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Sales Tax Act 2018 applies throughout Malaysia, excluding the designated areas and the special areas. Sales tax is a single stage tax levied and charged on all taxable goods manufactured in or imported into Malaysia.
Service tax in Malaysia is a form of indirect single stage tax imposed on specified services termed as "taxable services". Service tax cannot be levied on any service which is not included in the list of taxable services prescribed by the Minister under First Schedule of the Service Tax Regulations 2018.
The Sales & Service Tax (SST) is effective from 1 September 2018, replacing the Goods & Service Tax. The effective tax rate for Sales Tax is 10% and the effective tax rate for Service Tax is 6%.
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