Cyprus vs Malaysia
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Malaysia: 4/05/2026
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.
Cyprus vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Malaysia
General CIT Rate:
12.5
General CIT Rate:
24
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
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):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Malaysia
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Generally, capital gains do not require taxation, except for the income generated from the disposal of real properties located in Malaysia, which is subject to RPGT (up to 30%).
Effective Tax Rate (ETR)
Cyprus
Malaysia
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
