What are the general Corporate Income Tax (CIT) rates in Malaysia and Romania?

For Malaysia: 24. For Romania: 16.

When are the Corporate Income Tax (CIT) payments due in Malaysia and Romania?

For Malaysia: The last day after seven months from the date of account closure.. For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year..

When are the Corporate Income Tax (CIT) estimated payments due in Malaysia and Romania?

For Malaysia: Prepaid taxes are to be paid in 12 monthly installments.. For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters..

What are the resident Withholding Tax (WHT) rates in Malaysia and Romania?

For Malaysia: 0/0/0. For Romania: 16/NA/NA.

What are the non-resident Withholding Tax (WHT) rates in Malaysia and Romania?

For Malaysia: 0/0 - 15/10. For Romania: 16/16/16.

What are the general VAT rates in Malaysia and Romania?

For Malaysia: 10/6. For Romania: 21.

What are the Composite Effective Average Tax Rates in Malaysia and Romania?

For Malaysia: . For Romania: 14.41%.

What are the Composite Effective Marginal Tax Rates in Malaysia and Romania?

For Malaysia: . For Romania: 6.41%.

Corporate Tax Comparison

Malaysia vs Romania

Q: When are the Corporate Income Tax (CIT) returns due in Malaysia and Romania?

For Malaysia: From the date when the account is closed, within seven months.. For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters..

Q: What are the Capital Gain Tax (CGT) rates in Malaysia and Romania?

For Malaysia: 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%).. For Romania: Capital gains are constrained by the normal corporate income tax rate..

Compare Malaysia and Romania 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 · Romania: 6/12/2026

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Malaysia

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malaysia: 4/05/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Malaysia

Romania

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

The last day after seven months from the date of account closure.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

Prepaid taxes are to be paid in 12 monthly installments.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Malaysia

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0 - 15/10

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Malaysia

Romania

General VAT Rate:

10/6

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malaysia

Romania

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

Romania

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

6.41%

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Malaysia vs Romania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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