SST Calculator Malaysia 2026
Add sales and service tax to a price, or take it out of a tax-inclusive price, at the rates in force in Malaysia.
Preview page. The rates are checked against official sources; the page is awaiting final review before it is published.
Result
This is an estimate for planning. Confirm the final figure with the bank, JPJ or LHDN before you commit.
How it's calculated
Sales and service tax is two separate taxes. Service tax is charged on taxable services, generally at 8% and at 6% for the services in the First Schedule of the rate order. Sales tax is charged on taxable goods, generally at 10% and at 5% for the goods in its First Schedule.
tax = amount × rate when adding tax, and amount before tax = price ÷ (1 + rate) when taking it out.
Worked example (the default inputs). A RM 100.00 service taxed at 8% carries RM 8.00 of service tax, for RM 108.00 in total. The same RM 100.00 meal at a restaurant, at 6%, would carry RM 6.00.
Going the other way, a tax-inclusive bill of RM 108.00 at 8% is RM 108.00 ÷ 1.08 = RM 100.00 before tax, with RM 8.00 of tax inside it.
The 6% list
The Service Tax (Rate of Tax) (Amendment) Order 2025 fixes 6% for prepared food and beverages, telecommunication services, parking, logistics, private healthcare, traditional and complementary medicine, allied health, construction works and education. A further amendment in 2026 added rental and leasing services to the 6% list with effect from 1 January 2026. Budget 2027 proposes moving elderly care services from 8% to 6% from 1 January 2027; that change was not yet gazetted when this page was checked.
Who charges it
Only businesses registered for SST charge it, and registration depends on the value of taxable services or goods over twelve months against a threshold for each group. A small café below the threshold does not add service tax; a large one does. If a bill shows service tax, it should also show the provider’s SST registration number. When in doubt, the Royal Malaysian Customs Department’s MySST portal lists the orders and guides.
FAQ
What is the SST rate in Malaysia?
Service tax is 8% on most taxable services and 6% on a list that includes food and beverage, telecommunications, parking, logistics, private healthcare, education, construction works and, from 1 January 2026, rental and leasing. Sales tax is 10% on most taxable goods and 5% on the goods in the First Schedule of the Sales Tax (Rate of Sales Tax) Order 2025; many basic goods are exempt.
What is the difference between sales tax and service tax?
Sales tax is charged once, by the manufacturer or importer, on taxable goods; you usually do not see it on a shop receipt because it is already in the price. Service tax is charged by a registered service provider on the service you buy, and appears on the bill, such as a restaurant or telco bill. Only businesses above the registration threshold for their service charge it.
Which services were added to service tax in 2025?
From 1 July 2025 the scope was widened to rental and leasing, construction works except residential buildings, more financial services, private healthcare for non-citizens, private education with fees above RM 60,000 a year per student and services to non-citizen students, and beauty and wellness services. Each group has its own rate and registration threshold.
Do I pay SST on my credit card?
Yes, as a fixed amount rather than a percentage: RM 25 for each card when it is activated and every twelve months after that, under the Second Schedule of the service tax rate order. Your card statement shows the charge.
How do I take SST out of a price?
Divide the tax-inclusive price by 1 plus the rate. A RM 108.00 bill that includes 8% service tax is RM 100.00 before tax, so the tax is RM 8.00. Choose "Including tax" above to do it for any amount.
Sources
- Service Tax (Rate of Tax) (Amendment) Order 2025, P.U.(A) 173/2025, from 1 July 2025: 8% generally, 6% for the First Schedule services
- Service Tax (Rate of Tax) (Amendment) Order 2026, P.U.(A) 125/2026: rental or leasing services at 6% from 1 January 2026
- Sales Tax (Rate of Sales Tax) Order 2025, P.U.(A) 170/2025, from 1 July 2025: 10% generally, 5% for the First Schedule goods
- Royal Malaysian Customs Department, MySST orders and FAQ on the 2025 expansion of service tax
- Ministry of Finance, Budget 2027 tax measures, Lampiran 34 (elderly care service tax from 8% to 6% from 1 January 2027, proposal)