Malaysia SST Calculator — Sales & Services Tax

Kira Cukai Jualan dan Perkhidmatan (SST) Malaysia. Sales Tax 10% standard, 5% terpilih, 0% dikecualikan. Services Tax 8% standard, 6% untuk makanan/ pengangkutan. Tukar nilai bersih↔kasar dengan serta-merta.

Sistem Cukai Jualan & Perkhidmatan Malaysia

SST (Sales & Services Tax) diperkenalkan pada September 2018 menggantikan GST. Ia adalah cukai satu peringkat (single-stage tax): Cukai Jualan dikenakan pada peringkat pengeluar/pengimport, dan Cukai Perkhidmatan dikenakan ke atas perkhidmatan tertentu. Tidak seperti VAT/GST, tiada mekanisme kredit cukai input. Kadar standard Cukai Jualan ialah 10% (barang terpilih 5%) dan Cukai Perkhidmatan 8% (makanan/ pengangkutan 6%).

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Malaysia SST Calculator 2026 — Sales & Services Tax (5%/10%/6%/8%)

Kira Cukai Jualan & Perkhidmatan (SST) Malaysia. Sales Tax 5%/10%/exempt, Services Tax 6%/8%. Tukar bersih↔kasar, carta pai, banding SST vs VAT.

SST Notes (Malaysia 2026):
Sales Tax: 10% standard, 5% selected goods, 0% exempt
Services Tax: 8% standard, 6% F&B/transport/parking
• Unlike VAT, SST is a single-stage tax (no input credit)
Net (excl. SST)RM 1,000.00
Sales Tax 10%RM 100.00
Gross (incl. SST)RM 1,100.00

SST Breakdown (Pie)

SST vs VAT/GST Rates in the Region (Educational)

Unlike VAT/GST, Malaysia's SST is a single-stage tax — sales tax is imposed at the manufacturer/importer level only, and services tax is on taxable services. There is no input tax credit mechanism.

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