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Malawi
Individual - Taxes on personal income
Last reviewed - 21 April 2023Regardless of residence, an individual will be taxed only on Malawi-source income and not on passive foreign income.
Personal income tax rates
A flat rate of 15% applies to non-residents on all income.
The following annual tax rates apply to income for resident individuals in Malawi.
| Taxable income (MWK) | Tax rate (%) | |
| Over | Not over | |
| 0 | 1,200,000 | 0 |
| 1,200,000 | 5,400,000 | 25 |
| 5,400,000 | 30,000,000 | 30 |
| 30,000,000 | and above | 35 |
