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Malawi vs Nepal: tax rates compared
Between the two, Malawi's income tax rate (40%) tops Nepal's (30%) by 10pp. The 200-country average is 28%: both sit above it. Malawi's figure is dated 2025-12-30 and Nepal's 2026-01-02, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MW | NP | Difference |
|---|---|---|---|
| Income Tax | 40% | 30% | MW +10 pp |
| Corporate Tax | 30% | 25% | MW +5 pp |
| VAT | 17.5% | 13% | MW +4.5 pp |
| Capital Gains Tax | 40% | 5% | MW +35 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · as of 2025-12-30 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | +10 pp | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Malawi higher |
Between the two, Malawi's corporate tax rate (30%) tops Nepal's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malawi | 17.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Malawi · as of 2026-01-01 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +4.5 pp | Malawi higher |
Between the two, Malawi's VAT rate (17.5%) tops Nepal's (13%) by 4.5pp. The 181-country average is 15%: Malawi sits above it, Nepal sits below it. Malawi's figure is dated 2026-01-01 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Malawi · as of 2025-10-01 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +35 pp | Malawi higher |
Between the two, Malawi's capital gains tax rate (40%) tops Nepal's (5%) by 35pp. The 175-country average is 10.3%: Malawi sits above it, Nepal sits below it. Malawi's figure is dated 2025-10-01 and Nepal's 2026-01-02, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 0% | Source: Malawi Legal Information Institute — Taxation Act (Chapter 41:01) · as of 2026-07-18 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Malawi and Nepal both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.