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Departure Levy Act 2019 (“the Act”)

The following legislations in relation to departure levy have received Royal Assent and have been published in the Gazette on 17 July 2019 (the Act) and 31 July 2019 (other legislations):-

a)   Departure Levy Act 2019

b)   Appointment of Date of Coming into Operation

c)   Appointment of Effective Date for Charging and Levying of Departure Levy

d)   Departure Levy Regulations 2019

e)   Departure Levy (Compounding of Offences) Regulations 2019

f)     Departure Levy (Exemption) Order 2019

g)   Departure Levy (Rate of Departure Levy) Order 2019

The above legislations come / will come into operation on either 1 August 2019 or 1 September 2019. Please click on the above header link for a copy of the departure levy legislations at the official portal of e-Federal Gazette.

There were no major changes to the Act from the Departure Levy Bill 2019 (“the Bill”). Please click on the above header for our commentaries on the Bill in the Tax Whiz on 12 April 2019.

The other salient points of the departure levy legislations are as follows:

  • The effective date for charging and levying the departure levy is 1 September 2019.
  • The following persons who leave Malaysia are exempted from the payment of departure levy:
  1. Infant and toddler of the age below 24 months.
  2. Aircraft passenger in transit arriving at any international airport in Malaysia from abroad and then leaving Malaysia with the same or different aircraft, or the same or different flight number, to the next destination and the transit period is not exceeding 12 hours.
  3. Pedestrian.
  4. Person who is driving or riding by himself any type of vehicle for personal use including aircraft or vessel and any passenger in or pillion rider on such vehicle.
  5. Any crew on duty on board of any vehicle including aircraft or vessel.
  • The following operators are exempted from the requirement to register and charging the departure levy:
  1. Operator of any water or land vehicle.
  2. Commercial vehicle operators who provide chartered air transport services for carrying workers to an oil rig, platform or the like.
  3. Any Government operating any type of vehicles carrying out passenger from Malaysia.
  • The departure levy rates are:

Country / Class

ASEAN countries

Other than ASEAN countries

Economy class

Other than economy class

Economy class

Other than economy class

Rate of departure levy





  • The forms to register for departure levy (Form DL-01) and the return for departure levy (Form DL-02) are included in the Departure Levy Regulations 2019.

With the issuance of the departure levy legislations, some of the unanswered issues in the Bill have been clarified.

  • The departure levy is only applicable on persons leaving Malaysia via air effective 1 September 2019.
  • The departure levy does not apply to pedestrians and individuals who drives or rides vehicles for personal use including their passengers. For example, individuals who drives to Singapore in their private cars do not need to pay the departure levy when leaving Malaysia.
  • Operators of water or land vehicles are not required to register for and charge departure levy. For example, bus operators or taxi operators who ferry passengers to Thailand do not need to register for departure levy and therefore do not need to charge passengers the levy.
  • Airline companies who carry any person leaving Malaysia before the effective date, i.e. 1 September 2019, shall register themselves for departure levy within 30 days before 1 September 2019.

We would reiterate that the departure levy is not confined to Malaysian operators but foreign operators are also required to be registered, via an agent, to charge the departure levy. Foreign operators should take note of this particularly in terms of appointing an agent in Malaysia who can help with the charging and collection of the levy.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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Executive Director –
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Executive Director –
Head of Indirect Tax
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Executive Director –
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Executive Director –
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Neoh Beng Guan
Executive Director – 
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Executive Director – 
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