Costa Rica vs Malaysia
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Malaysia: 4/05/2026
Compare Costa Rica and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Malaysia
General CIT Rate:
30%
General CIT Rate:
24
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Costa Rica
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Malaysia
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
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)
Costa Rica
Malaysia
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
