Quick summary
Malaysia’s Tourism Tax charges every foreign passport holder RM10 (~$2.15 USD) per room per night at all registered accommodations, adding $15 to a 7-night stay and $30 to a 14-night trip. Following the December 2025 expiry of the grace period for online booking platforms, collection is now enforced universally—at booking via OTAs or at hotel check-in.
The tax is per room, not per person, and no Visit Malaysia 2026 waivers exist for foreigners. Sabah and Sarawak apply separate but equivalent state-level charges, and unregistered properties risk fines for non-collection.
A week in Malaysia now costs foreign visitors an extra $15 they didn’t pay two years ago—or more precisely, that many managed to avoid. Malaysia’s Tourism Tax of RM10 per room per night has existed since 2017, but enforcement was patchy. Online platforms like Booking.com and Agoda operated under a grace period, meaning the tax often slipped through the cracks for digital bookings. That grace period ended December 31, 2025. The tax is now collected consistently across every booking channel.
For travelers heading to Malaysia between January and December 2026, the math is straightforward: RM10 per room, per night, every night. At the February 2026 exchange rate of MYR 4.65 to the dollar, that’s $2.15 per night. A 7-night Kuala Lumpur trip adds $15. A 14-night island-hopping itinerary across Langkawi and Penang adds $30. A 21-night deep dive through Borneo costs an extra $45. Air Traveler Club’s destination cost tracker for Southeast Asia confirms Malaysia remains one of the region’s best-value destinations despite the universal enforcement—the TTx adds less than 1% to most hotel bills.
What changed at the end of 2025
The Tourism Tax itself hasn’t changed—it’s been RM10 since its 2017 introduction under the Tourism Tax Act 2017. What changed is who collects it and when. Previously, hotels collected the tax at check-in, but online travel agencies had a compliance grace period to build collection systems into their platforms. That grace period, extended multiple times, finally expired on December 31, 2025.
Now, major OTAs must integrate TTx collection at the point of booking. If you reserve through Agoda, Booking.com, or Expedia in 2026, the RM10 per night should appear as a line item in your booking total. If it doesn’t, you’ll pay at the hotel front desk instead. Either way, every foreign passport holder pays. The Royal Malaysian Customs Department oversees remittance, and accommodations face penalties for non-collection.
The enforcement tightening aligns with Visit Malaysia 2026 (VM2026), the government’s campaign targeting 27.3 million international visitors. Budget 2026 allocated RM500 million to tourism infrastructure, funded partly by consistent TTx revenue. The logic is circular but effective: tax foreign visitors modestly, invest the proceeds in better tourism experiences, attract more visitors.
Malaysians get relief, foreigners don’t
Budget 2026 introduced a RM1,000 domestic tourism tax relief for Malaysian citizens on local travel expenses. Foreign visitors receive no equivalent waiver or discount. The TTx applies universally regardless of nationality, trip purpose, or Visit Malaysia 2026 promotional periods.
How much it actually costs by trip length
The per-room structure means families and couples pay the same as solo travelers occupying one room. Two friends sharing a Langkawi beach bungalow pay RM10 total per night, not RM20. According to the Ministry of Tourism, Arts and Culture’s official TTx portal, the tax applies to all registered accommodations rated two stars and above, including homestays and serviced apartments.
| Trip Length | TTx Total (RM) | USD Equivalent | Collection Method |
|---|---|---|---|
| 3 nights (weekend) | 30 | $6.45 | OTA or hotel |
| 7 nights | 70 | $15.05 | OTA or hotel |
| 10 nights | 100 | $21.50 | OTA or hotel |
| 14 nights | 140 | $30.10 | OTA or hotel |
| 21 nights | 210 | $45.15 | OTA or hotel |
For context, a mid-range hotel in Kuala Lumpur runs RM200-400 per night ($43-86). The RM10 tax adds 2.5-5% to budget stays and under 1% to upscale properties. Compared to tourism taxes in Barcelona (€4/night), Amsterdam (€12.50/night), or Bali’s proposed $10/visit, Malaysia’s flat RM10 remains among Asia’s lowest.
