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SST rates in Malaysia: 5%, 6%, 8% or 10%

By the Lejar team · Updated

Service tax is 6% or 8%. Most taxable services are 8%. Food and beverage, telecommunications, parking, logistics, construction works and, from 1 January 2026, rental and leasing are 6%. Private healthcare and private education are 6% too, but Malaysian citizens are exempt. Sales tax on goods is 5% or 10% by tariff code, and essential goods are exempt.

Type what you sell to find the rate for your service or goods category.

Goods rates follow the product’s tariff code.

  • Food and beverageService tax
    6%
  • TelecommunicationsService tax
    6%
  • Vehicle parkingService tax
    6%
  • LogisticsService tax
    6%
  • Leasing or rentalService taxFrom 1 January 2026 (8% from 1 July 2025). Excludes residential homes, assets outside Malaysia and finance leases. RMCD Service Tax Policy 2/2025 sets the exemptions and the refund mechanism.
    6%
  • Construction worksService taxFrom 1 July 2025. Non-reviewable contracts are exempt to 30 June 2027 (Service Tax Policy 3/2025).
    6%
  • Private healthcareService taxFrom 1 July 2025. Malaysian citizens are exempt.
    6%
  • Private educationService taxMalaysian citizens are exempt. Private schools are taxable only where fees exceed RM60,000 per student per academic year.
    6%
  • Credit and charge cardsService taxA flat amount, not a percentage.
    RM25 per card a year
  • Financial services (fee-based)Service taxFrom 1 July 2025.
    8%
  • Most other taxable servicesService taxCheck that your service is in the Service Tax Regulations First Schedule on MySST.
    8%
  • Goods in the 5% bandSales taxGoods are 5% or 10% by goods category, set by tariff code. The 1 July 2025 review brought more discretionary goods into sales tax.
    5%
  • Goods in the 10% bandSales taxGoods are 5% or 10% by goods category. The rate depends on the tariff code of the goods, so check the code on MySST.
    10%
  • Essential goodsSales taxEssential goods carry no sales tax. The 1 January 2026 changes added agricultural exemptions.
    Exempt

Know your rate? Work out the SST on a price.

A guide, not tax advice. Figures checked against the sources below on 29 October 2026. LHDN and RMCD change the rules, so confirm with them before you rely on a result.

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Lejar tracks the SST on your posted invoices and bills and builds the SST-02 figures every two months, on the Starter plan and above.

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Questions

Is SST 6% or 8%?

Both, for service tax. Most taxable services are 8%. Food and beverage, telecommunications, parking and logistics stay at 6%. Rental and leasing is 6% from 1 January 2026, and construction works are 6%.

What is the sales tax rate on goods?

Sales tax is 5% or 10% depending on the goods category, under the Sales Tax Act 2018. Essential goods are exempt. The exact rate for a product depends on its tariff code, so check that code on MySST.

Do I charge SST if I am not registered?

No. Below the registration threshold you may not charge SST. Once registered, you charge it on every taxable supply and file SST-02.

Sources

Read the rules