Malaysia vs Puerto Rico
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Puerto Rico: 4/06/2026
Compare Malaysia and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Puerto Rico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Puerto Rico
General CIT Rate:
24
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
Withholding Tax (WHT)
Malaysia
Puerto Rico
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Puerto Rico
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:
20
Effective Tax Rate (ETR)
Malaysia
Puerto Rico
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
