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Corporate income tax in Malaysia is a direct tax paid to the government imposed on both resident and non-resident companies that receive income from Malaysia. The corporate income tax rate varies based on the type of company.
The standard corporate income tax rate in Malaysia is 24%.
Other corporate tax rates include the following:
| Type of company | Tax rates |
| Resident company with a paid-up capital of RM 2.5 million or less, and gross income from business of not more than RM 50 million | 17% on the first RM 600,000 24% in excess of RM 600,000 |
| Resident company that does not control, directly or indirectly, another company that has paid-up capital of more than RM 2.5 million | |
| Resident company that is not controlled, directly or indirectly, by another company that has paid-up capital of more than RM 2.5 million | |
| Non-resident company | 24% |
