Corporate income tax (CIT) - statutory and targeted small business in Malaysia
Malaysia: Corporate income tax (CIT) - statutory and targeted small business was 24 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Malaysia, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Malaysia recorded 24 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Malaysia peaked at 28 Percentage of taxable income in 2000 and was at its lowest, 24 Percentage of taxable income, in 2016.
That places Malaysia 65th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Malaysia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 28 Percentage of taxable income | — |
| 2001 | 28 Percentage of taxable income | +0.0% |
| 2002 | 28 Percentage of taxable income | +0.0% |
| 2003 | 28 Percentage of taxable income | +0.0% |
| 2004 | 28 Percentage of taxable income | +0.0% |
| 2005 | 28 Percentage of taxable income | +0.0% |
| 2006 | 28 Percentage of taxable income | +0.0% |
| 2007 | 27 Percentage of taxable income | -3.6% |
| 2008 | 26 Percentage of taxable income | -3.7% |
| 2009 | 25 Percentage of taxable income | -3.8% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | +0.0% |
| 2012 | 25 Percentage of taxable income | +0.0% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 25 Percentage of taxable income | +0.0% |
| 2015 | 25 Percentage of taxable income | +0.0% |
| 2016 | 24 Percentage of taxable income | -4.0% |
| 2017 | 24 Percentage of taxable income | +0.0% |
| 2018 | 24 Percentage of taxable income | +0.0% |
| 2019 | 24 Percentage of taxable income | +0.0% |
| 2020 | 24 Percentage of taxable income | +0.0% |
| 2021 | 24 Percentage of taxable income | +0.0% |
| 2022 | 24 Percentage of taxable income | +0.0% |
| 2023 | 24 Percentage of taxable income | +0.0% |
| 2024 | 24 Percentage of taxable income | +0.0% |
| 2025 | 24 Percentage of taxable income | +0.0% |
| 2026 | 24 Percentage of taxable income | +0.0% |
Malaysia compared with similar countries
- Malaysia's 24 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 98% of the median. (38 countries reporting)
- Malaysia's 24 Percentage of taxable income is below the median for East Asia & Pacific, which is 25 Percentage of taxable income, 96% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 27.4 Percentage of taxable income | 25 Percentage of taxable income | 28 Percentage of taxable income | 10 |
| 2010s | 24.6 Percentage of taxable income | 24 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 24 Percentage of taxable income | 24 Percentage of taxable income | 24 Percentage of taxable income | 7 |
Countries ranked near Malaysia
More economy & growth data for Malaysia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.04 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.97 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 13.04 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0309 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 366.69 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 15.59 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 96.92 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0369 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 438.53 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 8.09 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Malaysia?
- Corporate income tax (cit) - statutory and targeted small business in Malaysia was 24 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Malaysia?
- The highest recorded value was 28 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Malaysia?
- The lowest recorded value was 24 Percentage of taxable income in 2016.
- How does Malaysia rank for corporate income tax (cit) - statutory and targeted small business?
- Malaysia ranks 65th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Malaysia?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Malaysia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.