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Where it applies—and where the rules differ
Peninsular Malaysia and Langkawi follow federal TTx rules administered by the Royal Malaysian Customs Department. Sabah and Sarawak operate separate state-level collection systems, but the rate remains equivalent at approximately RM10 per night. Travelers moving between peninsular and Borneo destinations should expect the tax at every registered property regardless of state.
The tax applies to hotels, resorts, homestays, and serviced apartments rated two stars and above. Unregistered properties—some informal Airbnb listings, budget guesthouses below two-star rating—may not collect it, but operators risk fines up to RM1,000 for non-compliance. For travelers using platforms that surface deals on Malaysia accommodations, the safest approach is to confirm TTx appears on your booking receipt or carry cash to pay at check-in.
Travelers hunting for the cheapest possible flights to Kuala Lumpur can pair TTx-aware budgeting with strategies to offset the 30-60% surge in Asia flight prices since 2019, ensuring the modest hotel tax doesn’t compound with inflated airfares to blow the overall budget.
Who’s exempt and who isn’t
The exemption list is short. Malaysian citizens and permanent residents pay nothing. Holders of diplomatic or official passports are exempt. Participants in the Malaysia My Second Home (MM2H) program receive a 30-day exemption on their initial stay, after which standard TTx applies.
Everyone else pays. US, European, Australian, and all other foreign passport holders face the same RM10 rate with no nationality-based discounts. There are no VM2026 promotional waivers, no loyalty program exemptions, and no seasonal reductions. The tax is non-refundable even if you check out early.
For travelers booking multi-room arrangements—families needing adjoining rooms, group trips splitting across properties—remember the charge is per room, not per person. Four travelers in two rooms pay RM20 per night total, not RM40.
Booking smart: avoid double-charging surprises
The transition from grace period to full enforcement creates a brief window of inconsistency. Some OTAs now include TTx in the displayed price. Others add it as a separate line at checkout. A few may still miss it entirely, leaving collection to the hotel.
Before confirming any Malaysia booking in 2026, check for a TTx line item. If your OTA receipt shows it, you’re covered—bring the receipt to check-in. If it doesn’t appear, budget RM10 per night in cash (Malaysian ringgit) for front desk payment. Do not assume the OTA handled it without verification. Double-charging is rare but possible during the transition, and disputing a RM10 charge from overseas is more hassle than it’s worth.
Travelers combining Malaysia with broader Southeast Asia itineraries can monitor AI-detected flight pricing anomalies to offset these small but cumulative destination taxes—a $400 flight saving easily absorbs $30 in tourism tax on a two-week trip.
Questions? Answers.
Does the Tourism Tax apply to Airbnb stays in Malaysia?
Yes, if the property is registered with MOTAC and rated two stars or above. Unregistered Airbnb listings may not collect TTx, but operators face fines up to RM1,000 for non-compliance. Verify registration status through the MOTAC accommodation portal before assuming you’re exempt.
Is the tax charged per person or per room?
Strictly per room per night. A family of four sharing one hotel room pays RM10 total per night, not RM40. Two rooms means RM20 per night regardless of how many guests occupy each room.
What if my booking platform already charged TTx but the hotel asks for it again?
Show your OTA booking receipt with the TTx line item. Hotels are required to verify collection status before charging. If double-charged, request a receipt and dispute through your booking platform. Keep documentation of both charges.
Can I get a refund if I check out early?
No. The Tourism Tax is non-refundable once paid, even for early departure. If you booked 7 nights but leave after 4, the full 7-night TTx stands. Hotels remit the tax to the government based on booked nights, not actual stay duration.
Are there any Visit Malaysia 2026 promotions that waive the tax?
No. VM2026 offers domestic Malaysians a RM1,000 tax relief on local tourism spending, but foreign visitors receive no TTx waivers, discounts, or promotional exemptions. The RM10 per night rate applies throughout 2026 regardless of campaign periods.
Do Sabah and Sarawak charge the same Tourism Tax?
Sabah and Sarawak operate separate state-level collection systems rather than the federal TTx, but the effective rate remains approximately RM10 per night. Travelers moving between peninsular Malaysia and Borneo should expect equivalent charges at every registered accommodation.
