HOW Accountancy

Personal Tax Relief 2025 Malaysia

Pelepasan Cukai Individu Pemastautin Tahun Taksiran 2025
Untuk maklumat lanjut, sila layari www.hasil.gov.my

Consultation fee is exempted from SST . The consultation fee must be separated from other medical treatment charges in the same invoice.

Effective 1st Jul 2025, private healthcare facilities registered under healthcare services (Group I) and providing other taxable services such as accommodation services (Group A) and food and beverage services (Group B) are required to impose service tax on all taxable and non-taxable services provided.

FOMEMA health screening services is also exempted of service tax.

SERVICE TAX POLICY NO. 5/2025 (Amendment No. 2) @ 23rd Oct 2025

Notification:
Service Tax Policy No. 5 and Service Tax Policy No. 5 (Amendment No. 1) are revoked and replaced with Service Tax Policy No. 5 (Amendment No. 2), effective from 1 July 2025.

Sources : https://mysst.customs.gov.my/TaxPolicy

Document link :https://mysst.customs.gov.my/assets/document/Service%20Policy/STP%205-2025%20(Private%20Healthcare)%20(Amendment%20No.%202).pdf