What are the general Corporate Income Tax (CIT) rates in Romania and Malaysia?

For Romania: 16. For Malaysia: 24.

When are the Corporate Income Tax (CIT) payments due in Romania and Malaysia?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Malaysia: The last day after seven months from the date of account closure..

What are the resident Withholding Tax (WHT) rates in Romania and Malaysia?

For Romania: 16/NA/NA. For Malaysia: 0/0/0.

What are the non-resident Withholding Tax (WHT) rates in Romania and Malaysia?

For Romania: 16/16/16. For Malaysia: 0/0 - 15/10.

What are the general VAT rates in Romania and Malaysia?

For Romania: 21. For Malaysia: 10/6.

What are the Composite Effective Average Tax Rates in Romania and Malaysia?

For Romania: 14.41%. For Malaysia: .

What are the Composite Effective Marginal Tax Rates in Romania and Malaysia?

For Romania: 6.41%. For Malaysia: .

Corporate Tax Comparison

Romania vs Malaysia

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Malaysia?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For Malaysia: From the date when the account is closed, within seven months..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Romania and Malaysia?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Malaysia: Prepaid taxes are to be paid in 12 monthly installments..

Q: What are the Capital Gain Tax (CGT) rates in Romania and Malaysia?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Malaysia: 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%)..

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

Time of Update — Romania: 6/12/2026 · Malaysia: 4/05/2026

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Compare Corporate Tax

Romania

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Malaysia: 4/05/2026

Corporate Income Tax (CIT)

Romania

Malaysia

General CIT Rate:

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

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

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

Withholding Tax (WHT)

Romania

Malaysia

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0 - 15/10

Value-Added Tax (VAT)

Romania

Malaysia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

10/6

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Malaysia

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

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)

Romania

Malaysia

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

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Romania vs Malaysia

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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