# Departure Levy: The Exit Tax on Flights Out of Malaysia

> The departure levy is a tax imposed on passengers leaving Malaysia by air, ranging from RM8 to RM150 depending on destination and flight class.

- Category: taxation
- Language: en
- Status: published
- Updated: 2026-08-07
- Canonical: https://negaraku.md/en/taxation/departure-levy

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Every time you fly out of Malaysia, your ticket price already includes a small charge to the government that passengers rarely notice — the departure levy. It was introduced in Budget 2019 and took effect on **1 September 2019** through the *Departure Levy Act 2019*.

For now, the levy applies only to people leaving Malaysia **by air** — aircraft, private jets and helicopters. Outbound travel by land (bus, taxi, e-hailing) and sea (cruise ships) is currently exempt under the authority of the Minister of Finance.

## How much is the departure levy?

The levy rate is set according to the final destination of the journey and the flight class. There are four categories:

| Class | ASEAN destination | Outside ASEAN |
|---|---|---|
| Economy | RM8 | RM20 |
| Non-economy | RM50 | RM150 |

Whether a destination is ASEAN or non-ASEAN is determined by the **final destination** in a single travel itinerary. Any ticket advertised, sold or provided as "economy" class falls under economy class; if the class is not stated, the cheapest ticket package is counted as economy.

## Who collects and pays it?

The levy is paid by the passenger but **collected by the airline** (referred to as the "operator" under Section 3 of the Act) through ticket sales. For example, if Mr Adam buys a ticket from KLIA to Doha using Qatar Airways, it is Qatar Airways that imposes and collects the levy from him.

Key points:

- The levy is treated as **not yet due** until the passenger actually departs from Malaysia. If the flight does not take place, the passenger can reclaim the amount paid.
- Flight charter services to travel agencies are also subject to the levy, calculated according to each passenger's flight class.
- **Every** flight operator must register in the **MyDLv** system using form DL-01, under Section 13(1). Foreign operators with no place of business in Malaysia are required to **also** appoint an agent in Malaysia, and that agent's registration is done online.

## Who is exempt?

The *Departure Levy Order (Exemptions) 2019* lists exemptions from **paying** the levy (First Schedule):

- Children or infants **under 24 months** of age on the date of departure.
- **Transit** passengers who arrive at an international airport in Malaysia and connect onward to an overseas destination within a period **not exceeding 12 hours**.
- Persons who drive/operate their own vehicle (including aircraft) abroad.
- Crew members on duty in air transport.

There are also exemptions from **imposing** the levy for certain operators (Second Schedule) — land and water transport operators, air charter operators carrying workers to **oil rigs, platforms or the like**, and government-owned transport. For example, a helicopter carrying workers on duty to an oil rig does not need to impose the levy on those workers.

## What's next

Before flying, check whether the departure levy is already included in your ticket price — usually it is, since every registered operator must include a "Departure Levy" clause in the ticket. If you are a flight operator or travel agent, refer to the Royal Malaysian Customs Department's **MyDLv** portal for registration (form DL-01) and submission of collection statements (form DL-02). Full rates and exemptions can be checked in the *General Guide of Departure Levy* published by RMCD.

## Sources

- General Guide of Departure Levy — https://mydlv.customs.gov.my/www/admin/files/JKDM/resources/assets/pdf/General_Guide_of_Departure_Levy.pdf (Jabatan Kastam Diraja Malaysia (RMCD))
- Sistem Levi Pelepasan (MyDLv) — https://mydlv.customs.gov.my/www/index.php?r=site%2Findex&page_id=1&language=en (Jabatan Kastam Diraja Malaysia (RMCD))

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