Malaysia SST Calculator (Sales Tax & Service Tax)
Service tax by type of service and sales tax by rate, added or taken out.
Malaysia · Royal Malaysian Customs (MySST) rates for service tax and sales tax · Sources
SST rates
| Any other taxable service | 8% |
|---|---|
| Financial services | 8% |
| Food and beverage | 6% |
| Parking | 6% |
| Logistics | 6% |
| Telecommunications | 6% |
| Rental or leasing | 6% |
| Construction work | 6% |
| Private healthcare | 6% |
| Education | 6% |
| Credit or charge card | RM25 a card |
| All other taxable goods | 10% |
|---|---|
| Goods in the Rate of Tax Order | 5% |
| Low value goods from abroad | 10% |
| Exempt goods (Exemption Order) | exempt |
| Specific rate per unit | per unit |
Rules used and official sources
- Royal Malaysian Customs (MySST): sales tax and service tax rates
- MySST: the 5% and 10% sales tax rates and exempt goods
- MySST: the SST orders (rates of tax and exemptions)
- MySST: general guide to sales tax, with the value of imported goods (PDF, Malay)
- Sales Tax (Rate of Tax for Low Value Goods) Order (PDF)
- Sales Tax (Determination of Low Value Goods) Order (PDF)
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the Malaysia SST Calculator (Sales Tax & Service Tax)
Malaysia taxes consumption with two separate taxes: service tax on taxable services, charged by registered service providers, and sales tax on taxable goods, charged once by registered manufacturers and on imports. This calculator adds either tax to a price, or takes it out of a price that already includes it, at the rate the Royal Malaysian Customs Department sets: 8% for most taxable services and 6% for food and beverage, parking, logistics, telecommunications, rental or leasing, construction work, private healthcare and education; 10% or 5% for goods, or nothing for exempt goods.
It also covers the RM25 a year charged on each credit or charge card, specific rates per unit, the 10% on low value goods bought from abroad, and sales tax on imported goods, which is charged on the customs value plus import and excise duty. Nothing you type leaves your browser.
How to use it
- Choose service tax or sales tax.
- For service tax, choose the type of service; for sales tax, the rate for the goods (the 5% and specific rates are listed by tariff code in the Rate of Tax Order).
- Say whether the amount is before SST or already includes it, and enter it. For imported goods, tick the box and enter the customs value with any import and excise duty instead.
- Read the SST, the price before it and the price with it. Copy the result to paste it into a quote or an invoice.
Examples
Service tax at 8%: RM200.00 · total RM2,700.00
Before SST RM80.00 · service tax at 6% RM4.80
Sales tax RM1,200.00 · total RM13,200.00
Sale value RM21,000.00 · sales tax at 10% RM2,100.00
Service tax RM50.00 a year (RM25 a card)
Service tax rates
Service tax is 8% on taxable services, except food and beverage, parking, logistics and telecommunications services, which are taxed at 6%. Rental or leasing services, construction work services, private healthcare and education are taxed at 6%, and financial services at 8%. Credit and charge cards carry a specific tax of RM25 on the issue of each principal or supplementary card and for every year, or part of a year, after that (MySST). Service tax is charged on taxable services provided in Malaysia by a registered person carrying on a business, and on imported taxable services.
Sales tax rates
Sales tax is charged on taxable goods manufactured in Malaysia by a taxable person and sold, used or disposed of by them, and on taxable goods imported into Malaysia. The rate is 5% or a specific rate for goods listed in the Sales Tax (Rate of Tax) Order, nothing for goods in the Sales Tax (Goods Exempted from Tax) Order, and 10% for every other taxable good (MySST FAQ, SST orders). Manufacturers and sub-contractors must register once their taxable sales pass RM500,000 in twelve months (MySST).
Imported goods and low value goods
For imported goods, the value sales tax is charged on is the customs value of the goods under the Customs Act plus any customs duty and excise duty paid or payable (MySST general guide). Goods sold at RM500 or less and brought into Malaysia by land, sea or air are low value goods, taxed at 10%; cigarettes, tobacco products, liquor, smoking pipes, e-cigarettes and vape liquids are not low value goods (rate order, goods order).
Limitations
- Whether a service is taxable, and the rate for particular goods, depend on the SST orders and the tariff code; the calculator applies the rate you choose.
- Exemptions for particular buyers (such as registered manufacturers buying raw materials), the rules for designated and special areas, and service tax on imported taxable services are not worked out.
- Amounts are rounded to the sen. A seller’s invoice may round per line or per invoice.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What is the SST rate in Malaysia?
Service tax is 8% for most taxable services and 6% for food and beverage, parking, logistics, telecommunications, rental or leasing, construction work, private healthcare and education. Sales tax is 10% on most taxable goods, 5% on goods listed in the Rate of Tax Order, and nothing on exempt goods.
How do I take SST out of a price?
Divide the price by 1 plus the rate: a RM108 bill with 8% service tax is RM108 ÷ 1.08 = RM100 before tax, so the tax is RM8. Choose “Including SST” and the calculator does it for you.
Is the service tax at restaurants 6% or 8%?
Food and beverage services are taxed at 6%.
Why is there RM25 of service tax on my credit card?
Credit and charge cards carry a specific service tax of RM25 for each principal and supplementary card when it is issued, and for every year, or part of a year, after that.
How is sales tax worked out on imported goods?
On the customs value of the goods plus any import duty and excise duty. RM20,000 of goods with RM1,000 of import duty at 10% pays RM2,100 of sales tax.
Are my figures sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.