Service tax registration and SST-02 returns

We test your services against the current list and threshold, register you on MySST, set 8% or 6% on your invoices and file every SST-02 on time.

MYR 800One time plus every 2 months

For: Businesses providing taxable services in Malaysia above the threshold for their category, including new categories from 1 July 2025 (rental, construction, financial services, private healthcare for non-citizens, education).

What we need from you

List of services and customers
Taxable service test
Monthly revenue for last 12 months and forecast
Threshold test
Company registration and bank details
Application
Contracts for rental, construction or financial services
New categories and exemptions
Group company transactions
Rental group relief test

What we discuss

Which category applies and what threshold?
RM500,000 for most; RM1 million rental; RM1.5 million construction, F&B and private healthcare; nil for education
Which rate: 8% or 6%?
6% for F&B, telecoms, parking, logistics, construction, education; rental 6% from 1 Jan 2026
Any B2B exemptions?
Some business-to-business services are relieved
Imported services?
SST-02A or within SST-02

What we file

Apply for registration
Charge and invoice service tax
Example: consultancy fee RM20,000 x 8% = RM1,600
File SST-02 and pay
Late: 10% then 15% steps

What you get

Registration approval and number
SST-02 calendar
Invoice template with SST fields

The law

Sec 12, Service Tax Act 2018: Persons providing taxable services above the prescribed threshold must register Source
Service Tax (Rate of Tax) Order, as amended 2025: Service tax at 8%; 6% for food and beverage, telecoms, parking, logistics, construction, education and others Source
Service tax scope expansion from 1 July 2025 (rental, construction, financial, healthcare, education): New taxable services with own thresholds: rental RM1 million, construction RM1.5 million, education nil Source
Sec 26, Service Tax Act 2018 and Service Tax Regulations 2018: Return (SST-02) and payment by the last day of the month after each two-month taxable period Source
Sec 41, Service Tax Act 2018: Late payment penalty: 10% for first 30 days, plus 15% for each next 30-day period, up to 40% Source

Questions people ask

Online payment in MYR is not open yet. Send us a message and an adviser for Malaysia confirms the scope and the fee before any work starts.