Guatemala vs Malaysia
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Malaysia: 4/05/2026
Compare Guatemala and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Malaysia
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
24
CIT Return Due Date:
March 31
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The last day after seven months from the date of account closure.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Guatemala
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Malaysia
General Capital Gain Tax Rate:
10%
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)
Guatemala
Malaysia
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
