| A – Accommodation |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9901010650 | Accommodation | RM500,000 | 8% |
| B – Food and Beverage |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9902012651 | Food and Beverage | RM1,500,000 | 6% |
| C – Night Clubs, Dance Halls, Cabaret, Karaoke Centres, Wellness Centres, Massage Parlours, Public Houses & Beer House |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9903010652 | Night Clubs | RM500,000 | 8% |
| 9903020653 | Dance Halls | RM500,000 | 8% |
| 9903040655 | Massage Parlours | RM500,000 | 8% |
| 9903050656 | Public Houses | RM500,000 | 8% |
| 9903060657 | Beer Houses | RM500,000 | 8% |
| 9903070691 | Karaoke | RM500,000 | 8% |
| 9903080501 | Wellness Centre | RM500,000 | 8% |
| 9903090502 | Beauty Centre | RM500,000 | 8% |
| D – Private Club |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9904011658 | Private Club | RM500,000 | 8% |
| E – Golf Club and Golf Driving Range |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9905011659 | Golf Club and Golf Driving Range | RM500,000 | 8% |
| F – Betting and Gaming |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9906011660 | Betting and Gaming | RM500,000 | 8% |
| G – Professional Services |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9907010670 | Advocate and Solicitors, Syarie Lawyer | RM500,000 | 8% |
| 9907020669 | Public Accountant | RM500,000 | 8% |
| 9907030673 | Licensed / Registered Surveyor, Appraisers, Estate Agents | RM500,000 | 8% |
| 9907040671 | Professional Engineer | RM500,000 | 8% |
| 9907050672 | Architect | RM500,000 | 8% |
| 9907061674 | Consultant | RM500,000 | 8% |
| 9907071675 | Management | RM500,000 | 8% |
| 9907071685 | Training or Coaching Services | RM500,000 | 8% |
| 9907081668 | Employment | RM500,000 | 8% |
| 9907091667 | Private Agency (Guards / Protection) | RM500,000 | 8% |
| 9907101676 | IT Providers | RM500,000 | 8% |
| 9907121690 | Digital Service and Electronic Medium | RM500,000 | 8% |
| 9907131694 | Maintenance and Repair | RM500,000 | 8% |
| H – Financial |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9908010678 | Credit Card and Charge Card | – | RM25 |
| 9908020503 | Financial | RM500,000 | 8% |
| 9908030504 | Other Financial | RM500,000 | 8% |
| 9909010661 | Insurance and Takaful | RM500,000 | 8% |
| I – Other Services Provider |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9903030654 | Healthcare Service Facility | RM1,500,000 | 6% |
| 9909020662 | Telecommunication | RM500,000 | 6% |
| 9909041664 | Parking Space Operator | RM500,000 | 6% |
| 9909051666 | Automotive Repair Centre | RM500,000 | 8% |
| 9909081677 | Advertising | RM500,000 | 8% |
| 9909081679 | Paid TV Broad Casting | RM500,000 | 8% |
| 9909091680 | Electricity | RM500,000 | 8% |
| 9909101681 | Air Transport | RM500,000 | 8% |
| 9909121683 | Brokerage | RM500,000 | 8% |
| 9909131684 | Amusement Park Operator | RM500,000 | 8% |
| 9909141686 | Cleaning Services | RM500,000 | 8% |
| 9909150505 | Traditional Practice and Complementary Medical Services | RM1,500,000 | 6% |
| 9909160506 | Allied Health Medical Practice Services | RM1,500,000 | 6% |
| J – Custom Agents, Courier, Logistic & Delivery E-Dagang |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9909030663 | Custom Agents | – | 6% |
| 9909061665 | Courier | RM500,000 | 6% |
| 9910010692 | Logistic | RM500,000 | 6% |
| 9910020693 | Delivery (e-Dagang) | RM500,000 | 8% |
| K – Rental or Leasing |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9911011507 | Rental or Leasing Services | RM1,000,000 | 8% |
| L – Construction Work |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9912010511 | Construction Work Services | RM1,500,000 | 6% |
| M – Education |
| Service Type Code | Description | Threshold | Tax Rate |
|---|---|---|---|
| 9913010512 | Private Education Services (Non-Citizen) | – | 6% |
| 9913020513 | Higher Education Services | RM60,000 | 6% |
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