South Africa vs Malaysia
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Malaysia: 4/05/2026
Compare South Africa and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Malaysia
General CIT Rate:
27%
General CIT Rate:
24
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
South Africa
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Malaysia
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
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)
South Africa
Malaysia
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
