Dear Students,

We wish to inform you that the Government of Malaysia has recently announced amendments to the Sales and Service Tax (SST) framework, which includes the expansion of SST coverage to education services provided to international students.

As a result of this regulatory change, all fees payable by international students, including but not limited to:

  1. Course fees
  2. Registration fees
  3. Enrolment fees
  4. Resources fees (where applicable)
  5. Dual Award fees / CMI fees / DMI fees
  6. Resit / Retake fees
  7. Any other academic-related charges

will now be subjected to 6% SST, in accordance with the new ruling by the Royal Malaysian Customs Department.

This is a nationwide implementation applicable to all education institutions in Malaysia providing services to international students. The 6% SST will be reflected in your invoices and payment schedules accordingly from 1st September 2025.

Please note that any payments made on or after 1st September 2025 will be subject to 6% SST, even if the corresponding invoice was issued before that date.

Rest assured, we are here to support both our students and their parents during this transition and will continue to provide assistance where needed.

Should you require further clarification, please do not hesitate to contact the Finance Office at sst_bursary@apu.edu.my

Thank you for your attention and continued support.

Warm Regards,
Asia Pacific University of Technology & Innovation (APU)

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