Domestic Tourism Tax Relief Malaysia 2026 — RM 1,000 Hotel & Attraction Fees, How to Claim (YA 2025)

You can claim up to RM 1,000 in domestic tourism relief for YA 2025 (Year of Assessment 2025, filed in 2026). The RM 1,000 cap covers two types of qualifying expenses: (1) accommodation at registered hotels, resorts, or tourism premises in Malaysia — the key requirement is a receipt showing tourism tax (6%) was paid, which only registered accommodation operators can issue; and (2) entrance fees to tourist attractions in Malaysia, such as theme parks, museums, heritage sites, wildlife parks, and similar venues. Both categories share the combined RM 1,000 cap.

It depends on registration status. Airbnb hosts and budget lodges need to register with the Ministry of Tourism, Arts and Culture (MOTAC) and collect tourism tax (6%) to issue qualifying receipts. If your Airbnb host charges tourism tax and issues a proper receipt showing it, that stay likely qualifies. If there is no tourism tax on the receipt (many small operators and unlicensed Airbnb hosts do not collect it), the stay does not qualify for the tax relief. To be safe: check your accommodation receipt for 'Tourism Tax' or 'Cukai Pelancongan' — if it appears, the stay likely qualifies. Registered hotels (Marriott, Hilton, local chains like Dorsett, Sunway, Berjaya) always qualify.

Yes, but only for your own expenses — not for your family members who file separately. If you paid for the whole family's hotel stay, you can only claim your portion of the expense (or the full hotel bill up to RM 1,000, since you were the one who paid). If your spouse files separately, they cannot claim the same hotel receipt you already used. If you are claiming under joint assessment (bersama), the RM 1,000 limit applies to the household. For families with multiple hotel stays across the year, add up all qualifying receipts but the total claim is capped at RM 1,000 per taxpayer (or per household under joint assessment).

Qualifying attraction entrance fees include: theme parks (Sunway Lagoon, Legoland Malaysia, Lost World of Tambun), zoos and wildlife parks (Zoo Negara, Zoo Melaka, Penang Bird Park), museums (National Museum, Muzium Negara, regional heritage museums), aquariums (AQUARIA KLCC, Underwater World Langkawi), science centres (Petrosains), historical parks and heritage sites (Melaka Jonker Street heritage area entrance fees), nature parks with paid entry (Kinabalu National Park entrance, Bako National Park). The venue must be in Malaysia. International tourist attractions visited outside Malaysia do NOT qualify. Domestic airline tickets (AirAsia, Malaysia Airlines for domestic routes) do NOT qualify — the relief is for accommodation and attraction entry, not transportation.

In MyTax e-Filing Form BE (YA 2025), go to Part F — Reliefs. Look for 'Pelancongan Dalam Negeri' or 'Domestic Tourism'. Enter the total qualifying expenses (hotel + attraction fees combined), up to a maximum of RM 1,000. You do NOT upload receipts during the filing process — but you must keep all original receipts for a minimum of 7 years in case of LHDN audit. If audited, you will need to show: hotel receipts with tourism tax clearly stated, attraction entry receipts with venue name and date. Missing receipts = disallowed claim and potential penalty for incorrect filing.

Yes. The domestic tourism relief (RM 1,000) is available for YA 2025 as confirmed in Malaysia's Budget announcements. It was originally introduced during the COVID-19 pandemic to encourage domestic travel and has been extended through subsequent budgets. For YA 2025 (the assessment year covering January 1 to December 31, 2025, filed in 2026), the RM 1,000 relief is active. Check LHDN's official e-Filing portal when filing to confirm the relief field is available in your Form BE for YA 2025 — the system will only display active reliefs.