Malaysia Tourism Tax started since 1st.Sept.2017. A flat rate of RM 10 per night will be collected from foreign tourists by the homestay operators. This apply to homestay operators who manage accommodation premises with equal or more than 5 rooms.
The enforcing government department – Royal Malaysian Customs Department recently (26.Sept.2017) published the “General Guide on Tourism Tax” to prepare and assist homestay operators in understanding matters tat will impart them related to Malaysia Tourism Tax. The guide covers topics like
- Criteria of homestay operators what would need to collect Tourism Tax
- Computation of Tourism Tax
- Registration of homestay operators
- Invoice, returns and records for the assessment of compliance
You may read or download the full copy here.