Starting from 1 July 2025, Malaysia’s Service Tax (SST) has expanded to cover more industries and services. Many businesses—especially in services, consulting, digital, and healthcare—must now evaluate whether they’ve crossed the registration threshold and need to register for SST.
To help you stay compliant, we’ve summarised all key service groups, their thresholds, and applicable SST rates in one easy-to-reference table.
Important Note: Don’t Overlook These SST Thresholds
The following services have specific SST registration thresholds that must be carefully monitored:
- Private Healthcare Services (for both citizens & non-citizens): RM1,500,000
- Rental or Leasing Services (excluding housing): RM1,000,000
- Construction Services (excluding residential projects): RM1,500,000
!!! Key Reminder:
Even if your services are SST-exempt (such as B2B, micro-enterprises, or services to Malaysian citizens), the total revenue must still be included in the threshold calculation. If your annual turnover exceeds the threshold, SST registration is mandatory.
(201706002678 & AF 002133)