IMPLEMENTATION OF SERVICE TAX ON TUITION FEES AND RELATED FEES FOR INTERNATIONAL STUDENTS (UNDERGRADUATE AND POSTGRADUATE) AT UNIVERSITI SAINS MALAYSIA (USM)

Reference is made to the above matter.
Please be informed that, in line with the Government Gazette dated 9 June 2025, the Government has stipulated that a 6% Service Tax shall be imposed on higher education services with effect from 1 July 2025.
Accordingly, Universiti Sains Malaysia (USM) will implement a 6% Service Tax on all tuition fees and related non-tuition fees for international students (Undergraduate and Postgraduate), effective 1 September 2025, beginning with the 2025/2026 Academic Session.
For your reference and further understanding, a set of Frequently Asked Questions (FAQ) on the implementation of the service tax is enclosed herewith.
Should you have any further enquiries, YBhg. Dato’ / Datuk / Datin / Prof. / Dr. / Sir / Madam may contact the Student Finance Section at 04-653 6169 / 3090 / 4189, or via email at:

• This email address is being protected from spambots. You need JavaScript enabled to view it. (Bachelor / Undergraduate)
• This email address is being protected from spambots. You need JavaScript enabled to view it. (Master / PhD / Postgraduate)

Your kind cooperation and attention to this matter are highly appreciated.
Thank you.