SST Calculator Malaysia
Malaysia's service tax is 8% for most services and 6% for food and beverage, telecommunications, parking, logistics, construction and rental, and sales tax on goods is 10% or 5%. RM100 + 8% SST = RM 108.00; to take 8% out of a total, divide by 1.08. Enter your amount below.
Result
Total including SST
SST RM 8.00 at 8%
| Price before tax | RM 100.00 |
|---|---|
| SST (8%) | RM 8.00 |
| Total including tax | RM 108.00 |
| Tax share of the total | 7.41% |
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SST rates in Malaysia (2026)
| Rate | Applies to |
|---|---|
| 8% | General service tax (most taxable services, including fee-based financial services) |
| 6% | Food and beverage, telecommunications, parking, logistics, construction, rental and leasing (from 1 January 2026), private healthcare for non-citizens, taxable private education |
| 10% | Sales tax, standard rate (non-essential and premium goods) |
| 5% | Sales tax, reduced rate (listed goods) |
| 0% | Exempt essential goods |
How SST is worked out
- Add SST: tax = price × rate; total = price + tax.
- Remove SST: price = total ÷ (1 + rate); tax = total − price.
- Restaurants: service tax on the food and drink only; the service charge is added separately.
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Prices with and without SST
| Amount | + 6% | + 8% | + 10% | Before 6% (if inclusive) | Before 8% (if inclusive) |
|---|---|---|---|---|---|
| RM 10.00 | RM 10.60 | RM 10.80 | RM 11.00 | RM 9.43 | RM 9.26 |
| RM 50.00 | RM 53.00 | RM 54.00 | RM 55.00 | RM 47.17 | RM 46.30 |
| RM 100.00 | RM 106.00 | RM 108.00 | RM 110.00 | RM 94.34 | RM 92.59 |
| RM 500.00 | RM 530.00 | RM 540.00 | RM 550.00 | RM 471.70 | RM 462.96 |
| RM 1,000.00 | RM 1,060.00 | RM 1,080.00 | RM 1,100.00 | RM 943.40 | RM 925.93 |
| RM 5,000.00 | RM 5,300.00 | RM 5,400.00 | RM 5,500.00 | RM 4,716.98 | RM 4,629.63 |
SST registration thresholds (12 months)
| Business | Threshold |
|---|---|
| Most services | RM 500,000.00 |
| Manufacturer of taxable goods | RM 500,000.00 |
| Food and beverage | RM 1,500,000.00 |
| Rental and leasing | RM 1,000,000.00 |
| Financial services | RM 1,000,000.00 |
| Construction | RM 1,500,000.00 |
| Private healthcare | RM 1,500,000.00 |
- Residential letting is outside service tax; Malaysian students' private education fees are exempt below the set limit.
- Budget 2027: elderly care services move to 6% from 1 January 2027, with fees up to RM96,000 a year per person exempt.
Sources
- Ministry of Finance: FAQ on service tax scope and rates
- Ministry of Finance: Updated SST policy, January 2026
- KPMG Malaysia: 6% for rental and leasing
- KPMG Malaysia: 2025 sales tax review and service tax expansion
- RMCD: Guide on food and beverage services
- Bernama: Budget 2027 elderly care service tax
Disclaimer: Whether a service or product is taxable, and at which rate, depends on its exact classification; check MySST or your tax adviser.
Frequently asked questions
What is the SST rate in Malaysia in 2026?
Service tax is 8% for most taxable services and 6% for food and beverage, telecommunications, parking, logistics, construction, rental and leasing (from 1 January 2026), private healthcare for non-citizens and taxable private education. Sales tax on goods is 10% or 5%, with essential goods exempt.
How do I add 8% SST to a price?
Multiply by 1.08. RM100 + 8% SST = RM 108.00; the tax is RM8.
How do I remove SST from a total?
Divide by 1 + the rate. RM108 including 8% SST is RM 100.00 before tax, so the tax is RM8. Do not just take 8% off RM108, which gives RM8.64.
Is SST charged on a restaurant's service charge?
No. Under the customs F&B guide, service tax is charged on the food and drink, not on the 10% service charge. RM100 of food with a 10% service charge and 6% service tax totals RM 116.00.
When must a business register for SST?
When taxable sales or services pass the threshold over 12 months: RM500,000 for most services and for manufacturers, RM1.5 million for food and beverage, construction and private healthcare, and RM1 million for rental and financial services.
What changed in SST from July 2025?
Sales tax was revised to 5% and 10% for non-essential and premium goods, and service tax was extended to rental and leasing, construction, fee-based financial services, private healthcare for non-citizens, private education and beauty services. Rental and leasing fell from 8% to 6% from 1 January 2026.
Did Budget 2027 change SST?
Budget 2027 keeps SST. It cuts service tax on elderly care services from 8% to 6% from 1 January 2027, with fees up to RM96,000 per person a year exempt, and adds a sales tax refund for supplies of machinery and raw materials to manufacturers.
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