IMPLEMENTATION OF TOURISM TAX Under section 6 Tourism Tax Act 2017, a Tourism Tax of RM10 flat rate per room per night will be imposed on all hotel foreign guests. This ruling shall be effective 1st September 2017 and will be reflected separately in the guest folio/ tax invoice.   

Hotel is required to collect the Tourism Tax from foreign tourists including guest from online travel agents (OTA) or third-party agents such as Agoda,, Expedia, foreign Travel Agents etc., prepaid room and other event groups upon check out. The hotel collects the Tourism Tax on behalf of Royal Malaysian Customs Department (RMCD).  

Definition as per Tourism Industry Act 1992, subsection 2(1): “Tourist” means any person, whether he is a Malaysian national or otherwise, visiting any place in Malaysia for any of the following purposes, namely--

  • pleasure, recreation or holiday;
  • culture
  • religion
  • visiting friends or relatives;
  • sports;
  • business;
  • meetings, conferences, seminars or conventions;
  • studies or research;
  • any other purpose which is not related to an occupation that is remunerated from the place visited.  

Tourists exempted from payment of tourism tax are Malaysian nationals or permanent residents who hold MyPR cards.