Malaysia vs Norway
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Norway: 4/05/2026
Compare Malaysia and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Norway
General CIT Rate:
24
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Malaysia
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Norway
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:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Malaysia
Norway
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
23.11%
