Sales & Service Tax (SST)
Implementation of 6% SST on International Student Fees
FREQUENTLY ASKED QUESTIONS
Q : What is SST?
A: SST (Sales and Service Tax) is a tax by the Malaysian government on certain goods and services. Starting 1 July 2025, a 6% SST will apply to higher education services for international students as part of the SST 2.0 policy. This tax is collected by and payable to the Government of Malaysia.
Q: What is the SST and what will it cover?
A : The SST is set at 6%.
Services subject to SST.
- Tuition fee
- Registration fee
- Orientation fee
- Student activity fee
- Student welfare fund
- Examination fee
- Convocation fee
- Any other charges or fees relating to education imposed by the university
Services exempted / not subject to SST
- Hostel or accommodation fee
- Transportation fee
- Personal bond deposit
- Other deposits
- Fine and penalty
- Alumni fee
- Membership fee
The above is inclusive of, but not restricted to, any items not mentioned above depending on updates from Malaysian authorities.
Q : Who will be affected?
A : This SST applies to non-Malaysian citizens to whom UniKL provides education services. Malaysian citizens holding an identity card issued by the National Registration Department of Malaysia, and holders of a valid disabled Persons (OKU) card issued under the Persons with Disabilities Act 2008 [Act 685] are exempted from this charge.
Q: When does this take effect?
A : UniKL will begin charging SST from 1st July 2025 in line with regulatory requirements.
Q : I have already paid my March 2025 and July 2025 fees in full before 1 July 2025. Will I be charged SST?
A : If your invoice was issued and fully paid before 1 July 2025, SST will not apply. Any outstanding invoices as of 1st July 2025 may be adjusted to include the 6% service tax.
Q: I am a sponsored student, and my fees are fully paid by my sponsor. Do I need to pay SST?
A: Your tuition fees and the applicable SST will be billed to your sponsor, who is responsible for payment. If your sponsor does not cover the SST, you will be responsible to pay the SST.
Q : Will this affect my visa or immigration status?
A : No. The introduction of SST will not affect your visa, student pass, or immigration process. Please ensure timely payment of fees to maintain your student status.
Q : Does this apply to on-campus accommodation?
A : No. On-campus accommodation fees are not subject to SST.
Q : Will all future invoices include SST?
A : Yes. All invoices issued on or after 1 July 2025 to international students will include 6% SST on tuition fee and related charges.
Q : Where can I get further information or assistance?
For enquiries, please contact:
Revenue Management & Credit Control, Chancellery (Email: controller@unikl.edu.my);
International Marketing Office (Email: iro@unikl.edu.my);
University International Office (UIO) – (Email: all.uio@unikl.edu.my); or
Campus Finance Offices.