Corporate Tax Comparison

Liechtenstein vs Malaysia

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

Published — Liechtenstein: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Malaysia: 9/30/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Liechtenstein

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Liechtenstein: 2/14/2024 · Malaysia: 2/14/2024 · Time of Update — Liechtenstein: 4/05/2026 · Malaysia: 9/30/2026

Corporate Income Tax (CIT)

Liechtenstein

Malaysia

General CIT Rate:

12.5

General CIT Rate:

CIT Return Due Date:

July 1st (may be postponed)

CIT Return Due Date:

Within seven months after the end of the accounting period.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Liechtenstein

Malaysia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

0/0 - 15/10

Value-Added Tax (VAT)

Liechtenstein

Malaysia

General VAT Rate:

8.1

General VAT Rate:

10/8

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Liechtenstein

Malaysia

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

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%).

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