Universiti Malaya – Wales

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Implementation of Sales & Service Tax (SST) on International Student Fees (Effective 1 October 2025)

In compliance with the Sales Tax Act 2018 and the Service Tax Act 2018 enforced by the Royal Malaysian Customs Department, and as directed by the Ministry of Higher Education (MOHE), the University is required to implement Sales & Service Tax (SST) on fees payable by internationalstudents, whereveritis applicable.

With effect from01October2025, all invoices issued to international students will include the applicable SST charges on tuition fees and other service-related charges, wherever prescribed under the relevant tax regulations. The applicable tax is determined by the date of invoice issuance, rather than the date of registration.

Please take note of the following :

  1. Effective Date: 01October 2025 (all invoices and payments from this date onwards will be subject to SST, wherever applicable).
  2. Scope: SST will apply to tuition fees and other student-related services, wherever it is applicable, as prescribed under the Sales Tax Act 2018 and the Service Tax Act 2018.
  3. Impact: Fees shall be revised in line with the Government’s implementation of the Sales and Service Tax (SST), where applicable. An additional 6% SST will be applied, as mandated by the Act.

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Email: [email protected]
Phone: 03-2617 3087

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