Malaysia vs Singapore
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Singapore: 4/04/2026
Compare Malaysia and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Singapore
General CIT Rate:
24
General CIT Rate:
17
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
November 30
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Malaysia
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Singapore
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:
N/A
Effective Tax Rate (ETR)
Malaysia
Singapore
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
