Malaysian Corporate tax rates
Year of assessment 2017
Company with paid up capital of RM2.5 million and below at the beginning of the basis period:
| On first RM 500,000 chargeable income | 18% |
| On subsequent chargeable income | 24% |
Company with paid up capital above RM2.5 million at the beginning of the basis period – 24%
Year of assessment 2016
Company with paid up capital of RM2.5 million and below at the beginning of the basis period:
| On first RM 500,000 chargeable income | 19% |
| On subsequent chargeable income | 24% |
Company with paid up capital above RM2.5 million at the beginning of the basis period – 24%
Year of assessment 2009 to 2015
Company with paid up capital of RM2.5 million and below at the beginning of the basis period:
| On first RM 500,000 chargeable income | 20% |
| On subsequent chargeable income | 25% |
Company with paid up capital above RM2.5 million at the beginning of the basis period – 25%
