SST Calculator Malaysia

Work out sales tax and service tax on your purchase under Malaysia's expanded 2026 SST scope, covering goods, services, and rental categories.

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Amount excl. SST
RM 1,000
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SST Rate
8%
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SST Amount
RM 80
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Amount incl. SST
RM 1,080

1Enter Amount

RM
Tax Type:
SST Rate:
Calculation:
Amount entered is before tax — SST is added on top. Amount entered already includes SST — the tax is extracted.

Sales tax on taxable goods — 5% or 10%, charged at the manufacturer / import level. Service tax on taxable services — 8% standard (6% for F&B, telco, parking & logistics).

2Your Result

Amount EnteredRM 1,000.00
Tax Type Sales Tax Service Tax
SST Rate8%
Amount excl. SSTRM 1,000.00
SST AmountRM 80.00
Amount incl. SSTRM 1,080.00

SST payable in RM across common amounts and rates. Your current rate column and amount row are highlighted.

Amount (RM) 5% 6% 8% 10%

Frequently Asked Questions (FAQs) on SST Malaysia

What is the current SST rate in 2026?

Sales tax is charged at 5% or 10% depending on the goods category, while service tax is generally 8%, with select categories like food and beverage, telecommunications, and rental or leasing charged at 6%.

What changed in the July 2025 SST expansion?

Over 4,800 additional goods and services entered the tax net, including rental and leasing, financial services, private healthcare for non-citizens, and private education for international students.

Is SST the same as GST?

No, SST is a single-stage tax with no input tax credit, meaning the tax embeds into pricing at one point, unlike GST’s multi-stage value-added structure.

What is the SST registration threshold?

Most taxable service categories register at RM500,000 in annual turnover, though the rental and leasing category has a higher RM1 million threshold.

Are basic food items subject to SST?

No, essential goods like rice, chicken, meat, and vegetables remain zero-rated to protect the cost of living under the current SST structure.

What is the SST rate on rental and leasing services?

The rate for industrial rental or leasing was reduced from 8% to 6% effective 1 January 2026, with the MSME exemption threshold raised to RM1.5 million in annual sales.

Has the SST grace period ended?

Yes, the penalty-free grace period for businesses newly liable after the July 2025 expansion ended on 31 December 2025, with full enforcement now active.

What is the penalty for late SST registration?

Businesses that should have registered but didn’t can face fines of up to RM30,000 and possible criminal prosecution under the Sales Tax Act 2018 and Service Tax Act 2018.

Are imported fruits taxed under SST?

Some imported fruits are taxed at 5%, though following public feedback, apples, oranges, mandarin oranges, and dates were removed from the list and remain exempt.

Do I need to file SST returns even with no tax payable?

Yes, a nil SST-02 return must still be filed for every bi-monthly taxable period to keep your registration in good standing and avoid failure-to-file penalties.

What is the SST rate on construction services?

The SST rate on construction works was reduced from 6% to 3%, aimed at easing costs for businesses undergoing refurbishment or expansion.

How does SST interact with e-invoicing?

SST and e-invoicing are separate obligations; from January 2026, individual e-invoices are required for transactions above RM10,000, regardless of your SST filing status.