{"id":860,"date":"2026-04-20T09:20:17","date_gmt":"2026-04-20T09:20:17","guid":{"rendered":"https:\/\/www.corporatefinedge.my\/staging\/?p=860"},"modified":"2026-04-20T09:34:16","modified_gmt":"2026-04-20T09:34:16","slug":"sst-malaysia-2026-registration-meaning-exemption-list-rates","status":"publish","type":"post","link":"https:\/\/www.corporatefinedge.my\/zh-hans\/uncategorized\/sst-malaysia-2026-registration-meaning-exemption-list-rates\/","title":{"rendered":"SST Malaysia 2026: Registration, Meaning, Exemption List &amp; Rates"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"860\" class=\"elementor elementor-860\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fae7335 e-flex e-con-boxed e-con e-parent\" data-id=\"fae7335\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12090bd elementor-widget elementor-widget-heading\" data-id=\"12090bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Introduction<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b6f58 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d6b6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong>Sales and Service Tax (SST)<\/strong>\u00a0is principal indirect tax on the sale and consumption of goods and services, It operates as a single-stage tax, meaning it is charged only once, either at the manufacturing or importation stage (for goods) or at the point of service (for services). Consumers ultimately bear the cost of SST, while businesses collect and remit the tax to the\u00a0<strong>Royal Malaysian Customs Department (RMCD)<\/strong>.<\/p><p><strong style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">Key Takeaways:<\/strong><\/p><ul><li dir=\"ltr\" aria-level=\"1\"><strong>Sales tax at 5% or 10%; service tax at 6%<\/strong>\u00a0for essentials (F&amp;B, telecom, logistics) and 8% for most others.<\/li><li dir=\"ltr\" aria-level=\"1\">From July 2025, over\u00a0<strong>4,800 goods and services<\/strong>\u00a0like leasing, rental, private healthcare, and education (for foreigners) are included at 5% SST.<\/li><li dir=\"ltr\" aria-level=\"1\">Essentials such as\u00a0<strong>rice, chicken, medicines, and local fish remain exempt<\/strong>; some fruits added in 2025.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Businesses above RM500,000 turnover must register<\/strong>; penalty free grace period until Dec 31, 2025.<br \/><br \/><\/li><\/ul><p id=\"h0\"><strong>What is SST in Malaysia?<\/strong><span id=\"h0\"><\/span><span id=\"h0\"><\/span><\/p><p dir=\"ltr\"><strong>SST, or Sales and Service Tax<\/strong>\u00a0is Malaysia&#8217;s primary consumption tax, levied on the purchase and sale of goods and services. Businesses collect SST from consumers and remit it to the government, while the final tax burden falls on the end consumer.\u00a0<\/p><p dir=\"ltr\">Malaysia reintroduced SST on 1 September 2018 under the\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/SST%20Act\/Sales%20Tax%20Act%202018_b.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Sales Tax Act 2018<\/strong><\/a>, replacing the\u00a0<strong>Goods and Services Tax (GST)<\/strong>. Unlike GST, which applied at every stage of the supply chain, SST operates as a single-stage tax \u2014 applied either at the manufacturing stage for goods or at the point of consumption for services.<\/p><p id=\"h0\" dir=\"ltr\" aria-level=\"1\"><strong>SST Comprises Two Separate Taxes: \u00a0<\/strong><\/p><ol><li dir=\"ltr\" aria-level=\"1\"><strong>Sales Tax<\/strong>\u00a0is applicable to taxable goods either manufactured in or imported into Malaysia.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Service Tax<\/strong>\u00a0is levied on specific services provided by businesses in Malaysia.\u00a0<br \/><br \/><\/li><\/ol><p dir=\"ltr\">Click here to know the\u00a0<a href=\"https:\/\/www.cleartax.com\/my\/en\/gst-vs-sst\" target=\"_blank\" rel=\"noopener noreferrer\"><u>difference between GST and SST in Malaysia<\/u><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d8537e elementor-widget elementor-widget-heading\" data-id=\"9d8537e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who pays SST in Malaysia?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e9a7a elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b9e9a7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">In Malaysia, the Sales and Services Tax (SST) is paid by consumers when they purchase goods or services that are subject to the tax. However, businesses are responsible for collecting and remitting the SST to the government.