Ireland vs Malaysia

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

24

Nine months after the end of the tax accounting period.

Within seven months after the end of the accounting period.

Nine months after the end of the tax accounting period.

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

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

Prepaid taxes are to be paid in 12 monthly installments.

25/20/20

0/0/0

25/20/20

0/0 - 15/10

23

10/8

33%

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%).

12.36

13.21