Singapore vs Malaysia
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Malaysia: 4/05/2026
Compare Singapore and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Malaysia
General CIT Rate:
17
General CIT Rate:
24
CIT Return Due Date:
November 30
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Singapore
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Malaysia
General Capital Gain Tax Rate:
N/A
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)
Singapore
Malaysia
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
