Malaysia vs Thailand
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Thailand: 4/04/2026
Compare Malaysia and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Thailand
General CIT Rate:
24
General CIT Rate:
20%
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Malaysia
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Thailand
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:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Malaysia
Thailand
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
21.74%
