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