Malaysia: Implemented Service Tax Order (Digital Service Tax Rate) (Amendment) 2024

On 1 March 2024, the Service Tax Order (Digital Service Tax Rate) (Amendment) was implemented. The order increases the digital services tax rate from 6% to 8%. For services provided before and after this date, the 8% tax applies only to the portion of services after 1 March 2024. However, if payment is received before 1 March 2024 for services provided after that date, the tax remains at 6%.