Malaysia vs South Africa
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / South Africa: 4/06/2026
Compare Malaysia and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
South Africa
General CIT Rate:
24
General CIT Rate:
27%
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Within 12 months from 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:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Malaysia
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
South Africa
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:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Malaysia
South Africa
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
12.99%
