Do I need to register for SST?
By the Lejar team · Updated
You must register for SST once your taxable turnover for any 12-month period exceeds the threshold for what you sell: RM500,000 for goods and most existing taxable services, RM1,000,000 for leasing or rental and financial services, and RM1,500,000 for food and beverage, construction works and private healthcare.
Pick what you sell and enter your taxable turnover for any 12-month period. You must register once it exceeds the threshold for your category.
Enter your sales to check.
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.
Do this in Lejar
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.
Questions
What is the SST registration threshold?
RM500,000 for sales tax on goods and most existing taxable services. RM1,000,000 for leasing or rental services and financial services. RM1,500,000 for food and beverage, construction works and private healthcare. Credit and charge cards have no threshold.
Is the rental threshold RM1.5 million now?
No. The RM1.5 million figure from 1 January 2026 is the threshold for the MSME tenant exemption, a different rule. The registration threshold for leasing or rental services is RM1 million.
What happens after I register?
You charge SST on every taxable supply and file an SST-02 return for each taxable period.