Reduced VAT / GST rate
Standard VAT / GST rate
High VAT / GST rate
Not applicable
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[1] Certain classes of persons and/or goods are exempted from the payment of Sales Tax in Malaysia. On the other hand, Service Tax is not imposed on services that are not specified as taxable service in the First Schedule of Service Tax Regulations 2018.
[2] In relation to Sales Tax, a reduced rate of 5% is imposed on a list of goods specified in the First Schedule of Sales Tax (Rates of Tax) Order 2018.
[3] 6% Service Tax applies to the following taxable services: food & beverage, telecommunications, parking and logistics services.
[4] The standard rate of 8% of Service Tax applies to most of the taxable services, except for taxable service relating to credit card or charge card services.
[5] The standard rate of Sales Tax in Malaysia is 10%.
