Tax

Sales & Service Tax (SST)

SST Impact Checker
https://macross-it-dept.github.io/SST-Impact-Checker/

SST stands for Sales and Service Tax, a consumption tax system used in Malaysia. It is imposed on both goods and services, replacing the previous Goods and Services Tax (GST) system in September 2018.

Breakdown of SST:

a) Sales Tax

Applies to manufacturers and importers.
Charged on taxable goods at the manufacturing or import stage.
Common tax rates: 5%, 10%, or a specific rate (depending on the product).
Example: Cars, canned food, cosmetics.

b) Service Tax

Applies to taxable services provided by taxable persons (businesses).
Previously fixed at 6%, but starting 1 July 2025, some services will be taxed at 8%.
Example: Hotels, restaurants, insurance, rental services, construction.

c) Threshold

Any person providing taxable services liable to be registered if the total amount of taxable services provided by him in 12 months exceed threshold.

d) Taxable Period

Bimonthly

Taxable Service Industries & Registration Thresholds

Group	Industry Category	Threshold (Annual Turnover)	Details / Examples
A	Accommodation Services	RM 500,000	Hotels, resorts, homestays, serviced apartments, inns, guesthouses.
B	Food & Beverage Services	RM 1,500,000	Restaurants, cafes, food courts, catering, food trucks, stalls (if registered with local authority).
C	Entertainment Services	RM 500,000	Nightclubs, bars, karaoke centres, discotheques.
D	Private Clubs	RM 500,000	Country clubs, member-exclusive facilities providing food, drinks, and recreation.
E	Golf Courses / Driving Ranges	RM 500,000	Public or private golf courses, mini golf services.
F	Gambling / Gaming	RM 500,000	Licensed lotteries, betting, gaming machines (licensed under relevant acts).
G	Professional / Technical Services	RM 500,000	Lawyers, accountants, architects, engineers, consultants, IT services, HR/employment services, maintenance and repair, cleaning, motor vehicle services, etc.
H	Financial Services (cards only)	No threshold	Credit card or charge card issuance/renewal – fixed RM25 per card/year. (Other banking services covered under Group I)
I	General Services	RM 500,000	Includes: Insurance / TakafulTelecom services (mobile/data), Parking, Courier / delivery Logistics, Advertising, Brokerage, ATM / cheque services, Electricity to commercial users / Construction (excludes residential building property), Private Healthcare Services / Beauty & Wellness Centre Services / Private Education
J	Customs Agents & Related Logistics	No threshold	Customs clearance agents, freight forwarders.
K	Rental / Leasing of Tangible Goods	RM 500,000	Leasing of machinery, equipment, tools, nonresidential property assets (excluding residential rent). Newly included from 1 July 2025.