Ireland vs Malaysia
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Malaysia: 4/05/2026
Compare Ireland and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Malaysia
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
General CIT Rate:
24
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Ireland
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Malaysia
General Capital Gain Tax Rate:
33%
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)
Ireland
Malaysia
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