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c867e11 elementor-widget elementor-widget-heading\" data-id=\"c867e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SST Rates in Malaysia\u200b\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2329b41 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2329b41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Malaysia\u2019s SST rates follow a multi-tier structure, with different rates applied based on the type and necessity of goods or services.<\/p><ul><li><strong>Sales Tax at 5%<\/strong>: Select items, including construction materials, some foodstuffs, petroleum oils, and (from July 2025) additional imported goods like certain fruits and premium seafood, now subject to 5% after the latest update.\u00a0<\/li><li><strong>Sales Tax at 10%<\/strong>: The standard rate for most taxable goods and imports. Luxury and non-essential items, such as high-end bicycles, essential oils, and antique artworks, may fall into this category, especially with the 2025 changes.\u00a0<\/li><li><strong>Service Tax at 8%<\/strong>: Effective from March 2024, the rate applies to most services, excluding food &amp; beverage, telecommunication, parking, and logistics services.\u00a0<\/li><li><strong>Service Tax at 6%<\/strong>: For food &amp; beverage, telecommunication, parking, logistics, and (from July 2025) specific new categories like construction and private healthcare (for foreigners) and private education (for international students).\u00a0<\/li><li><strong>Zero-rated and Exempted Goods<\/strong>: Essential goods such as rice, chicken, beef, vegetables, eggs, local fish, books, medicines, and basic building materials remain exempt or zero-rated, ensuring affordability for the public.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c17657 elementor-widget elementor-widget-heading\" data-id=\"0c17657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SST Exemptions List in Malaysia\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4e172 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"db4e172\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Malaysia\u2019s SST framework continues to protect essential items through exemptions &amp; zero-rating and the following is the list of goods exempted from SST:<\/p><ul><li>Food staples: rice, chicken, beef, vegetables, eggs<\/li><li>Local fish species (e.g., selar, tongkol, cencaru, sardines)<\/li><li>Books, educational materials, medicines<\/li><li>Pharmaceuticals, basic building materials, and school supplies<\/li><li>Goods manufactured for export purposes\u00a0<br \/><br \/><\/li><\/ul><p><strong>From 1st July 2025<\/strong>: Select imported fruits (apples, oranges, mandarin oranges, and dates) have been added to the exempt list following public feedback.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81cbabe elementor-widget elementor-widget-heading\" data-id=\"81cbabe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SST Registration in Malaysia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd71655 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"fd71655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">It&#8217;s important to note that the registration for sales tax and service tax are separate, each with its own submission process. Here are the simplified steps for SST registration in Malaysia:<\/p><ul><li dir=\"ltr\" aria-level=\"1\"><strong>Step 1:<\/strong>\u00a0Visit the MySST portal, the government website dedicated to SST registration, at\u00a0<a href=\"http:\/\/www.mysst.customs.gov.my\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>www.mysst.customs.gov.my<\/u><\/a>.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Step 2:<\/strong>\u00a0Fill out the recommended registration form with accurate information as requested.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Step 3:\u00a0<\/strong>Upon submission, you will receive an approval letter immediately, confirming the successful completion of the registration process.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Step 4:\u00a0<\/strong>Additionally, you will be assigned a sales tax registration number.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Step 5:\u00a0<\/strong>The system will provide details such as the effective date of registration, as well as the rules and responsibilities that you need to acknowledge.<\/li><li dir=\"ltr\" aria-level=\"1\"><strong>Step 6:\u00a0<\/strong>The approval confirmation letter will be automatically sent to your registered email address for future reference.