What is a tourism tax (TTx)?
Tourism tax (TTx) is a per-room, per-night levy collected from guests by registered accommodation providers in Malaysia, required to be remitted to the local authority.
The tourism tax, or TTx, is a nightly per-room charge imposed on guests at registered accommodation in Malaysia. It is collected by the property owner or manager at the time of booking or check-in and remitted to the relevant state or local authority. In Kedah, homestays that meet the registration and classification criteria fall under this requirement.
The tax applies to each room occupied per night and is typically itemized separately on a guest's bill or invoice, appearing as a line item alongside room charges. Registration thresholds and tax rates may vary by state and by accommodation type. Guests bear the cost, though the property operator is responsible for collection and timely payment to authorities.
For homestay operators in Kedah, understanding TTx obligations is important for compliance and accurate pricing. Registered homestay providers must account for this charge when setting rates and disclosing final costs to guests. The tax revenue is typically directed toward tourism development and destination marketing at the state level.