News Detail

Tourism Tax in Malaysia, Effective 01 July 2017

Ministry of Finance and The Royal Malaysian Customs Department has recently issued a new Tourism Tax (TTx), that will take effect on July 1, 2017. This Tourism Tax is a tax that will be charged to the guest directly by the accommodation or premises which have been registered. Currently, the tourism tax rate is fixed according to the below rates guideline:

Below is the tax rate structure:

5* Hotels & Resorts = MYR20 per room per night
4* Hotels & Resorts = MYR10 per room per night
3* Hotels & Resorts = MYR5 per room per night
Non-rated Hotels (Including Budget Hotels) = MYR2.50 per room per night

This tax will be charged on top of the 6% GST (Goods & Services Tax) & other state tourism fees (such as Penang Local Government Fee, Langkawi Tourism Promotion Fee, Melaka Heritage Charge & Kota Bahru City Tax). The tax will be imposed on all visitors — both foreign tourists and Malaysian nationals — staying in accommodation for either leisure, religious, holiday or business purposes.

Accommodation includes any premise registered by the Commissioner under the Tourism Industry Act 1992. This includes hotels, hostels, inns, and boarding houses.

However, it will not apply to homestays, premises maintained by religious institutions for non-commercial purposes, and premises with fewer than 10 rooms.

Please find links to news articles on this matter as below:

We will keep you informed on the development of the new tourism tax and any changes will be informed accordingly.



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