Catering SST in Malaysia: Is It 6% or 8%? (2026)

Catering in Malaysia is taxed at 6% service tax, not 8%. When most taxable services went to 8% on 1 March 2024, food and beverage services, catering included, stayed at 6%. And only a caterer registered for service tax may charge it at all. Registration is required once its sales pass RM1.5 million a year.

That second point matters as much as the rate. Many caterers are small businesses below the threshold, so their prices carry no SST, and they should not add any. Here is how the rules work, what we found on caterers' own websites, and how to check a quote before you pay.

Is catering SST 6% or 8%?

6%. Customs lists four kinds of service that stay at 6% while every other taxable service is charged 8%: food and beverage, telecommunications, parking and logistics. Catering is a food and beverage service, so it sits in the 6% group.

The confusion is understandable. The 8% rate made headlines in 2024, and some articles aimed at restaurant owners still say food and beverage is 8%. It is not. If a caterer adds 8% to a food bill, ask why.

Which caterers have to charge SST?

Only those registered with Customs. A food and beverage business has to register once its taxable sales exceed RM1.5 million in the past 12 months, or are expected to in the next 12. That is a much higher bar than the RM500,000 that applies to many other services, so plenty of home-based and small caterers are not registered.

• Registered caterer: must charge 6% on its food and beverage services and show its SST registration number on the invoice.
• Caterer below the threshold, not registered: does not charge SST. Its price is the price.
• A caterer that is not registered but adds "SST" anyway: that is not tax going to the government. Ask for the SST registration number before you pay.

Is a full event package taxed at 6% or 8%?

Customs' food and beverage guidance treats a package by its main service. Its example is a wedding package from a restaurant covering food, drinks, event management, entertainment and hall rental: because the main service is food and beverage, the whole package is taxed at 6%. For packages where the food is not the main thing, such as a venue hire with a small refreshment add-on, ask the business how it charges tax and check the invoice.

What caterers' websites actually say about SST

For our catering price index we checked 31 caterers in Kuala Lumpur and Selangor by hand. Only 7 say their prices exclude SST. The other 24 do not mention SST at all, so from the website alone you cannot tell whether 6% will be added.

That gap can decide which quote is cheaper. A buffet for 100 at the typical RM45 per pax is RM4,500. With SST it is RM4,770. A registered caterer quoting RM4,600 before SST ends up dearer than an unregistered one quoting RM4,700.

1. Ask every caterer: are you registered for SST, and does this price include it?
2. Compare final totals, not per-pax prices.
3. If SST is charged, check the SST registration number appears on the invoice.

SST is not the same as a service charge

A service charge is the business's own fee, often 10% at restaurants and hotels, and it goes to the business. SST is a tax collected for the government. They can appear on the same bill, but they are different lines, and a caterer can have one without the other. Some caterers add a service charge; others list delivery, setup or staff as separate fees, which our catering cost guide for 100 pax breaks down.

How SST works when you book on GatherPlate

• SST only appears when the vendor is registered. Vendors that are not registered show no SST line, and none is charged.
• You see which way the price works before you pay. Checkout either adds an "SST (6%)" line on top, or notes "Prices include SST (6%)" when the vendor's prices already contain it.
• The tax invoice carries the vendor's SST number. It is the vendor's registration, because the vendor is the one supplying the food.

If you run a catering business

Watch your rolling 12-month food and beverage sales. Once they pass RM1.5 million, or you expect them to in the next 12 months, you need to register with Customs through MySST and start charging 6%. Until then, do not add SST to your prices. If you sell on GatherPlate and register later, tell our team your SST number and whether your prices include SST. We record it on your account so it shows correctly at checkout and on invoices.

SST rates and thresholds are taken from the Royal Malaysian Customs Department's MySST service tax FAQ in September 2026 and can change with each Budget. Caterer figures come from the [GatherPlate Catering Price Index](/catering/prices), collected on 24 September 2026. This guide is general information, not tax advice.

Frequently asked questions

Is SST on catering 6% or 8% in Malaysia?

6%. Food and beverage services, including catering, stayed at 6% when most other taxable services rose to 8% on 1 March 2024.

What is the SST registration threshold for caterers?

RM1.5 million in taxable sales over 12 months, counted over the past 12 months or expected over the next 12. Caterers below that do not register and do not charge SST.

Can a small caterer charge SST?

Only if it is registered with Customs. A caterer that is not registered should not add SST. If you are charged SST, ask for the SST registration number and check it appears on the invoice.

Is a wedding catering package charged 6% SST?

When the main service in the package is food and beverage, Customs' guidance taxes the whole package at 6%, even if it also covers decoration, entertainment or the hall. The caterer has to be registered to charge it.

Do caterers include SST in their prices?

It varies, and most do not say. Of 31 caterers we checked in KL and Selangor, 7 state that prices exclude SST and 24 do not mention it. Ask before comparing quotes.