Effective tax rates - Corporate tax statistics — Effective marginal in Malaysia

Malaysia: Effective tax rates - Corporate tax statistics — Effective marginal was 58.19 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
58.19 Percentage of taxable income
Change on year
up 9.6%
World rank
22nd
of 99 countries
All-time high
58.61 Percentage of taxable income
in 2017
All-time low
49.32 Percentage of taxable income
in 2020
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Malaysia, 2017–2025

02040602017202120252017: 58.6 Percentage of taxable income2018: 56.5 Percentage of taxable income2019: 53 Percentage of taxable income2020: 49.3 Percentage of taxable income2021: 50.1 Percentage of taxable income2022: 49.5 Percentage of taxable income2023: 51.5 Percentage of taxable income2024: 53.1 Percentage of taxable income2025: 58.2 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective marginal in Malaysia is 58.19 Percentage of taxable income, measured in 2025.

That represents a change of up 9.6% on the previous year and down 0.7% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Malaysia peaked at 58.61 Percentage of taxable income in 2017 and was at its lowest, 49.32 Percentage of taxable income, in 2020.

That places Malaysia 22nd out of 99 countries with data for 2025, putting it in the top quarter.

Effective tax rates - Corporate tax statistics — Effective marginal in Malaysia, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Malaysia, 2017 to 2025.
Year Percentage of taxable income Change
2017 58.61 Percentage of taxable income
2018 56.53 Percentage of taxable income -3.5%
2019 53.03 Percentage of taxable income -6.2%
2020 49.32 Percentage of taxable income -7.0%
2021 50.07 Percentage of taxable income +1.5%
2022 49.5 Percentage of taxable income -1.1%
2023 51.53 Percentage of taxable income +4.1%
2024 53.09 Percentage of taxable income +3.0%
2025 58.19 Percentage of taxable income +9.6%

Malaysia compared with similar countries

  • Malaysia's 58.19 Percentage of taxable income is above the median for upper middle income countries, which is 34.66 Percentage of taxable income, 1.7× the median. (24 countries reporting)
  • Malaysia's 58.19 Percentage of taxable income is above the median for East Asia & Pacific, which is 34.64 Percentage of taxable income, 1.7× the median. (10 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2010s 56.06 Percentage of taxable income 53.03 Percentage of taxable income 58.61 Percentage of taxable income 3
2020s 51.95 Percentage of taxable income 49.32 Percentage of taxable income 58.19 Percentage of taxable income 6

Countries ranked near Malaysia

  1. 19 Azerbaijan 63.92 Percentage of taxable income compare
  2. 20 Senegal 62.73 Percentage of taxable income compare
  3. 21 Sweden 61.04 Percentage of taxable income compare
  4. 23 Japan 56.83 Percentage of taxable income compare
  5. 24 Denmark 56.49 Percentage of taxable income compare
  6. 25 Norway 48.82 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Malaysia

All data for Malaysia →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Malaysia?
Effective tax rates - corporate tax statistics — effective marginal in Malaysia was 58.19 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Malaysia?
The highest recorded value was 58.61 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Malaysia?
The lowest recorded value was 49.32 Percentage of taxable income in 2020.
How does Malaysia rank for effective tax rates - corporate tax statistics — effective marginal?
Malaysia ranks 22nd out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Malaysia?
Over the last ten years it is down 0.7%. The long-run trend across the full record is flat.
Where does this Malaysia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Malaysia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/malaysia/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.