Source-cited draft: tax overview for Malawi (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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National tax authority
Malawi Revenue Authority (MRA)Malawi Revenue Authority ActView source ↗
Currency
Malawi Kwacha (MWK / MK)Reserve Bank of Malawi Act
Standard tax/charge year
1 April to 31 March (Year of assessment; companies may use an approved alternative accounting date)Taxation Act (Chapter 41:01)
Basis of taxation
Source-based; residents and non-residents taxed on income arising in or derived from Malawi (Malawi taxes primarily on a source basis rather than worldwide income)Taxation Act (Chapter 41:01)
Top personal income tax (PAYE) rate, 2024/2025
35Taxation Act (Chapter 41:01), Eleventh Schedule (PAYE)View source ↗
Standard corporate income tax rate
30Taxation Act (Chapter 41:01)
Does Malawi have VAT?
Yes — VAT applies; standard rate 16.5% in 2025 (raised to 17.5% from 31 Dec 2025)Value Added Tax Act (Cap 42:02)View source ↗
Corporate income tax return deadline
Within 180 days of the company's financial year endTaxation Act (Chapter 41:01)
PAYE remittance deadline
14th day of the month following the month of deductionTaxation Act (Chapter 41:01)View source ↗
Withholding tax remittance deadline
Within 14 days of deductionTaxation Act (Chapter 41:01), Fourteenth ScheduleView source ↗
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Other Malawi computations in the OpenAccountants Tax Library.