Malaysia's second largest state Johor to impose hotel tax for overnight visitors

The charge, imposed under Johor's Hotel Enactment Bill, will be placed in a trust account to fund improvements to public facilities and tourism infrastructure, Johor Housing and Local Government Chairman Datuk Jafni Shukor told Bernama on Nov. 21.

It remains unclear whether the fee will apply per person, per night.

The move will also strengthen enforcement efforts, enabling officers to inspect and close unlicensed hotels or bed-and-breakfast facilities and ensure compliance with safety standards, Datuk Jafni.

Jarod Chia, chairman of the Johor chapter of the Malaysia Budget & Business Hotel Association, said the association is seeking clarification from the local government to ensure effective implementation, Malay Mail reported.

He noted the need to define which types of accommodation must collect the charge, which guests are liable, and the payment procedures.

Similar fees are already in place in other Malaysian states such as Melaka, Pahang, Perak, Penang and Kedah.

Johor, Malaysia's second-most populous state after Selangor, is home to popular attractions such as Legoland Malaysia, the Sultan Abu Bakar State Mosque, Johor Bahru Old Chinese Temple, Desaru Beach, and Kota Tinggi Firefly Park.

In 2024, the state welcomed nearly 10.4 million hotel visitors, an 8.5% increase from the previous year.