Bulgaria vs Malaysia
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Malaysia: 4/05/2026
Compare Bulgaria and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Malaysia
General CIT Rate:
10
General CIT Rate:
24
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Bulgaria
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Malaysia
General Capital Gain Tax Rate:
Capital gains are generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.
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)
Bulgaria
Malaysia
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
