Corporate Tax Comparison

Malaysia vs Ukraine

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

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

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Malaysia

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Malaysia

Ukraine

General CIT Rate:

18%

CIT Return Due Date:

Within seven months after the end of the accounting period.

CIT Return Due Date:

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

CIT Payment Due Date:

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

CIT Payment Due Date:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Malaysia

Ukraine

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

0/0 - 15/10

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

15/15/15

Value-Added Tax (VAT)

Malaysia

Ukraine

General VAT Rate:

10/8

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malaysia

Ukraine

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%).

General Capital Gain Tax Rate:

Capital gains are subject to the standard corporate income tax rate of 18%.

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