Belgium vs Malaysia
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Malaysia: 4/05/2026
Compare Belgium and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Malaysia
General CIT Rate:
25
General CIT Rate:
24
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Belgium
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Malaysia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
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)
Belgium
Malaysia
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
