Ministry of Finance Announcement (27 June 2025)
Review of SST Expansion
- Taking into account public and industry feedback.
Sales Tax Exemption
- Apples
- Oranges
- Mandarin oranges
- Dates
→ All exempted from Sales Tax
Adjustment of Registration Threshold
Applies to:
- Leasing / rental services
- Financial services
Threshold increased:
- From RM500,000
- To RM1 million
Exemption for Micro and Small Enterprises (MSEs)
Criteria:
- Annual sales below RM1 million
Benefit:
- Exempted from Service Tax on rental or lease services
Beauty Services
Service Tax will not be expanded to:
- Manicure and pedicure (nail treatments)
- Facial treatments
- Haircutting and hair grooming services