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SST for Malaysian Online Sellers (2026): What Is Inclusive, What Is On Top

SST and marketplace fee cards interact. How MY sellers should read SST-inclusive rates without confusing tax with profit.

Short answer: For marketplace pricing, treat the Seller Centre rate card as published (often SST-inclusive after 2026 refreshes), build contribution margin from that stack, and treat your own SST registration / remittance as a separate conversation with your accountant. Do not double-count tax inside fees.

This is operational profit guidance — not tax, legal or accounting advice.

Three layers sellers mix up

LayerWhat it isWhere you see it
Platform feesCommission, programme, transaction, support feeSettlement / rate card — TikTok · Shopee
SST on fee linesOften embedded in the published % (inclusive quoting)Rate card footnotes
Your business SST / e-InvoiceRegistration thresholds, invoicing to LHDN rulesAccountant + e-Invoice readiness

Inclusive vs exclusive — the 2026 gotcha

When cards moved to clearer SST-inclusive percentages, older spreadsheets that assumed "add 8% on top" overstate costs. When cards were exclusive and you forgot SST, you understated costs.

Modelling errorEffect on price
Double-apply SST on inclusive feesOverprice / under-compete
Ignore SST when card is exclusiveUnderprice / silent loss
Mix TikTok and Shopee cards without re-checkWrong cross-platform compare — fee comparison

Always note the quote basis and the date — fee history and FEE_RATES_LAST_VERIFIED on Inseller tools.

Pricing checklist with SST in the room

  1. Copy the live rate card lines (screenshot + date).
  2. Run one order through a fee calculator / Shopee calculator.
  3. Subtract COGS and planned ads.
  4. Ask accountant whether you charge/remit SST on your supplies — do not invent it in the fee stack twice.
  5. Only then lock list price and voucher headroom — pricing guide.

Profit analytics vs accounting software

Your accountant's P&L answers tax and statutory reporting. Marketplace contribution margin answers which SKU and channel pay you this week. You need both — see Excel vs automation and the e-Invoice vs P&L split in our e-Invoice guide.

How Inseller helps

Inseller models marketplace fee stacks for pricing and P&L decisions (illustrative rates, human-verified last-checked date on tools). It is not your tax filing system. Use it so SST-inclusive platform fees do not get mixed with vanity GMV.

When rates change: verify card → update engine → re-edit fee-history — never invent a hike.