Foreign tourists staying at paid accommodation in Malaysia are subject to pay a Tourism Tax of RM10 per room per night effective from 1 September 2017.
The Tourism Tax is mandatory and regulated by the Ministry of Finance and the Royal Malaysian Customs Department.
This flat rate of RM10 will be applicable for all room types, based on per room per night basis. Collection of this tax will be payable to the hotel directly.
Under the Tourism Tax (Exemption) Order 2017, Malaysians or Permanent Residents with MyPR cards are exempted from paying the Tourism Tax.