Malawi

No net wealth tax levied. Malawi's Taxation Act (Chapter 41:01 of the Laws of Malawi — the republic's principal tax statute, covering Parts on income assessment, deductions, special trades, and taxation of companies) contains no wealth, net worth, or general property tax provision; it is exclusively an income-tax statute (income tax, company tax, withholding tax, fringe benefits tax). Cross-checked against MalawiLII's full current Acts catalogue (335 documents) for any separate wealth-tax act; none found (the only wealth-adjacent entry on the register is the unrelated Accommodation and Refreshment Tax Act, Cap. 41:02). Text as consolidated to 2014-12-31 by MalawiLII; no wealth-tax legislation identified since. PWC does not cover Malawi in Worldwide Tax Summaries.