SST registration threshold by industry
You must register for SST once your taxable sales or services over 12 months go past the threshold for your industry. For most services it is RM500,000; some industries have a higher threshold.
Thresholds
| Business | Threshold over 12 months (RM) | Source |
|---|---|---|
| Manufacturers (sales tax) | 500,000 | MySST: Registering business |
| Services, general | 500,000 | MySST: Registering business |
| Food and beverage | 1,500,000 | MySST: Registering business |
| Rental or leasing (from 1 July 2025) | 1,000,000 * | JKDM rental guide, 2nd edition (14 May 2026) |
| Financial services (from 1 July 2025) | 1,000,000 * | JKDM financial services guide, 2nd edition |
| Construction (from 1 July 2025) | 1,500,000 | JKDM construction guide (19 March 2026) |
| Private healthcare (from 1 July 2025) | 1,500,000 | JKDM private healthcare guide (9 March 2026) |
| Beauty treatment (from 1 July 2025) | 500,000 | MySST expansion FAQ |
| Private education (from 1 July 2025) | No threshold | JKDM private education guide |
* JKDM's 2025 expansion FAQ still says RM500,000 for rental and financial services, but the newer industry guides say RM1,000,000. We show the guides' figure; if your turnover is between the two, ask JKDM before relying on either.
Private education has no threshold, but only fees above RM60,000 per student per academic year are taxed.
When to register
Apply by the last day of the month after the month in which you pass the threshold (Service Tax Act 2018 s.13(1)). Not registering when you have to is an offence: a fine of up to RM50,000, up to 3 years' jail, or both (s.13(6)).
Rental: the tenant exemption is not a landlord threshold
The rental guide also exempts small tenants: a tenant registered on MyPMK with yearly sales of RM1.5 million or less does not pay service tax on rent. That exemption is for the tenant; it does not change the landlord's registration threshold. The service tax rate on rental is 6% from 1 January 2026 (it was 8% from July to December 2025).
After you register
You file an SST-02 return every two months: see the SST-02 deadline and late penalty.
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Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.