The 8% standard rate of SST in Malaysia, who must register with Royal Malaysian Customs Department, what a SST invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
This is the general edition of this guide for Malaysia. It explains how the TIN, SST and annual filing work and names Royal Malaysian Customs Department as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.
The rate
The standard rate in Malaysia is 8%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Service tax is 8% (6% for some services); sales tax on goods is 5% or 10%.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold Royal Malaysian Customs Department sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
How to register
Register with Royal Malaysian Customs Department using your TIN. Once registered you receive a SST registration number or certificate, and from that date you must charge SST on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging SST on an invoice
Show the net amount, the SST rate, the SST amount and the gross total, with your registration number in the header. Prices quoted to consumers should include SST; prices quoted to businesses usually exclude it and say so. The Malaysia calculator adds or removes SST and shows the arithmetic.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the SST you charged less the SST you paid on purchases. The difference is paid to Royal Malaysian Customs Department by the return deadline; a repayment is claimed when purchases exceed sales.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Royal Malaysian Customs Department. Charging SST while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add SST to a price?
Multiply the net price by 1.08. A RM100 sale at 8% carries RM8 of SST and totals RM108.
How do I remove SST from a total?
Divide the gross by 1.08 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge SST and do not show a SST line. State on the invoice that no SST was charged. The generator prints that line when the toggle is off.
Sources
Royal Malaysian Customs Department — the official guidance for Malaysia
How this guide was made
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Royal Malaysian Customs Department before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Royal Malaysian Customs Department.
🇲🇾 Malaysia
Tools for Malaysia
Invoices, quotations, purchase orders, credit notes and waybills in MYR, with SST and the TIN on the document. Plus a SST calculator. Everything runs in your browser and nothing is uploaded.