Vietnam vs Malaysia
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Malaysia: 4/05/2026
Compare Vietnam and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Malaysia
General CIT Rate:
20
General CIT Rate:
24
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Vietnam
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Malaysia
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
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)
Vietnam
Malaysia
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
