Corporate Tax Comparison

Malaysia vs Puerto Rico

Compare Malaysia and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Malaysia: 4/05/2026 · Puerto Rico: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Malaysia

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malaysia: 4/05/2026 · Puerto Rico: 4/06/2026

Corporate Income Tax (CIT)

Malaysia

Puerto Rico

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

From the date when the account is closed, within seven months.

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth 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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth 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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Malaysia

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0 - 15/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Value-Added Tax (VAT)

Malaysia

Puerto Rico

General VAT Rate:

10/6

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Value-Added Tax (VAT)

General VAT Rate:

11.5

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malaysia

Puerto Rico

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:

Effective Tax Rate (ETR)

Malaysia

Puerto Rico

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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