Malaysia Tax Guide
Tax Guide
Malaysia SST Guide
Understand VAT registration, rates, filing, e-invoicing and representation requirements in UAE. Desucla represents, files and pays VAT for cross-border businesses.
Last reviewed
08 June 2026
Reviewed by
Desucla Tax Team
Last authority check
08 June 2026
Tax authority
Royal Malaysian Customs Department (RMCD)
Source status
Based on tax authority guidance, local legislation and Desucla operational experience.
Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.
At a glance
| Local tax name / acronym | Jabatan Kastam Diraja Malaysia (JKDM) |
| Standard rate | 8% |
| Reduced rates | None |
| Registration threshold | MYR 500,000 |
| Filing frequency | Bimonthly |
| E-invoicing / digital reporting | A turnover based phased electronic invoicing rollout applies, and not all taxpayers were included in the same implementation wave as of mid 2026. |
| Typical registration lead time | 2-6 weeks |