Japan vs Malaysia
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Malaysia: 4/05/2026
Compare Japan and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Malaysia
General CIT Rate:
23.2
General CIT Rate:
24
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Japan
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Malaysia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax 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)
Japan
Malaysia
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
