Service Tax
Service Tax (SST) Categories
This section presents the main Service Tax (SST) categories in Malaysia. Each group represents a specific type of taxable service along with its applicable threshold and tax rate.
Service Type Code Description Threshold Tax Rate 9901010650 Accommodation RM500,000 8%
Service Type Code Description Threshold Tax Rate 9902012651 Food and Beverage RM1,500,000 6%
Service Type Code Description Threshold Tax Rate 9903010652 Night Clubs RM500,000 8% 9903020653 Dance Halls RM500,000 8% 9903040655 Massage Parlours RM500,000 8% 9903050656 Public Houses RM500,000 8% 9903060657 Beer Houses RM500,000 8% 9903070691 Karaoke RM500,000 8% 9903080501 Wellness Centre RM500,000 8% 9903090502 Beauty Centre RM500,000 8%
Service Type Code Description Threshold Tax Rate 9904011658 Private Club RM500,000 8%
Service Type Code Description Threshold Tax Rate 9905011659 Golf Club and Golf Driving Range RM500,000 8%
Service Type Code Description Threshold Tax Rate 9906011660 Betting and Gaming RM500,000 8%
Service Type Code Description Threshold Tax Rate 9907010670 Advocate and Solicitors, RM500,000 8% 9907020669 Public Accountant RM500,000 8% 9907030673 Licensed / Registered Surveyor, Appraisers, RM500,000 8% 9907040671 Professional Engineer RM500,000 8% 9907050672 Architect RM500,000 8% 9907061674 Consultant RM500,000 8% 9907071675 Management RM500,000 8% 9907071685 Training or Coaching Services RM500,000 8% 9907081668 Employment RM500,000 8% 9907091667 Private Agency RM500,000 8% 9907101676 IT Providers RM500,000 8% 9907121690 Digital Service and RM500,000 8% 9907131694 Maintenance and Repair RM500,000 8%
Service Type Code Description Threshold Tax Rate 9908010678 Credit Card and Charge Card – RM25 9908020503 Financial RM500,000 8% 9908030504 Other Financial RM500,000 8% 9909010661 Insurance and Takaful RM500,000 8%
Service Type Code Description Threshold Tax Rate 9903030654 Healthcare Service Facility RM1,500,000 6% 9909020662 Telecommunication RM500,000 6% 9909041664 Parking Space Operator RM500,000 6% 9909051666 Automotive Repair Centre RM500,000 8% 9909081677 Advertising RM500,000 8% 9909081679 Paid TV Broad Casting RM500,000 8% 9909091680 Electricity RM500,000 8% 9909101681 Air Transport RM500,000 8% 9909121683 Brokerage RM500,000 8% 9909131684 Amusement Park Operator RM500,000 8% 9909141686 Cleaning Services RM500,000 8% 9909150505 Traditional Practice and Complementary Medical Services RM1,500,000 6% 9909160506 Allied Health Medical Practice Services RM1,500,000 6%
Service Type Code Description Threshold Tax Rate 9909030663 Custom Agents – 6% 9909061665 Courier RM500,000 6% 9910010692 Logistic RM500,000 6% 9910020693 Delivery (e-Dagang) RM500,000 8%
Service Type Code Description Threshold Tax Rate 9911011507 Rental or Leasing Services RM1,000,000 8%
Service Type Code Description Threshold Tax Rate 9912010511 Construction Work Services RM1,500,000 6%
Service Type Code Description Threshold Tax Rate 9913010512 Private Education Services (Non-Citizen) – 6% 9913020513 Higher Education Services RM60,000 6%
Solve your service tax issues now.
