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SST (sales & service tax) calculator

Add or remove Sales Tax (10%/5%) and Service Tax (8%/6%) from a price, covering the 2025 SST scope expansion now fully enforced.

Net amountRM 1,000
VAT amountRM 80
Gross amountRM 1,080

You're below the registration threshold and don't need to register yet.

Registration thresholdRM 500,000

SST registration is mandatory once a business's annual taxable turnover (of taxable goods manufactured or taxable services provided) exceeds RM500,000 — the same threshold applies to both the Sales Tax and Service Tax registers. The 8% standard Service Tax rate (up from 6%) took effect 1 March 2024; a broader 2025 scope expansion (effective 1 July 2025) added leasing/rental, construction, fee-based financial services, private healthcare for non-citizens, and private education for international students to the taxable-services net, with a grace period that ended 31 December 2025 — full enforcement of the expanded scope applies from 1 January 2026, which is the live 2026 baseline this calculator uses. Freelancers/contractors providing newly-taxable professional or consulting services should check whether their specific service category was added in the 2025 expansion.

Panduan SST 2026: Cukai Jualan & Perkhidmatan

Malaysia tidak menggunakan sistem GST/VAT — sebaliknya, Cukai Jualan dan Perkhidmatan (SST) yang terdiri daripada dua cukai berasingan: Cukai Jualan ke atas barangan dan Cukai Perkhidmatan ke atas perkhidmatan tertentu. Kadar Cukai Perkhidmatan standard telah naik kepada 8% (daripada 6%) sejak 1 Mac 2024, dan skop perkhidmatan bercukai telah dikembangkan pada 2025 untuk merangkumi sewaan/pajakan, pembinaan, perkhidmatan kewangan berasaskan fi, penjagaan kesihatan swasta untuk bukan warganegara dan pendidikan swasta untuk pelajar antarabangsa.

Tempoh renggang bagi pengembangan skop 2025 tamat pada 31 Disember 2025, bermakna penguatkuasaan penuh terpakai mulai 1 Januari 2026 — inilah asas semasa yang digunakan kalkulator ini.

Kadar SST yang digunakan (2026)

  • Cukai Perkhidmatan — standard 8% (naik daripada 6% sejak 1 Mac 2024)
  • Cukai Perkhidmatan — kadar dikurangkan 6% untuk makanan & minuman, telekomunikasi
  • Cukai Jualan — standard 10%
  • Cukai Jualan — kadar dikurangkan 5% untuk barangan tertentu (contohnya minyak masak tertentu, bahan binaan)
  • Pendaftaran SST wajib sebaik perolehan taxable turnover tahunan melebihi RM500,000

Soalan lazim