Malaysia SST calculator
Work out sales tax or service tax on any amount, add it to a price or pull it out of a tax-inclusive figure, and check whether your turnover crosses the registration threshold for your category.
Service tax applies when you provide a taxable service.
Most professional and B2B services fall here at 8 percent.
Pick whether your price is before tax, so we add SST on top, or already has tax in it, so we find the SST inside it.
Your total sales over the last 12 months. We check it against the point where you have to register for SST.
Breakdown
How the tax is applied to your amount.
| Price before tax | 10,000.00 |
| SST at 8% | + 800.00 |
| Total price | 10,800.00 |
Disclaimer
This is an estimate. Some services carry business-to-business exemptions, group relief, or specific exclusions, and the correct rate depends on the exact service classification under the Service Tax Regulations. Confirm your category before invoicing.
What is SST?
SST stands for Sales and Service Tax, Malaysia’s indirect tax on goods and services. It replaced the Goods and Services Tax (GST) in 2018. Unlike GST, which was charged at every stage of the supply chain with credits in between, SST is a single-stage tax: it is charged once and there are no input tax credits to claim back.
The name covers two separate taxes that work differently. Sales tax is charged once, at the point a good is manufactured in Malaysia or imported into it — rates are 0 percent for essentials, 5 percent for some goods, and 10 percent for non-essential and discretionary goods. Service tax is charged when you provide a taxable service — 8 percent for most services and 6 percent for a specific list including food and beverage, telecommunications, logistics, and construction.
Do I need to charge SST?
You charge SST only once you are registered, and you must register once your taxable sales cross the threshold for your category over any rolling 12-month period. Until then, you do not charge it.
Below the threshold. You do not charge SST and you do not file SST returns. You can register voluntarily, but you are not required to. Keep watching your trailing 12-month sales, because the moment they cross the line the clock starts.
At or above the threshold. Registration is mandatory. You apply to the Royal Malaysian Customs Department, and from your effective date you must add SST to every taxable invoice and remit it, normally every two months.
Unsure whether the 2025 expansion catches you? Our Kuala Lumpur team confirms your taxable categories, handles Customs registration, and sets up your SST returns and invoicing.
Registration thresholds by category
The threshold depends on what you sell. It is measured on your total taxable sales over the past 12 months, not your calendar-year figure.
| Category | Register once sales reach |
|---|---|
| Most taxable services (professional, consultancy, IT) | RM 500,000 |
| Rental, leasing, and financial services | RM 1,000,000 |
| Construction and healthcare | RM 1,500,000 |
| Food and beverage | RM 1,500,000 |
| Sales tax on manufactured or imported goods | RM 500,000 |
Malaysia SST questions
What businesses ask before they register.
What is SST?
Sales and Service Tax, Malaysia's indirect tax on goods and services since 2018. It replaced GST. Unlike GST, SST is single-stage: it is charged once with no input tax credits to claim back.
What are the SST rates?
Service tax is 8 percent on most services and 6 percent on a specific list including food and beverage, telecommunications, logistics, and construction. Sales tax on goods is 10 percent for standard goods, 5 percent for selected goods, and 0 percent for essentials.
When do I have to register?
Once your taxable sales cross the threshold for your category over any rolling 12-month period. The threshold ranges from RM 500,000 (most services and sales tax) to RM 1.5 million (food and beverage, construction, healthcare for non-citizens).
How often is SST filed?
Normally every two months. Returns are due by the last day of the month following the end of each taxable period.
What changed in 2025?
On 1 July 2025, the government extended SST to commercial rental and leasing, fee-based financial services, non-residential construction, and private healthcare and education for non-Malaysians. Full enforcement with penalties began on 1 January 2026.
Are sales between SST-registered businesses always taxable?
Most are, but some categories carry business-to-business exemptions, group relief, or specific exclusions. The exact rule depends on the service classification under the Service Tax Regulations, which is why getting the category right matters more than the rate alone.
Can I claim input SST back?
No. SST is a single-stage tax with no input credit mechanism. The SST you pay on inputs becomes part of your cost, which is a meaningful difference from GST or VAT in other countries.
Are imports subject to sales tax?
Yes. Sales tax applies to goods imported into Malaysia at the same rates as on domestically manufactured goods. It is collected at the point of import.
Talk to our Kuala Lumpur team
Unsure if your business needs to charge SST, or caught by the 2025 expansion? We confirm your taxable categories, handle Customs registration, and set up your SST returns and invoicing so you are compliant from your first taxable sale.
Kampung Datuk Keramat
50400 Kuala Lumpur, Malaysia