Sales tax is 5% or 10% depending on the goods, and some goods are exempt. Service tax is 8% for most taxable services and 6% for food and beverage, telecommunications, parking and logistics. Some services added from 1 July 2025 have their own rates.
SST Calculator Malaysia
Add or Remove Sales and Service Tax
Work out SST at 5%, 6%, 8% or 10%, on a price before tax or a price that already includes it. Rates from the Royal Malaysian Customs Department, checked 21 October 2026.
| Amount before SST | RM1,000.00 |
|---|---|
| SST | RM80.00 |
| Amount including SST | RM1,080.00 |
Check your goods or service against RMCD's lists before you charge a rate. This is an arithmetic tool, not tax advice.
SST on Common Amounts
SST added to an amount before tax.
| Amount | 5% | 6% | 8% | 10% |
|---|---|---|---|---|
| RM100.00 | RM5.00 | RM6.00 | RM8.00 | RM10.00 |
| RM500.00 | RM25.00 | RM30.00 | RM40.00 | RM50.00 |
| RM1,000.00 | RM50.00 | RM60.00 | RM80.00 | RM100.00 |
| RM5,000.00 | RM250.00 | RM300.00 | RM400.00 | RM500.00 |
How SST Works in Malaysia
Sales and Service Tax (SST) is two separate taxes. Sales tax is charged once, by the manufacturer or importer of taxable goods. Service tax is charged by a registered business that provides a taxable service. A business can charge one, both or neither, depending on what it sells and its turnover.
Sales tax: 5% or 10%
Goods are taxed at 5% or 10% according to their tariff code. Basic food and some essentials are exempt or at 0%. From 1 July 2025 the government moved a range of non-essential and imported goods into the 5% and 10% bands. Check the sales tax order for your product's tariff code before you price it.
Service tax: 8% for most services
Most taxable services, including professional, IT, advertising, digital and consulting services, carry 8% service tax since 1 March 2024. Food and beverage, telecommunications, parking and logistics stay at 6%. From 1 July 2025 the scope widened to rental and leasing, construction, financial services, private healthcare, education and beauty services, each with its own rate and threshold.
Adding SST to a price
Multiply the price before tax by the rate. RM1,000 of consulting at 8% carries RM80 of service tax, so the invoice total is RM1,080.
Taking SST out of a price
Divide the price including tax by 1 plus the rate. RM1,080 divided by 1.08 is RM1,000, so the SST inside it is RM80. Taking 8% off RM1,080 gives the wrong answer, RM86.40.
SST on ads and software
Google, Meta and other foreign digital service providers add 8% service tax to Malaysian accounts. Budget for it. Our Google Ads cost guide shows how it shows up on the bill.
SST and e-invoices
An e-invoice records the tax type, rate and amount for each line, and the seller's SST registration number if it has one. If you are moving to e-invoicing, check whether you need to yet with the e-invoice threshold checker.
Sources
FAQ
SST Questions
Divide the price by 1 plus the rate. For 8%, divide by 1.08: RM108 including SST is RM100 before tax plus RM8 SST. Choose 'Amount includes SST' in the calculator to do this.
Yes. Foreign digital service providers such as Google and Meta charge 8% service tax to Malaysian accounts, so RM1,000 of ad spend costs RM1,080.
Generally when taxable sales or services reach RM500,000 in 12 months. Some services have a different threshold. Check the Royal Malaysian Customs Department (RMCD) MySST portal for your activity.
No. Malaysia replaced GST with SST in September 2018. SST is charged once, by the manufacturer for sales tax or by the provider for service tax, and businesses cannot claim it back the way GST input tax was claimed.
Charging SST on online orders?
O2O builds online stores and e-invoice integrations that show tax correctly on every order.