Malaysia vs Portugal
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Portugal: 4/04/2026
Compare Malaysia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Portugal
General CIT Rate:
24
General CIT Rate:
21
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Malaysia
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Portugal
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:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Malaysia
Portugal
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
