Malaysian business licence·Federal
Sales & Service Tax (SST) Registration
Issued by Royal Malaysian Customs Department (RMCD)Sales Tax Act 2018; Service Tax Act 2018
Overview
Mandatory SST registration once annual taxable supplies cross RM500k (general) or RM1.5M (F&B service).
Key details
Governing Act
Sales Tax Act 2018; Service Tax Act 2018
Agency fees
Varies by agency — see official source
Validity
Annual renewal typical
Issuing authority
Royal Malaysian Customs Department (RMCD)
Fees shown are government / local-authority fees payable to the issuing agency. Emerhub charges a separate service fee for handling the application end-to-end.
Which businesses need it
Conditional
- AAgriculture, forestry and fishingSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- BMining and quarryingSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- CManufacturingSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- DElectricity, gas, steam and air conditioning supplySection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- EWater supply; sewerage, waste management and remediation activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- FConstructionSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- GWholesale and retail trade; repair of motor vehicles and motorcyclesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- HTransportation and storageSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- IAccommodation and food service activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- JInformation and communicationSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- KFinancial and insurance/takaful activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- LReal estate activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- MProfessional, scientific and technical activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- NAdministrative and support service activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- PEducationSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- QHuman health and social work activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- RArts, entertainment and recreationSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)
- SOther service activitiesSection · Required if annual taxable supplies > RM500k (general) or RM1.5M (F&B, construction, private healthcare)