Corporate Tax Comparison

Malaysia vs Seychelles

Compare Malaysia and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Malaysia: 4/05/2026 · Seychelles: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Malaysia

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malaysia: 4/05/2026 · Seychelles: 4/06/2026

Corporate Income Tax (CIT)

Malaysia

Seychelles

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

CIT Return Due Date:

From the date when the account is closed, within seven months.

CIT Return Due Date:

The due date for corporate income tax returns is typically six months after the end of the financial year.

CIT Payment Due Date:

The last day after seven months from the date of account closure.

CIT Payment Due Date:

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

CIT Estimated Payment Due Date:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

Withholding Tax (WHT)

Malaysia

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0 - 15/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Malaysia

Seychelles

General VAT Rate:

10/6

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Value-Added Tax (VAT)

General VAT Rate:

15%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malaysia

Seychelles

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 not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Malaysia

Seychelles

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

17.33%

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