Tourism tax in Malaysia

The Malaysian tourism tax is a 10 MYR per room per night tax that foreign tourists must pay when staying at any accommodation in Malaysia. This is in accordance with the Tourism Tax Act 2017.

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How the Malaysian tourism tax works

Previously, properties collected the tourism tax from tourists. However, we’re now responsible for collecting the tax for payments made through Payments by Booking.com and remitting it to the Malaysian tax authorities.

For reservations made through Pay at the Property, the property is responsible for collecting and remitting taxes directly to the Malaysian tax authorities

For Payment by Booking.com reservations where Malaysian Tourism Tax is applicable, the amount paid will be indicated in the ‘Price’ section of the reservation confirmation email. Guests can use this email as proof of tax payment if necessary.

Refunding the tourism tax

The tax is refundable if the guest doesn't stay at your property. For the refund to be processed, you need to let us know about any no-shows, modifications or cancellations. However, if a guest cancels or modifies their booking, we'll make sure to refund them the tourism tax they paid.

Please note that the tax only applies to tourists who aren’t Malaysian nationals (MyKad card holders) or permanent residents of Malaysia (MyPR card holders).

Sometimes, even if a guest is not a foreign tourist, they may be required to pay the tourism tax if they accessed our platform using a non-Malaysian IP address. In such cases, follow these steps to refund guests who booked through Payments by Booking.com.

1. Advise the guest to contact customer service after check out.
2. Customer Service will process the refund.

No supporting documents are needed – verbal or written confirmation from the guest stating their Malaysian nationality or permanent residency is enough.

How we calculate the tax

We calculate the Malaysian tourism tax based on how a property is listed on our platform. For example, if a guest books a three-bedroom suite, a tax of 10 MYR per room per night will be imposed on the unit, only if the property is listed and booked as one unit.

However, if a property lists each bedroom separately as a room or unit, the tax will be charged for each individual room or unit. So, if three rooms are booked for one night, the tax would be 10 MYR per room per night, totalling 30 MYR.

Determining your eligibility for the tax

If you’re not sure whether you need to register for the Malaysian tourism tax, please contact your tax advisor or the Royal Malaysian Customs Department (RMCD). For more information, take a look at the Malaysian tax authority website.