The departure levy is a tax imposed on every person leaving Malaysia on an international flight, in force since 1 September 2019. The rates are RM8 (economy) or RM50 (non-economy) to ASEAN destinations, and RM20 (economy) or RM150 (non-economy) to non-ASEAN destinations. Airlines (operators) collect the levy through the ticket price, and infants under 24 months as well as transit passengers under 12 hours are exempt.
- The departure levy took effect on 1 September 2019 and currently applies only to air transport.
- The rates are RM8/RM50 to ASEAN and RM20/RM150 outside ASEAN, depending on whether the ticket is economy or non-economy class.
- Every flight operator must register in the MyDLv system (form DL-01) under Section 13(1); foreign operators with no place of business in Malaysia must additionally appoint an agent in Malaysia.
- Infants under 24 months, transit passengers under 12 hours, and workers ferried to oil rigs by air charter are exempt.
Who this applies to: Passengers leaving Malaysia by air, as well as airlines and travel agents.
On this page
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.
Is the departure levy charged if I leave Malaysia by land or sea?
No. At the current stage of implementation, the departure levy applies only to passengers leaving by air. Land and sea transport operators are exempt.
Do young children have to pay the departure levy?
Children or infants under 24 months of age on the date of departure abroad are exempt from paying the departure levy.
How are transit passengers charged the levy?
Flight passengers who arrive at any international airport in Malaysia and connect onward to an overseas destination within a transit period not exceeding 12 hours are exempt.
The following are deliberately unstated or described only qualitatively until confirmed by a subject-matter expert:
- Sahkan kadar dan pengecualian masih terpakai pada 2026 — Panduan RMCD bertarikh 20 Ogos 2019; pastikan tiada pindaan kepada Akta Levi Pelepasan 2019 atau perintah-perintahnya sejak itu.
- Sahkan bahawa pengecualian pengangkutan darat dan laut (peringkat pelaksanaan awal, di bawah kuasa Menteri Kewangan) masih berkuat kuasa pada 2026.
- Sahkan prosedur tepat pendaftaran ejen dalam talian bagi pengendali asing yang tiada tempat perniagaan di Malaysia, serta pasangan borang DL-01 (pendaftaran) dan DL-02 (penyata pemungutan).
Sources
- General Guide of Departure Levy — Jabatan Kastam Diraja Malaysia (RMCD)
- Sistem Levi Pelepasan (MyDLv) — Jabatan Kastam Diraja Malaysia (RMCD)
Change history
| Version | Date | Change | By |
|---|---|---|---|
| 01.00 | 7 Aug 2026 | Approved and published. | — |