Corporate Tax Comparison

Malaysia vs Portugal

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

Time of Update — Malaysia: 4/05/2026 · Portugal: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Malaysia

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malaysia: 4/05/2026 · Portugal: 4/04/2026

Corporate Income Tax (CIT)

Malaysia

Portugal

General CIT Rate:

CIT Return Due Date:

From the date when the account is closed, within seven months.

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

The last day after seven months from the date of account closure.

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

CIT Estimated Payment Due Date:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

Withholding Tax (WHT)

Malaysia

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

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

0/0 - 15/10

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

25/0-25/25

Value-Added Tax (VAT)

Malaysia

Portugal

General VAT Rate:

10/6

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malaysia

Portugal

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%).

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Malaysia

Portugal

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

16.01%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >