Malaysia Sales and Service Tax (SST) 马来西亚销售与服务税（Sales and Service Tax，SST）

Malaysia Sales and Service Tax (SST)
Malaysia's Sales and Service Tax (SST) is a single-stage indirect tax system administered by the Royal Malaysian Customs Department (RMCD). SST consists of two separate taxes:

Sales Tax – imposed on taxable goods manufactured in or imported into Malaysia.
Service Tax – imposed on prescribed taxable services provided by registered businesses.

Businesses that meet the prescribed taxable turnover threshold are required to register for SST and comply with the reporting and payment obligations under the Sales Tax Act 2018 and the Service Tax Act 2018.

Current SST Tax Rates
Sales Tax

5% – Applicable to selected taxable goods, including certain construction materials and designated food products.
10% – Standard rate applicable to most other taxable goods.

Service Tax
6% Service Tax
Applicable to essential prescribed services, including:

Food and beverage services
Telecommunications services
Parking services
Logistics and delivery services
Other prescribed essential services

8% Service Tax
Applicable to most other taxable services, including:

Professional services
Accounting and auditing services
Legal services
Consulting services
Management services
Night entertainment services
Other prescribed taxable services

The applicable SST rate depends on the nature of the taxable goods or services as prescribed under Malaysian tax legislation.

SST Registration Requirements
Businesses are required to register for SST if they exceed the prescribed taxable turnover threshold.
Registration Threshold

Annual taxable turnover exceeding RM500,000 (subject to the applicable threshold for the specific business sector).

Certain industries may be subject to different registration thresholds as prescribed by the Royal Malaysian Customs Department (RMCD).

SST Filing and Compliance
Registered businesses are required to:

Charge SST on taxable goods or services where applicable.
Maintain proper accounting and tax records.
Submit SST returns to the Royal Malaysian Customs Department (RMCD).
Pay the SST collected within the prescribed deadlines.

Filing Frequency
SST returns are generally submitted every two months (bi-monthly) together with the corresponding tax payment.

马来西亚销售与服务税（Sales and Service Tax，SST）

马来西亚销售与服务税（Sales and Service Tax，简称 SST）是由马来西亚皇家关税局（Royal Malaysian Customs Department，RMCD）负责管理的单阶段间接税制度（Single-Stage Indirect Tax System）。

SST 由两项独立税种组成：

• 销售税（Sales Tax）——对在马来西亚制造或进口的应税货物征收。

• 服务税（Service Tax）——对注册企业提供的法定应税服务征收。

凡符合规定应税营业额门槛的企业，均须依据**《2018年销售税法令》（Sales Tax Act 2018）及《2018年服务税法令》（Service Tax Act 2018）**办理 SST 注册，并履行申报及缴税义务。

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现行 SST 税率

销售税（Sales Tax）

5% 销售税

适用于指定应税货物，包括：

• 部分建筑材料；

• 指定食品；以及

• 法律规定适用 5% 税率的其他应税货物。

10% 销售税

适用于大多数其他应税货物，为标准销售税税率。

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服务税（Service Tax）

6% 服务税

适用于指定的基本应税服务，包括：

• 餐饮服务（Food and Beverage Services）；

• 电讯服务（Telecommunications Services）；

• 停车服务（Parking Services）；

• 物流及配送服务（Logistics and Delivery Services）；以及

• 其他法定基本应税服务。

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8% 服务税

适用于大多数其他法定应税服务，包括：

• 专业服务（Professional Services）；

• 会计及审计服务（Accounting and Auditing Services）；

• 法律服务（Legal Services）；

• 咨询服务（Consulting Services）；

• 管理服务（Management Services）；

• 夜间娱乐服务（Night Entertainment Services）；以及

• 其他法定应税服务。

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适用的 SST 税率取决于有关货物或服务的性质，并须依据马来西亚相关税务法例及附属法规的规定执行。

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SST 注册要求

凡企业的应税营业额超过法定门槛，均须办理 SST 注册。

注册门槛

• 年度应税营业额超过 RM500,000（须视相关行业适用的注册门槛而定）。

部分行业可能适用不同的注册门槛，具体标准由**马来西亚皇家关税局（RMCD）**依据现行法规规定。

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SST 申报及合规要求

已注册 SST 的企业必须履行以下法定义务：

• 就适用的应税货物或应税服务征收 SST；

• 保存完整及准确的会计账簿及税务记录；

• 向马来西亚皇家关税局（RMCD）提交 SST 税务申报表；

• 于法定期限内缴纳所征收的 SST 税款。

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SST 申报周期

一般情况下，SST 注册企业须**每两个月（双月）**向马来西亚皇家关税局（RMCD）提交一次 SST 税务申报表，并于规定期限内缴纳相应税款。

企业应按时履行申报及缴税义务，以确保符合《2018年销售税法令》及《2018年服务税法令》的相关规定，避免因逾期申报、迟延缴税或违反税务规定而产生罚款、附加税或其他法律责任。

Jul 30,2026