Seksyen 1
(2)
Perintah ini mula berkuat kuasa pada 15 Disember 2025.
Kadar cukai pelancongan
/akn/my/act/pua/2025/423
PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 is Malaysia P.U. (A), cited as P.U. (A) 423 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 8(1) Akta Cukai Pelancongan 2017 [Akta 791], Menteri, dengan persetujuan Menteri Pelancongan, Seni dan Budaya, membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
(1)
Kadar cukai pelancongan yang hendak dikenakan dan dilevikan atas pelancong yang menginap di mana-mana premis penginapan ditetapkan pada sepuluh ringgit setiap malam bagi setiap bilik dan pengenaan cukai pelancongan itu hendaklah mengikut seksyen 6 Akta.
(2)
Kadar cukai pelancongan yang hendak dikenakan dan dilevikan atas pelancong yang menginap di mana-mana premis penginapan yang disediakan melalui perkhidmatan yang berhubungan dengan tempahan premis penginapan dalam talian yang diberikan oleh pemberi perkhidmatan platform digital ditetapkan pada sepuluh ringgit setiap malam bagi setiap bilik dan pengenaan cukai pelancongan itu hendaklah mengikut seksyen 20A Akta.
Dibuat 28 November 2025
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 423 3
Dipersetujui 4 Disember 2025
DATO SRI TIONG KING SING
Menteri Pelancongan, Seni dan Budaya
[Akan dibentangkan di hadapan
Dewan
Rakyat menurut subseksyen 8(3)
Akta Cukai Pelancongan 2017]
P.U. (A) 423 4
TOURISM TAX ACT 2017
TOURISM TAX (RATE OF TAX) ORDER 2025
Opening note
Preamble
- IN exercise of the powers conferred by subsection 8(1) of the Tourism Tax Act 2017 [Act 791], the Minister, with the concurrence of the Minister of Tourism, Arts and Culture, makes the following order: Citation and commencement 1.
(1)
The rate of tourism tax to be charged and levied on a tourist staying at any accommodation premises is fixed at ten ringgit per night for each room and the imposition of the tourism tax shall be in accordance with section 6 of the Act.
(2)
The rate of tourism tax to be charged and levied on a tourist staying at any accommodation premises made available through service relating to online booking accommodation premises provided by a digital platform service provider is fixed at ten ringgit per night for each room and the imposition of the tourism tax shall be in accordance with section 20A of the Act.
Made 28 November 2025
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
P.U. (A) 423 5
Concurrred 4 December 2025
DATO SRI TIONG KING SING
Minister of Tourism, Arts and Culture
[To be laid before the Dewan Rakyat pursuant to subsection 8(3) of the
Tourism Tax Act 2017]
Common questions
- What is PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 is Malaysia P.U. (A), cited as P.U. (A) 423 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 still in force?
- Yes — PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 is currently in force.
- When did PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 take effect?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 was first recorded in 2025.
- How many sections does PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 have?
- PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025?
- The official text of PERINTAH CUKAI PELANCONGAN (KADAR CUKAI) 2025 is published at lom.agc.gov.my.