Malawi

Eastern Africa · MW · 7 treaties

Tax profile

Common questions

What is the tax system in Malawi?

Malawi operates under a territorial tax system.

How long does it take to become a tax resident in Malawi?

To become a tax resident in Malawi, you must be physically present for 183 days.

Does Malawi have an exit tax?

Malawi does not have an exit tax.

What makes you a tax resident — and how hard it is to stop being one.

• physically present in Malawi for an aggregate of at least 183 days in a year of assessment
• resides in Malawi permanently or on a long‑term basis
• intends to reside in Malawi for an aggregate period of at least 183 days in a year
• holds a Malawi business residence permit
• holds a Malawi employment permit
• holds a Malawi temporary residence permit

Tax is based on source and residence; ending residence is generally achieved by leaving Malawi, dropping below the 183‑day/long‑term presence and intention tests, and not holding Malawian residence or work permits, with no ongoing domicile or citizenship‑based taxation.

Source: Malawi Revenue Authority via Andersen summary (based on Malawi Taxation Act)

Tax treaty network (7)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.