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Nationwide

Malaysia
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredVaries by local council; national licensing framework still in draft
Tax RateIncome tax 0–30% (progressive); service tax threshold RM500,000; Tourism Tax per night for foreign guests
Night / Day CapNo national cap (Selangor floats 180-night cap)
Minimum StayNo national minimum
Permit FeeUnknown (local-council business premise license fees vary)
PenaltiesJMB/MC fines up to RM200 per offence (Sec 70(2) SMA); council license breach up to RM2,000 / 1-year jail
Primary Residence RequiredNo
Browse all 7 STR regulations in Malaysia →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Varies by local council; national licensing framework still in draft. The associated permit fees are Unknown (local-council business premise license fees vary).

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax 0–30% (progressive); service tax threshold RM500,000; Tourism Tax per night for foreign guests. Yes — income tax; service tax if turnover exceeds RM500,000.

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: No national cap (Selangor floats 180-night cap). Minimum stay: No national minimum.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: STR may be 'commercial activity' restricted in residential-titled buildings under National Land Code. Insurance: Proposed under draft framework.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. JMB/MC fines up to RM200 per offence (Sec 70(2) SMA); council license breach up to RM2,000 / 1-year jail.

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platform licensing/registration proposed in draft KPKT framework + Tourism Industry Act amendments.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Varies by local council; national licensing framework still in draft
Tax Registration
Yes — income tax; service tax if turnover exceeds RM500,000
Permit Fee
Unknown (local-council business premise license fees vary)
Primary Residence Rule
No
Night / Day Cap
No national cap (Selangor floats 180-night cap)
Tax Rate
Income tax 0–30% (progressive); service tax threshold RM500,000; Tourism Tax per night for foreign guests
Zoning Restrictions
STR may be 'commercial activity' restricted in residential-titled buildings under National Land Code
Minimum Stay
No national minimum
Insurance Required
Proposed under draft framework
Platform Obligations
Platform licensing/registration proposed in draft KPKT framework + Tourism Industry Act amendments
Compliance Notes
Strata by-laws can restrict/ban STR via special resolution; check land title and house rules
Effective Date
No single national law yet (draft STRA guidelines pending as of 2026)
Key Notes
No single federal STR law; legality determined by local council zoning and strata by-laws; STR not automatically unlawful (Court of Appeal 2025)
Penalties
JMB/MC fines up to RM200 per offence (Sec 70(2) SMA); council license breach up to RM2,000 / 1-year jail
Additional Context
National STRA framework proposed by KPKT (licensing, night cap, safety); Tourism Industry Act 1992 amendments expected; hosts no longer collect Tourism Tax directly since Jan 2023
Sources
https://www.planmalaysia.gov.my
iproperty.com.my
rdslawpartners.com
airbnb.com/help/article/2912
malaymail.com
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Strata by-laws can restrict/ban STR via special resolution; check land title and house rules

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Varies by local council; national licensing framework still in draft.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax 0–30% (progressive); service tax threshold RM500,000; Tourism Tax per night for foreign guests.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. JMB/MC fines up to RM200 per offence (Sec 70(2) SMA); council license breach up to RM2,000 / 1-year jail.

What are the key STR compliance requirements in Nationwide?

No single federal STR law; legality determined by local council zoning and strata by-laws; STR not automatically unlawful (Court of Appeal 2025)

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