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de5a434 elementor-widget elementor-widget-heading\" data-id=\"de5a434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Which businesses must apply for SST registration in Malaysia?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-168c0c1 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"168c0c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">Businesses involved in offering taxable goods and services are required to register for Sales and Services Tax in Malaysia, provided they fulfil certain criteria outlined below:<\/p><p id=\"h6\" dir=\"ltr\"><strong>1. For Sales Tax Registration<\/strong><\/p><ul><li dir=\"ltr\" aria-level=\"1\">Engaged in the manufacture of taxable goods.<\/li><li dir=\"ltr\" aria-level=\"1\">The total sales value over the preceding 12 months surpasses RM 500,000.<br \/><br \/><\/li><\/ul><p id=\"h7\" dir=\"ltr\"><strong>2. For Service Tax Registration<\/strong><\/p><ul><li dir=\"ltr\" aria-level=\"1\">Provide prescribed taxable services.<\/li><li dir=\"ltr\" aria-level=\"1\">Total taxable service value exceeds RM500,000 in the past 12 months (increased to RM1 million for some services from July 2025; e.g., rental\/leasing and financial services).<\/li><li dir=\"ltr\" aria-level=\"1\">New categories and thresholds introduced in July 2025: construction and private healthcare (RM1.5 million), private education (RM60,000 per student\/year).<br \/><br \/><\/li><\/ul><p dir=\"ltr\" aria-level=\"1\"><strong>Registration deadlines<\/strong>\u00a0are tied to when your business surpasses the threshold. Updated deadlines apply to new categories under the 2025 rules, including a grace period until December 31, 2025, for businesses to comply without penalty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72a9236 elementor-widget elementor-widget-heading\" data-id=\"72a9236\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Penalties of SST Dues\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d37d14 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0d37d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Here are the possible penalties tied to Sales and Service Tax (SST) offences in Malaysia:<\/p><p id=\"h9\"><strong>1. Non-Submission of SST Returns:<\/strong><\/p><p>Failing to\u00a0<a href=\"https:\/\/www.cleartax.com\/my\/en\/sst-return-filing\" target=\"_blank\" rel=\"noopener noreferrer\">file SST returns<\/a>\u00a0can result in severe penalties for the taxable entity. The penalties include:<\/p><ul><li>A fine of up to RM50,000,<\/li><li>A prison term of up to three years,<\/li><li>Or both the fine and imprisonment.<br \/><br \/><\/li><\/ul><p id=\"h10\"><strong>2. Non-Payment of SST Dues:<\/strong><\/p><p>Failure to make the requisite SST payments also carries hefty penalties which encompass:<\/p><ul><li>A fine amounting to RM50,000,<\/li><li>Imprisonment for up to three years,<\/li><li>Or both.<br \/><br \/><\/li><\/ul><p id=\"h11\"><strong>3. Late Payment Penalties:<\/strong><\/p><p>Below is a tabulation of the penalty rates charged for varying durations of late payments:<\/p><figure class=\"table\"><table><tbody><tr><td><strong>Late SST Payment Duration<\/strong><\/td><td><strong>Penalty Rate<\/strong><\/td><\/tr><tr><td>1-30 days<\/td><td>10%<\/td><\/tr><tr><td>31-60 days<\/td><td>15%<\/td><\/tr><tr><td>61-90 days<\/td><td>15%<\/td><\/tr><tr><td>91 days and above<\/td><td>Maximum 40%<\/td><\/tr><\/tbody><\/table><\/figure><p><strong>Note<\/strong>: A penalty-free grace period is in effect until December 31, 2025, for businesses genuinely making efforts to comply with the new rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction The\u00a0Sales and Service Tax (SST)\u00a0is princip [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":861,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/posts\/860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/comments?post=860"}],"version-history":[{"count":4,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/posts\/860\/revisions"}],"predecessor-version":[{"id":865,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/posts\/860\/revisions\/865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/media\/861"}],"wp:attachment":[{"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/media?parent=860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/categories?post=860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.corporatefinedge.my\/zh-hans\/wp-json\/wp\/v2\/tags?post=860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}