Malaysia vs Colombia
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Colombia: 4/05/2026
Compare Malaysia and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Colombia
General CIT Rate:
24
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Malaysia
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Colombia
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:
15
Effective Tax Rate (ETR)
Malaysia
Colombia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
32.59%
