Malaysia

Dentists urge government to waive additional six per cent SST

Malaysian dentists are competing with their counterparts in Thailand and Vietnam for medical tourism through oral and dental surgical/cosmetic services.

Updated 10 months ago · Published on 25 Oct 2025 2:09PM

Dentists urge government to waive additional six per cent SST
Dr Chong said that the association had their initial appeal rejected by the Finance Ministry earlier this month. - October 25, 2025

by Ian McIntyre

ABOUT 10,000 dentists from the Malaysian Dental Association (MDA) are seeking for the federal government to waive the additional six percent Sales and Services Tax (SST) imposed on foreign patients as it affects their competitiveness in the medical - tourism segment.

MDA president Dr Chong Zhen Feng said that the association had their initial appeal rejected by the Finance Ministry earlier this month.

But they plan to lodge another appeal on grounds that the additional six percent SST would hamper their ability to compete in the region for tourism related revenue through medical tourism.

Malaysian dentists are competing with their counterparts in Thailand and Vietnam for medical tourism through oral and dental surgical/cosmetic services.

It was reported that Malaysia's dental tourism generated RM2.816 billion in revenue last year and it is projected to reach RM13.95 billion by 2033, growing at a compound annual rate of 19.7%.

Dental implants were the largest segment , while dental cosmetics is the fastest-growing field.

The industry attracts tourists with competitive prices, quality healthcare, and a reputation for modern clinics and equipment.

Chong also pointed out that many of their patients are also foreign labourers and expatriates, who are undergoing essential treatment for their oral and dental health.

"They shouldn't be segmented together with foreign tourists," said Chong.

"It would be unfair for migrant workers, who need treatment, especially in emergency situations of a root canal to pay more for the services. It makes it unaffordable for them when dentistry is considered an essential (healthcare) service."

Chong said this at the opening of the 22rd Malaysian Dental Congress at the Setia SPICE Conference Centre off Sungai Ara, Penang.

The event was officiated by state executive councillor for health, Daniel Gooi Zi Sen.

Chong said that he was also led to believe that other medical discipline organisations  are also appealing for the additional six percent SST on foreign patients to be exempted.

Dentists whose clinics have an annual revenue of above RM1.5 million, are required to impose an additional six percent SST on foreign patients from next year.

But Chong said that they are barely earning much, as the operating expenditure of dental clinics are high for equipment, utilities and human capital.

Gooi who listened to the dentists' grouses, called the MDA Penang chapter to compile points to justify the request and he would pass the matter on to the Health Ministry.

There are altogether about 15,000 registered dentists in the country.

Gooi said that MDA has a point in that foreign labour should not be judged as foreign tourists, who have higher income disposal to afford high dental prices.

In other matters, Gooi said that the influenza outbreak in Penang is under control despite that the state recording among the highest infections of Influenza A type.

There is also adequate anti-viral medical available to meet the demand, he said.

He also said that to date, there is no scientific data to back up assertions that the surge in medical cases in Penang Hospital, is related to the Covid - 19 vaccines. - October 25, 2025

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