Laman Utama
Pengetahuan
Malaysia Percukaian Malaysia Appendix 1 – Summarised First Schedule of STR 2018 in Malaysia
PENGETAHUAN|
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% |
||
|
Penafian
Segala maklumat dalam artikel ini adalah untuk tujuan perkongsian maklumat sahaja dan bukan merupakan nasihat profesional. Kaizen tidak akan bertanggungjawab terhadap sebarang kerugian atau kerosakan yang timbul daripada penggunaan maklumat tersebut.
|
Bahasa
Tutup
