| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$40.11 |
3 |
|
Percentage of total item cost: |
6.46% |
7 |
|
Overall tax index: |
115 |
25 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Kuala Lumpur. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show how
Kuala Lumpur compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: Kuala
Lumpur currently has an
overall Tax Barometer index of 115,
indicating a
15% increase in
travel-related taxes since June 15, 1994,
the 28th highest increase among all surveyed destinations.
This change can be
attributed to an increase in the air passenger sector; tax rates on car
rentals, hotel rooms, and restaurant meals remain at their base index level. For a five-day, four-night trip to
Kuala Lumpur, travelers
can expect to pay approximately $40.00 in tourism-related taxes, a
total that ranks as the 3rd lowest among all
52 surveyed destinations.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$180.68 |
- |
|
Value added tax (VAT): |
5.00% |
- |
|
Total charges for 4-day rental with taxes: |
$189.72 |
- |
|
Total tax $ for 4-day rental: |
$9.04 |
3 |
|
Percentage of total car rental cost: |
4.76% |
4 |
|
Car rental tax index: |
100 |
1 |
|
Summary:
Taxes on a four-day mid-size car rental in Kuala Lumpur total
approximately $9.00, the third lowest among all surveyed destinations
and the lowest for those destinations currently collecting car rental
taxes. A MYR 10.00 airport access fee was introduced in 2000,
but was eliminated in 2001. Kuala Lumpur is one of only 14
destinations whose car rental tax rates remain at their 1994 base index
levels. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$255.79 |
- |
|
Value added tax (VAT): |
5.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$268.58 |
- |
|
Total tax $ for four-nights: |
$12.79 |
2 |
|
Percentage of total hotel room cost: |
4.76% |
6 |
|
Hotel
tax index: |
100 |
8 |
Summary: Hotel tax rates in Kuala
Lumpur have not risen since 1994 and remain extremely competitive.
Average tax charges for a four-night stay are approximately $13.00, a
total that ranks as the second lowest among all 52 surveyed
destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$155.00 |
- |
|
Value added tax (VAT): |
5.00% |
- |
|
Total charges for 12 meals with taxes: |
$162.75 |
- |
|
Total tax $ for 12 meals: |
$7.75 |
3 |
|
Percentage of total restaurant meals cost: |
4.76% |
5 |
|
Restaurant tax index: |
100 |
5 |
Summary: Kuala Lumpur's restaurant meal tax has not changed
since 1994. Approximately $8.00 in taxes is collected for
twelve meals, a total that ranks as the 3rd lowest among the 52
surveyed destinations, and the lowest among those destinations that
currently levy a meal tax of some kind. |
 |
Rank |
|
International passenger service charge: |
MYR 40.00 |
- |
|
Total tax $ for international arrival and departure: |
$10.53 |
8 |
|
Percentage of total trip cost: |
1.70% |
32 |
|
Air passenger tax index: |
200 |
33 |
Summary:
Taxes on international air passengers have doubled since 1994, the
20th highest increase among all surveyed destinations. This
change is the result of an increase in Kuala Lumpur's international
passenger service charge, which was increased from MYR 20.00 to MYR
40.00 in 1996. Despite this increase, the total tax charges of
$10.53 are the 8th lowest among all surveyed destinations. |
 |
|
Barometer No. 2:
The international
passenger service charge was increased from MYR 20.00 to MYR 40.00,
affecting air passengers.
Barometer No. 9:
A new MYR 10.00 airport access fee was introduced, affecting car
rental rates. Also, a correction was made to the restaurant meal tax,
which currently stands at 5.0%.
Barometer No. 10:
The airport access fee was eliminated, lowering the car rental index.
|
|
