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Malaysian Parliament Passes Tourism Tax Bill

17 April 2017

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Approved Changes

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Malaysia

The Malaysia parliament passed the Tourism Tax Bill 2017 on 6 April that provides for a tax to be levied on tourists staying at any accommodation made available by an operator. The tax is to be collected by the operator and submitted on a quarterly basis or the same period for GST if registered. Accommodations not used for commercial purposes will be exempt, such as accommodation provided by educational or religious institutions. The Tourism and Culture Minister will set the effective date and the rate of the tax, which will reportedly apply at rates of MYR 2.5 to 20 depending...