Corporate Tax Comparison

Belgium vs Malaysia

Compare Belgium and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Belgium: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Malaysia: 9/30/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Malaysia: 9/30/2026

Corporate Income Tax (CIT)

Belgium

Malaysia

General CIT Rate:

CIT Return Due Date:

The tax return must be filed by 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year; in other cases, by the last day of the seventh month after the end of the financial year. The deadline can be extended for serious reasons or force majeure.

CIT Return Due Date:

Within seven months after the end of the accounting period.

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Payment Due Date:

The last day of the seven-month period following the end of the accounting period.

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Belgium

Malaysia

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0 - 15/10

Value-Added Tax (VAT)

Belgium

Malaysia

General VAT Rate:

10/8

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

Malaysia

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

General Capital Gain Tax Rate:

Since 1 March 2024 a company pays capital gains tax on disposals of unlisted shares of Malaysian companies (10% of the net gain, or 2% of the gross disposal price for shares acquired before 1 January 2024), on section 15C shares and on foreign capital assets received in Malaysia. Gains on real property in Malaysia are subject to RPGT (up to 30%).

Effective Tax Rate (ETR)

Belgium

Malaysia

Composite Effective Average Tax Rate:

25%

Composite Effective Marginal Tax Rate:

18%-19%

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