Chinese Mainland vs Malaysia
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Malaysia: 4/05/2026
Compare Chinese Mainland and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Malaysia
General CIT Rate:
25%
General CIT Rate:
24
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Chinese Mainland
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Malaysia
General Capital Gain Tax Rate:
Capital gains are subject to 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)
Chinese Mainland
Malaysia
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
