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Malaysia Malaysia Taxation Appendix 1 – Summarised First Schedule of STR 2018 in Malaysia
KNOWLEDGE|
Group |
|
Service description |
Threshold (RM) |
SST rate |
Examples ³ |
|
A |
|
Accommodation ¹ ² |
500,000 |
8% |
Hotels, inns, homestay, similar establishments |
|
B |
|
Food and beverage ¹ ² |
1,500,000 |
6% |
Restaurant, bar, café, catering services |
|
C |
|
Night clubs, dance halls, cabarets, Karaoke centre, wellness centre, massage parlour, public houses, beer houses ¹ ² |
500,000 |
8% |
Entrance fees, membership fees |
|
D |
|
Private club ² |
500,000 |
8% |
Membership fees, subscription fees, member services |
|
E |
|
Golf club and golf driving range ² |
500,000 |
8% |
Golf course, drive range, coaching, equipment rental |
|
F |
|
Betting and gaming |
500,000 |
8% |
Lotteries, sweepstakes, casinos |
|
G |
Professionals or skills |
||||
|
(a) |
Legal services ¹ |
500,000 |
8% |
Legal consultation, contract drafting |
|
|
(b) |
Legal services on Islamic matters ¹ |
500,000 |
8% |
Shariah advisory services |
|
|
(c) |
Accounting, auditing, bookkeeping, consultancy or other professional services ¹ |
500,000 |
8% |
Payroll, tax filing, advisory services |
|
|
(d) |
Surveying services ¹ |
500,000 |
8% |
Land surveying, building surveying |
|
|
(e) |
Engineering consultancy services ¹ |
500,000 |
8% |
Design and planning services, structural engineering |
|
|
(f) |
Architectural services ¹ |
500,000 |
8% |
Master planning, site supervision |
|
|
(g) |
Consultancy / training / coaching services ¹ |
500,000 |
8% |
Business strategy, fitness training |
|
|
(h) |
Information technology services ¹ |
500,000 |
8% |
IT support, system maintenance, cybersecurity |
|
|
(i) |
Management services ¹ |
500,000 |
8% |
Project management, facilities management |
|
|
(j) |
Employment services ¹ |
500,000 |
8% |
Employment agencies, recruitment, headhunting |
|
|
(k) |
Private agency services ¹ |
500,000 |
8% |
Security guards, patrol services |
|
|
(l) |
Digital services ¹ |
500,000 |
8% |
Streaming services, online advertising |
|
|
(m) |
Deleted by [P.U.(A) 149/2020] |
- |
- |
- |
|
|
(n) |
Maintenance or repair services ¹ |
500,000 |
8% |
Motor vehicle repair workshops, air-conditioning maintenance |
|
|
H |
Finance |
||||
|
|
Credit card / charge card ¹ |
NIL |
RM 25 flat charges |
Issuance of principal credit / charge card or supplementary card |
|
|
|
Insurance / Takaful services ¹ |
1,000,000 |
8% |
Insurance policy, takaful certificate |
|
|
|
Financial services ¹ |
1,000,000 |
8% |
Investment banking services, financial advisory fees |
|
|
I |
Other service providers |
||||
|
|
Deleted by [P.U.(A) 172/2025] |
- |
- |
- |
|
|
|
Telecommunication and content applications service |
500,000 |
6% |
Broadband, mobile data, subscription broadcasting |
|
|
|
Deleted by [P.U.(A) 62/2024] |
- |
- |
- |
|
|
|
Operator of parking spaces |
500,000 |
6% |
Parking lots, parking facilities |
|
|
|
Motor vehicle repair / service centre |
500,000 |
8% |
General vehicle repair, vehicle inspection |
|
|
|
Deleted by [P.U.(A) 62/2024] |
- |
- |
- |
|
|
|
Deleted by [P.U.(A) 172/2025] |
- |
- |
- |
|
|
|
Advertising services |
500,000 |
8% |
Outdoor signage, search engine marketing |
|
|
|
Transmission and distribution of electricity services ¹ |
500,000 |
8% |
Operation of national power grid |
|
|
|
Air passenger transport service ¹ |
500,000 |
8% |
Domestic flights, private jets, helicopters |
|
|
|
Deleted by [P.U.(A) 232/2019] |
- |
- |
- |
|
|
|
Brokerage services ¹ |
500,000 |
8% |
Real estate brokerage, freight brokerage |
|
|
|
Cleaning services ¹ |
500,000 |
8% |
Office cleaning, janitorial services |
|
|
|
Private healthcare services ¹ |
1,500,000 |
6% |
Hospital charges, mortuary, ambulance |
|
|
|
Traditional and complementary medicine services ¹ |
1,500,000 |
6% |
Acupuncture, Ayurvedic, homeopathy |
|
|
|
Allied health services ¹ |
1,500,000 |
6% |
Physiotherapy, radiography |
|
|
J |
Logistic services |
||||
|
|
All kind of domestic logistic services ¹ |
500,000 |
6% |
Freight forwarding, courier, warehousing |
|
|
|
Provision of services for the release of goods from customs control |
NIL |
6% |
Custom brokerage, import / export documentation |
|
|
K |
|
Rental or leasing ¹ |
1,000,000 |
8% |
Rental of printers, building space, horses |
|
L |
|
Construction works ¹ |
1,500,000 |
6% |
Building construction, renovation works |
|
M |
Education |
||||
|
|
Pre-school, primary school, lower secondary, upper secondary or post-secondary private education services ¹ (Fees exceeding RM60,000 per student per academic year) |
NIL |
6% |
Tuition fees, registration fees, co-curricular charges |
|
|
|
Education services provided to a non-citizen (higher education institutions) |
NIL |
6% |
Tuition fees, registration fees, co-curricular charges, books and study material charges, facility charges |
|
|
|
Education services provided to a non-citizen (registered language centres) |
NIL |
6% |
||
|
Disclaimer All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage. |
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