Malaysia exempts newborns without citizenship from healthcare service tax
This page records one dated change. For the rules in Malaysia as they stand today, see the Malaysia guide →
- Jurisdiction
- Malaysia
- Tax
- Service Tax
- Change type
- Compliance
- Status
- In force
- Impact
- FYI
- Announced
- 18 August 2026
- Effective
- 1 July 2025
- Instrument
- MY-5-2025-AMENDMENT-NO-4
- Authority
- Royal Malaysian Customs Department
- Systems
- Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Private healthcare service providers in Malaysia treating newborns who have not yet obtained citizenship status, where at least one parent is a citizen holding valid National Registration Department identification.
Malaysian private healthcare providers may apply the service tax exemption to newborns without citizenship status where a parent is a citizen and documentation is provided at registration.
Tax engineInvoicing
Royal Malaysian Customs Department Service Tax Policy No. 5/2025 (Amendment No. 4), dated 17 August 2026 and published on the MySST portal 18 August 2026, adds new Item 5 to the Private Healthcare Services policy: service tax exemption for newborns who have not yet obtained citizenship status, conditional on at least one parent being a citizen with valid National Registration Department identification and on documentation being submitted at registration. Effective 1 July 2025.
What changed in detail
Royal Malaysian Customs Department Service Tax Policy No. 5/2025 (Amendment No. 4), dated 17 August 2026 and published on the MySST portal 18 August 2026, adds new Item 5 to the Private Healthcare Services policy: service tax exemption for newborns who have not yet obtained citizenship status, conditional on at least one parent being a citizen with valid National Registration Department identification and on documentation being submitted at registration. Effective 1 July 2025.
What it means
The retrospective effective date — 1 July 2025, the SST expansion commencement — means this is a correction to how the policy should always have read, not a new relief. Providers who charged service tax on these patients since then have a refund question, and the condition is documentary: proof must be produced at registration, not reconstructed later.
Proof
5. Service tax exemptions are granted to newborns who have not yet obtained citizenship status. (i) One of the parents must be a citizen with valid identification documents issued by the National Registration Department. (ii) Documentation proof must be submitted to the private healthcare service provider during the registration process.
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