Australia vs Malaysia
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Malaysia: 4/05/2026
Compare Australia and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Malaysia
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
24
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Australia
Malaysia
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):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Malaysia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
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)
Australia
Malaysia
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
