Malaysia vs Estonia
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Estonia: 4/05/2026
Compare Malaysia and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Estonia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Estonia
General CIT Rate:
24
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
Withholding Tax (WHT)
Malaysia
Estonia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Estonia
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:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
Effective Tax Rate (ETR)
Malaysia
Estonia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
17.0%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
0.0%
