Malaysia Tourism Tax: What Foreign Visitors Pay for Their Stay
Foreign visitors who stay in hotels and other accommodation in Malaysia pay a tourism tax of RM10 per room per night. The hotel collects it at check-in, or a registered booking platform charges it when you book online; Malaysian citizens and permanent residents are exempt.
Verified: October 28, 2026
Planning the arrival too?
The tax at a glance
- Rate
RM10 per room per night
- Who pays
Tourists staying at accommodation premises. Malaysian citizens and permanent residents are exempt.
- Who collects
The accommodation operator at check-in, or the registered digital platform when you book online
- Legal basis
Tourism Tax Act 2017. The current rate is set by the Tourism Tax (Rate of Tax) Order 2025, in force since 15 December 2025.
- Run by
Royal Malaysian Customs Department, through the MyTTx system
The tourism tax is not part of the entry process. You do not pay it at the airport, and it has nothing to do with the MDAC or a visa. You meet it when you check in or when you book a room online.
Who pays and who is exempt
The law defines a tourist as any person, Malaysian or not, who visits a place in Malaysia for a purpose such as a holiday, culture, religion, visiting friends or family, sport, business, a meeting or study, but not for paid work there. The Tourism Tax (Exemption) Order 2017 then exempts two groups from paying. Hotels identify foreign tourists mainly by the passport shown at check-in.
| Guest | Pays the tourism tax? |
|---|---|
| Foreign visitor on a short-term social visit pass | Yes |
| Malaysian citizen (MyKad) | No |
| Permanent resident of Malaysia (MyPR) | No |
| Foreigner living in Malaysia on another pass | It depends on the pass. The Customs general guide lists each pass type. |
Where the tax is not collected
The Exemption Order frees some operators from registering for the tax and from collecting it:
- Accommodation with four rooms or fewer.
- Homestays in the Malaysian Homestay Experience Programme, registered with the tourism ministry.
- Kampungstays in the Visit My Kampung programme, registered with the tourism ministry.
- Government bodies, local authorities and registered private higher education institutions that offer rooms for education, training or welfare.
- Private educational institutions that house their own pupils.
- Employers who house their own employees.
- Approved religious or welfare bodies that offer rooms for non-commercial purposes.
How the tax is counted
- Per room or unit, not per person. The tax applies to the unit as it is advertised. A two-room chalet or a three-bedroom apartment booked as one unit counts as one room.
- Per night. A night runs from check-in to check-out on the next day.
- Early check-in. If the hotel charges an extra night at the room rate for an early check-in, the tax applies to that extra night too.
- Late check-out. A late check-out fee that is not charged at the room rate carries no tourism tax.
- Free nights. A free stay offered by the operator is still taxed.
- Deposits. A deposit on its own is not taxed.
| Your stay | Tourism tax |
|---|---|
| 1 room for 3 nights | RM30 |
| 2 rooms for 2 nights | RM40 |
| 1 apartment booked as a unit, 4 nights | RM40 |
When you book online
Booking platforms registered with Customs (digital platform service providers) charge the tax when you book. The invoice or receipt from the platform shows the tourism tax separately from other charges. If you paid the tax to the platform and show proof at check-in, the hotel does not collect it again. If you cannot show proof, the hotel collects it.
If you cancel a booking after paying, the platform may issue a credit note so that the tax can be refunded to you.
Other lines on your hotel bill
The tourism tax is one line on the bill. A worked example in the Customs general guide shows a hotel bill with a service charge, service tax and a local heritage charge next to the tourism tax. These are separate charges with their own rules. Ask the hotel if a line on your bill is not clear.
Questions about the tax
The Royal Malaysian Customs Department runs the tourism tax through the MyTTx portal. The portal names the Customs Call Centre on 1-300-888-500 and the address ccc@customs.gov.my. Laws, orders and guides are published on the portal in English and Malay.
For what you may bring into Malaysia, see Malaysia customs rules. For travel from the airport to your hotel, see KLIA to Kuala Lumpur.
Frequently Asked Questions
How much is the tourism tax in Malaysia?
RM10 per room per night, under the Tourism Tax (Rate of Tax) Order 2025, in force since 15 December 2025. The same rate applies to bookings through a registered online platform.
Is the tourism tax charged per person?
No. It is charged per room or per unit as advertised, for each night. Two people sharing one room pay RM10 per night in total.
I paid the tax on a booking website. Will the hotel charge it again?
No, if you show proof of the payment at check-in. A registered platform's invoice shows the tax separately. Without proof, the hotel collects the tax.
Do small guesthouses charge the tourism tax?
Operators with four rooms or fewer are exempt from collecting it. A registered booking platform, however, charges the tax on all bookings, including stays at small places.
Do Malaysians pay the tourism tax?
No. Malaysian citizens with a MyKad and permanent residents with a MyPR are exempt.
Sources checked
- Royal Malaysian Customs Department: MyTTx portal · October 28, 2026
- Tourism Tax (Rate of Tax) Order 2025, P.U. (A) 423 (PDF) · October 28, 2026
- Tourism Tax (Exemption) Order 2017, P.U. (A) 240 (PDF) · October 28, 2026
- Tourism Tax (Exemption) (Amendment) Order 2019, P.U. (A) 267 (PDF) · October 28, 2026
- Royal Malaysian Customs Department: Guide on Tourism Tax (Digital Platform Service Provider), 11 March 2025 (PDF) · October 28, 2026
- Royal Malaysian Customs Department: Panduan Am Cukai Pelancongan (general guide, in Malay), 6 December 2024 (PDF) · October 28, 2026
- Royal Malaysian Customs Department: Public Ruling No. 1/2025 (PDF) · October 28, 2026
Planning the arrival too?
EntryCardMalaysia is an independent paid service, not the government. Our guided form checks your MDAC entries, our team reviews each traveler, and we file inside the official window.