In 2017, the Malaysia Tourism Tax was enacted. This tourism tax pertains to all foreign tourists that are staying in any Malaysia accommodation, hotel, resorts, bed and breakfasts etc. Regardless of number of stars, the tourism tax applies to each and every lodging, i.e. from 0 to 6 stars.
The tourism tax applies to the whole of Malaysia, including Tioman.
Foreigners will accordingly be charged a flat rate of RM10 per room per night, payable upon checking into the room.
Please note that this tourism tax is a government tax and, as such, is not included in your hotel room booking fee.
Malaysian citizens and Permanent Residents are exempted from tourism tax.
For more details, please see this article...