Calculate Sales & Service Tax obligations
Rates per the 1 July 2025 service tax expansion. Rental, construction, financial, healthcare and education services are newly taxable.
Registration Threshold: RM 500,000 · Applicable Tax Rate: 8%
SST (Sales & Service Tax) replaced GST in Malaysia from September 2018. Sales Tax (5% or 10%) applies to taxable goods manufactured or imported. Service Tax is 8% for most services and 6% for F&B, telecom, parking and logistics. From 1 July 2025 the scope expanded to rental/leasing, construction, financial services, private healthcare and private education, each with its own registration threshold.
Sales Tax is imposed on manufacturers of taxable goods and on importers. Service Tax is charged on prescribed services. Since 1 July 2025: rental/leasing 8% (RM1M threshold), construction 6% (RM1.5M), financial services 8% (RM1M), private healthcare for non-citizens 6% (RM1.5M), and private education 6% (no threshold). Residential rental and residential construction remain non-taxable.
Rates verified as of June 2026 · Source: RMCD MySST