2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries
Group | Service Description | SST Threshold | SST Rate |
A | Hotel & Accommodation | RM 500,000 | 8% |
B | Food & Beverage | RM 1,500,000 | 6% |
C | Karaoke | RM 500,000 | 8% |
Massage Centre | RM 500,000 | 8% | |
Night Club | RM 500,000 | 8% | |
Pub | RM 500,000 | 8% | |
Wellness Services | RM 500,000 | 8% | |
D | Private Club | RM 500,000 | 8% |
E | Golf Club & Golf Driving Range | RM 500,000 | 8% |
F | Betting and Gaming | RM 500,000 | 8% |
G | Maintenance / Repair Services | RM 500,000 | 8% |
Lawyer | RM 500,000 | 8% | |
Public Accountant | RM 500,000 | 8% | |
Estate Agents | RM 500,000 | 8% | |
Engineering Services | RM 500,000 | 8% | |
Architects | RM 500,000 | 8% | |
Consultancy / Training | RM 500,000 | 8% | |
IT Services | RM 500,000 | 8% | |
Management Services | RM 500,000 | 8% | |
Employment Services | RM 500,000 | 8% | |
Private Agency | RM 500,000 | 8% | |
Online Platform | RM 500,000 | 8% | |
H | Credit Card | RM 25 Flat Charges | RM 25 Flat Charges |
Insurance & Takaful | RM 500,000 | 8% | |
Financial Services | RM 1,000,000 | 8% | |
I | Telecommunication | RM 500,000 | 6% |
Parking Operator | RM 500,000 | 6% | |
Motor Service Repair | RM 500,000 | 8% | |
Advertising | RM 500,000 | 8% | |
Transmission & Distribution of Electricity Services | RM 500,000 | 8% | |
Domestic Air Passenger Transport | RM 500,000 | 8% | |
Cleaning Services | RM 500,000 | 8% | |
Healthcare Services (Non-Malaysian Citizen) | RM 1,500,000 | 6% | |
Traditional and Complementary Medicine Services (Non-Malaysian Citizen) | RM 1,500,000 | 6% | |
Allied Health Services (Non-Malaysian Citizen) | RM 1,500,000 | 6% | |
J | Logistic Services | RM 500,000 | 6% |
Custom Agent | NIL | 6% | |
Courier Services | RM 500,000 | 6% | |
Imported Taxable Services | RM 500,000 | 8% | |
Digital Services | RM 500,000 | 8% | |
K | Rental or Leasing (New) | RM 1,000,000 | 8% |
L | Construction Works | RM 1,500,000 | 6% |
M | Private Education (Non-Malaysian Citizen) - Pre-school, Primary, Secondary Education - Higher Education Institutions | Yearly Tuition Fees > RM 60,000 | 6% |