

Malaysia vs Croatia
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Croatia: 4/05/2026
Compare Malaysia and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Croatia
General CIT Rate:
24
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Malaysia
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Croatia
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 corporate income tax rate constraints.
Effective Tax Rate (ETR)
Malaysia
Croatia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
6.93%
