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Malaysia vs Vietnam
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇲🇾 Malaysia
vs
🇻🇳 Vietnam
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–30%
30% top rate; Pillar Two compliance measures
No change
5–35%
Tax reform discussions; personal deduction amounts updating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Service tax 8% maintained; GST return unlikely
No change
0–10%
10% standard rate restored; no further reduction
No change

Corporate Tax Rate

Corporate Tax Rate
24%
24% stable; potential reduction discussed for competitiveness
No change
20%
20% standard; Pillar Two implementation for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
10–30%
CGT on unlisted shares fully embedded in system
No change
0.1–20%
0.1% securities, 2% property; no change
No change

Social Security & Payroll

Social Security / Payroll
~23%
EPF reviewing contribution rates and fund adequacy
No change
~32%
Social insurance law revision expanding coverage
No change
State, Regional & Local Taxes

🇲🇾 MalaysiaState & Local Authority Taxes

Malaysia's 13 states and 3 federal territories have limited independent taxing powers. States levy quit rent (cukai tanah) on land, assessment rates (cukai pintu/taksiran) on property through local councils, and royalties on natural resources. Petroleum royalties are a major state revenue in Sabah, Sarawak, and Terengganu. Local councils (majlis perbandaran) levy property assessment at 6%–12% of estimated annual rental value. No state income taxes exist — this is federal.

🇻🇳 VietnamProvincial & Local Taxes

Vietnam's 63 provinces and municipalities have limited independent taxing powers. The General Department of Taxation (GDT) administers national taxes through provincial tax departments. Provinces may levy natural resource taxes (NRT) on extractive industries at 1%–40% of resource value, and certain fees. Land use fees and land lease fees vary by province based on Land Prices Tables set annually by provincial People's Committees. Ho Chi Minh City and Hanoi have the highest land prices.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Malaysia vs Vietnam: Key Tax Differences (2026)

💰 Income Tax: 🇻🇳 Vietnam has a higher top income tax rate (0–30% vs 5–35%). 🇲🇾 Malaysia is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (10% vs 0–10%).

🏢 Corporate Tax: 🇻🇳 Vietnam offers a lower corporate rate (20% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇻🇳 Vietnam taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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