Corporate Tax Comparison

Brazil vs Malaysia

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

Published — Brazil: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Malaysia: 9/30/2026

Base Country/Region

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Compare Corporate Tax

Brazil

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Brazil: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Brazil: 10/07/2026 · Malaysia: 9/30/2026

Corporate Income Tax (CIT)

Brazil

Malaysia

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Within seven months after the end of the accounting period.

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Brazil

Malaysia

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 10 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

10 / 15 / 15

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

0/0 - 15/10

Value-Added Tax (VAT)

Brazil

Malaysia

General VAT Rate:

17% - 20% (ICMS)

General VAT Rate:

10/8

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Malaysia

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

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)

Brazil

Malaysia

Composite Effective Average Tax Rate:

32%

Composite Effective Marginal Tax Rate:

15%

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