Service Tax Rate Increase Effective March 1, 2024!  

Starting from March 1, 2024, service tax rates have been updated and expanded to several sectors. How should businesses calculate their payments? Here’s a breakdown of the new service tax adjustments: 

Service Tax Adjustments by Sector:

• Category A: Accommodation
  • Increased from 6% to 8%  
• Category B: Food & Beverage Services
  • Remains at 6%
• Category C: Nightclubs, Dance Halls, Wellness Centers, Massage Parlors, Pubs, Karaoke Centers
  • Increased from 6% to 8%
• Category D: Private Clubs
  • Increased from 6% to 8%
• Category E: Golf Clubs & Driving Ranges
  • Increased from 6% to 8%
• Category F: Gambling & Betting
  • Increased from 6% to 8%
• Category G: Professional & Skilled Services
  • Increased from 6% to 8%
• Category H: Credit Card & Charge Card Annual Fees
  • Remains at RM25 per year

Businesses should ensure they adjust their service tax calculations accordingly to remain compliant!

自2024年03月1日开始，所涉及的服务领域的服务税（Service Tax）都正式上涨了！
服务税的最新更新都扩展至哪些领域呢？商家所有的款项应该要怎么计算呢？ 

各领域服务税调整：

· 组别A：住宿
– 从6% 上升至8%
 
· 组别B： 餐饮
– 维持6%
 
· 组别C： 夜总会， 歌舞厅， 保健中心， 按摩院， 酒馆， 卡拉OK中心
– 从6%上升至8%
 
· 组别D： 私人会所
– 从6%上升至8%

. 组别 E： 高尔夫球俱乐部和练习场
– 从6%上升至8%
 
· 组别 F： 博彩
– 从6%上升至8%
 
· 组别 G： 专业或技能人士
– 从6%上升至8%
 
· 组别 H： 信用卡和签账
– 维持年费25令吉