30% standard rate.
Top marginal rate 40%.
16.5% standard rate.
A company is resident in Malawi if incorporated in Malawi; a trust, estate, or partnership is resident if established/organized under Malawian written law; where a permanent establishment exists, tax residence follows. Malawi operates a source-based (territorial) system: corporations are taxed only on Malawi-source income - taxable income comprises Malawi-sourced receipts and accruals (including capital gains), with both Malawi-source and foreign-source dividend income specifically excluded from taxable income.
No CFC rules were identified in available sources - consistent with Malawi's underlying territorial/source-based tax structure, where foreign-source income generally falls outside the Malawian tax net for corporations regardless of any CFC-style attribution mechanism.
Malawi introduced thin capitalization rules effective July 1, 2018, limiting the debt-to-equity ratio to 3:1 for all controlled transactions (not limited to shareholder loans).
No domestic Malawian equivalent to the US FBAR/Form 8938 regime was identified in available sources.
Malawi has entered double tax treaties with France, Kenya, the Netherlands, Norway, South Africa, Sweden, Switzerland, and the UK - though the Kenya treaty is not operational, and the Netherlands treaty was suspended effective January 1, 2014 (a new treaty was under negotiation as of the most recent verification). A Denmark treaty has been concluded but not yet promulgated, and Malawi-Mauritius treaty negotiations were ongoing. Malawi has not yet ratified the OECD's Multilateral Instrument (MLI).