SST-02 returns in Malaysia: what they are and how to file
Written by the Lejar team
SST-02 is the return form that SST-registered businesses in Malaysia file to declare and pay their Sales Tax and Service Tax. It is filed for each taxable period, normally every two months, through the Royal Malaysian Customs Department's MySST portal. The thresholds, rates, and deadlines below were verified against RMCD sources and the Sales Tax and Service Tax Acts 2018 as of 2 July 2026.
Who needs to file SST-02?
Malaysia runs a Sales and Service Tax (SST) administered by the Royal Malaysian Customs Department (RMCD). A business must register for SST once its taxable turnover over 12 months crosses the registration threshold for its activity, and some businesses register voluntarily. Once registered, it files an SST-02 return for every taxable period, whether or not any tax was collected in that period.
| Activity | Registration threshold (12-month turnover) |
|---|---|
| Most taxable services | RM500,000 |
| Restaurants and other food and beverage | RM1.5 million |
| Rental or leasing services | RM1 million |
| Financial services (fee or commission based) | RM1 million |
| Construction works | RM1.5 million |
| Credit or charge cards | No threshold; RM25 per card per year |
The service tax scope expanded on 1 July 2025 to cover rental and leasing, fee-based financial services, construction, private healthcare for non-citizens, and some private education, each with its own threshold. Thresholds are set by RMCD and do change, so confirm your sector on the MySST portal before deciding you are below the line.
What are the current SST rates?
Sales tax is charged at 5% or 10% depending on the goods category, with essential goods exempt. Service tax is 6% or 8% depending on the service: food and beverage, telecommunications, vehicle parking, and logistics stay at 6%, while most other taxable services, including rental and fee-based financial services, are at 8%.
When is SST-02 due?
The standard taxable period is two calendar months, and the return together with any tax due is submitted by the last day of the month following the end of the period. So for a May to June taxable period, the SST-02 and payment are due by 31 July. Your first taxable period runs from the date you were required to register to the end of the following month, and under section 25 of the Service Tax Act 2018 you can apply in writing to the Director General of Customs for a different taxable period.
What goes on the return?
The return summarises the taxable sales and services for the period, the Sales Tax and Service Tax charged, and any allowable deductions. You declare the totals, work out the tax payable, and pay through MySST. Accurate, period-by-period records are what make the return a quick review instead of a month-end scramble.
How do you file and pay through MySST?
Filing is electronic through the MySST portal. Payment is by FPX online banking through MySST, or by cheque or bank draft made payable to Ketua Pengarah Kastam and posted to the Customs Processing Centre; cash is not accepted. A nil return is still due for a period with no activity, so file on time even when there is nothing to pay.
What happens if you file or pay late?
| Delay after the due date | Surcharge on unpaid tax |
|---|---|
| First 30 days | 10% |
| Second 30 days | Additional 15% |
| Third 30 days | Additional 15% |
| Maximum | 40% in total |
After the third 30-day period, continued non-payment can lead to prosecution. The surcharge applies to the unpaid tax, not the turnover, but it accrues fast, so the cheapest habit is filing and paying every period on time, including nil periods.
How does Lejar produce your SST-02?
Lejar tracks the tax on your sales and purchases as you record them, so the figures for a period already sit in your books. On the Starter plan and above, it generates the bi-monthly SST-02 summary from those records, so you review the numbers rather than compile them by hand. You still submit and pay through MySST, which is the official RMCD channel.
Frequently asked questions
When is the SST-02 return due?
By the last day of the month following the end of your taxable period. For a May to June period, the return and payment are due by 31 July.
Do I need to file SST-02 if I had no sales?
Yes. A nil return is still due for every taxable period while you are registered, even when no tax was collected.
What is the penalty for paying SST late?
A surcharge of 10% of the unpaid tax for the first 30 days, an additional 15% for the second 30 days, and an additional 15% for the third, up to 40% in total. Continued non-payment after that can lead to prosecution.
Can I change my SST taxable period?
Yes. Under section 25 of the Service Tax Act 2018 you can apply in writing to the Director General of Customs for a taxable period other than the standard two months, and RMCD may allow, vary, or refuse the application.
What SST rate do I charge?
Service tax is 6% or 8% depending on the service: food and beverage, telecommunications, parking, and logistics stay at 6%, most other taxable services are 8%. Sales tax is 5% or 10% by goods category. Confirm your sector on MySST.
Do I need to register for SST?
You must register once your taxable turnover over any 12-month period crosses the threshold for your activity: RM500,000 for most taxable services, RM1 million for rental, leasing, or fee-based financial services, and RM1.5 million for restaurants, food and beverage, or construction work. Some businesses also register voluntarily below the threshold.
Can I file SST-02 myself without an accountant?
Yes. SST-02 filing goes through the same MySST portal steps whether an accountant does it or you do it yourself. Lejar generates the bi-monthly return values from your ledger, so you are checking figures that already match your books rather than compiling them from scratch, then you submit and pay through MySST as usual.