&A optionality, we believe risk-reward is skewed to the upside; hence, we are Buy rated.

As for income, Goldman is forecasting fully franked dividends of 36 cents per share in FY 2025 and then 39 cents per share in FY 2026. Based on the current IPH share price of $4.96, this will mean dividend yields of 7.25% and 7.9%, respectively.

The broker currently has a buy rating and $7.50 price target on its shares.