Corporate Tax Comparison

Cyprus vs Malaysia

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

Published — Cyprus: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Cyprus: 9/27/2026 · Malaysia: 9/30/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Cyprus: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Cyprus: 9/27/2026 · Malaysia: 9/30/2026

Corporate Income Tax (CIT)

Cyprus

Malaysia

General CIT Rate:

CIT Return Due Date:

From tax year 2026: 31 January of the second year after the tax year.

CIT Return Due Date:

Within seven months after the end of the accounting period.

CIT Payment Due Date:

From tax year 2026, the balance is due by 31 January of the second year after the tax year.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Cyprus

Malaysia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

0/0/10

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

0/0 - 15/10

Value-Added Tax (VAT)

Cyprus

Malaysia

General VAT Rate:

10/8

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Malaysia

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)

Cyprus

Malaysia

Composite Effective Average Tax Rate:

11.4%

Composite Effective Marginal Tax Rate:

5.92%

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