从2025年7月1日开始，马来西亚的SST（销售及服务税）范围大幅扩大。以下是具体涉及的行业和商品类型：
1.商品税：进口食品（如帝王蟹、鲑鱼、进口水果等）与高端商品（如竞赛自行车、古董）将被征5%–10%销售税；民生必需品维持零税率。
2.服务税：新增租赁、建筑、金融服务、私人医疗（非马来西亚人）、私人教育（高费学府与外籍生）及美容服务的征税；税率6%–8%，并设有不同收入门槛及豁免条款。
3.其他行业：物流、仓储、数字/专业服务也逐步纳入。
相关企业需注册缴税、调整合同与发票系统，并注意过渡期安排。
Starting July 1, 2025, Malaysia is set to expand the scope of its Sales and Service Tax (SST), impacting various industries and products. The main changes include the introduction of a 5%-10% sales tax on imported goods such as king crabs and salmon, as well as luxury items like competition bicycles and antiques, while maintaining zero tax for essential goods. For services, new taxation initiatives will encompass sectors such as leasing, construction, financial services, private healthcare (for non-Malaysians), and high-end education, with tax rates ranging from 6%-8%. Notably, there will be thresholds and exemptions based on income levels. Additionally, industries like logistics, warehousing, and digital/professional services will gradually transition into the SST framework. Establishments involved in these sectors must ensure they are registered for tax, update their contracts and invoicing systems, and be aware of transitional arrangements to facilitate compliance. As Malaysian businesses navigate these changes, staying informed and adapting to the new requirements will be crucial for continued success in a changing tax landscape.