Canada vs Malaysia
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Malaysia: 4/05/2026
Compare Canada and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Malaysia
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
24
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Canada
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):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Malaysia
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular 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)
Canada
Malaysia
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
