tourism
+11,2 %
42.2 million international visitors in 2025
+11.2% compared to 2024.
Period: 2025
GATAVIA GLOBAL · Gatavia Malaysia
Short-term rentals in Malaysia
This section explains how short-term rental works in Malaysia and how to correctly separate the various legal, fiscal, and operational layers. The specific answer depends on the type of property, the mode of operation, and the rules that apply to the case.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Malaysia without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the mode of operation, and the applicable rules in the case. Specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or the profitability of a property.
Tourism market in Malaysia
Data, context and key indicators for the tourism market.
tourism
+4,7 %
14.0 million visitors January-April 2026
+4.7% year-on-year.
Period: Jan-Apr 2026
accommodation
65% doméstico / 35% internacional
104.35 million paying accommodation guests
67.73M domestic and 36.63M international.
Period: 2025
demand
+3,4 %
67.73 million domestic guests
+3.4% vs 2024.
Period: 2025
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
There is no single national license for Airbnb
Correct.
There is no single national license for Airbnb Application: short-term accommodation in Malaysia Verified rule: Correct. Exceptions: None as a national shortcut. Timing: Before publishing the accommodation/acquisition. Legal reference: Tourism Industry Act of 1992 + government/local/stratified framework.
Short-term rental taxation
Taxation
Accommodation income is taxable
Taxation
Resident individual rates: progressive up to 30%
30
Taxation
Non-resident individual rate generally 30%
30
Taxation
Standard resident company rate 24%
24
Taxation
Accommodation service tax: 8% once liable/registered
8
Taxation
Tourism Tax: RM10 per room per night for taxable tourists
10
Regulatory and market evolution
05/01/2026
Visit Malaysia 2026 is strengthening demand
In 2025, international visitors reached 42.2 million and from January to April 2026 reached approximately 14.0 million.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Malaysia
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Federal Court of Malaysia (reported judgment)
Federal Court of Malaysia (reported judgment)Federal Territories Lands and Mines Office
Federal Territories Lands and Mines OfficeFederal Territories Lands and Mines Office
Kuala Lumpur forms and consent proceduresFederal Territories Lands and Mines Office
Kuala Lumpur foreign interest application - Schedule 18Inland Revenue Board of Malaysia
Inland Revenue Board of MalaysiaInland Revenue Board of Malaysia
Inland Revenue Board of MalaysiaInland Revenue Board of Malaysia
Inland Revenue Board of MalaysiaKota Kinabalu City Hall (DBKK)
Hotel and Lodging Houses By-LawsLembaga Hasil Dalam Negeri Malaysia (HASiL)
Lembaga Hasil Dalam Negeri Malaysia (HASiL)Lembaga Hasil Dalam Negeri Malaysia (HASiL)
Lembaga Hasil Dalam Negeri Malaysia (HASiL)Ministry of Housing and Local Government (KPKT)
Strata management FAQ on short-term rentalMOTAC
MOTACMOTAC
MOTACMOTAC
MOTACMOTAC
MOTACMOTAC
MOTACPenang Island City Council (MBPP)
Commissioner of Building DepartmentPenang Lands and Mines Office
Land development and foreign-acquisition guidelinesPenang Lands and Mines Office
Foreign acquisition and state-consent FAQRoyal Malaysian Customs Department
Royal Malaysian Customs DepartmentRoyal Malaysian Customs Department
Royal Malaysian Customs DepartmentRoyal Malaysian Customs Department
MySST - Registering BusinessRoyal Malaysian Customs Department
Guide on Tourism Tax - Digital Platform Service ProviderRoyal Malaysian Customs Department
Public Ruling No. 01/2025 - operator and DPSP liabilityRoyal Malaysian Customs Department
Malaysian Tourism Tax System (MyTTx)Royal Malaysian Customs Department
Royal Malaysian Customs DepartmentSeberang Perai City Council (MBSP)
Seberang Perai City Council (MBSP)Seberang Perai City Council (MBSP)
Seberang Perai City Council (MBSP)Tourism Malaysia
Visit Malaysia 2026 partnership updateTourism Malaysia
Paid Accommodation Survey Jan-Dec 2025Tourism Malaysia
Tourism MalaysiaPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.