Sources & what changed

Last updated: July 9, 2026

SST scope and rates have changed several times since 2018. Here is where the rules live, and the recent changes worth knowing.

Official sources

  • MySST portal (RMCD): registration, the SST-02 return, guides and the legal orders.
  • The Sales Tax Act 2018 and Service Tax Act 2018, and their subsidiary orders (rates, exemptions, prescribed goods and services).

What changed recently

  • 1 March 2024: the standard Service Tax rate rose from 6% to 8%, while food & beverage, telecommunications, parking and logistics stayed at 6%. The taxable-services list was also widened (for example logistics and brokerage).
  • 2025: a further expansion of Service Tax scope brought more categories into the net, with staggered effective dates. Confirm whether your activity is now prescribed.
  • Low-Value Goods (Sales Tax on imported low-value goods sold online) and High-Value Goods Tax sit alongside SST as related Customs charges, with their own codes.

Because the position keeps moving, treat any rate or scope statement in this handbook as a starting point and confirm the current order on MySST.

Always confirm with RMCD. SST rates, scope and thresholds have moved several times. This page reflects the position as of early 2026; verify the current rules on the MySST portal (RMCD) before you rely on a figure.

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