Short-Term Rental Rules in Kota Kinabalu, Malaysia (2026): Permits, Taxes and Limits
Short-term renting is allowed in Kota Kinabalu, Malaysia, but hosts must obtain a business operating license. Compliance with local licensing laws is mandatory for operating short-term rental accommodations (STRA) in the area.
Do you need a permit or license?
All short-term rental operators in Kota Kinabalu are required to apply for a business operating license regulated under the Undang-undang Kecil (Hotels and Lodging Houses), 1966 [2]. Hosts must seek licenses from the Department of Licensing, Dewan Bandaraya Kota Kinabalu, to legally operate [1].
Taxes
The published rules do not state local tax obligations for short-term rental properties in Kota Kinabalu; ask the city.
Limits and restrictions
The local rules do not specify any limits or restrictions concerning occupancy, parking, noise, or trash for short-term rentals; ask the city.
Penalties
Operating a short-term rental without a valid license can result in unspecified penalties under the local laws [2].
How to apply
Obtain preliminary advice by contacting Dewan Bandaraya Kota Kinabalu at 088-521800 [1]. Complete the License Application Form and all supporting documents [1]. Submit the application at Jabatan Pelesenan, Dewan Bandaraya Kota Kinabalu, at the specified address [1]. License renewals can start in November either in person with the original license or online through the DBKK e-services [1].
At a glance
| Topic | What the rules say |
|---|---|
| License Requirement | License required under the Undang-undang Kecil 1966 [2]. |
| Application Process | Submit forms and documents to DBKK [1]. |
| Application Timing | Renewals from November, online/paper [1]. |
| Penalties | Unspecified actions for operating without license [2]. |
FAQ
What documents are needed for a short-term rental license?
The published rules do not state this; ask the city.
Where do I display my short-term rental license?
The published rules do not state this; ask the city.
Are there occupancy limits for short-term rentals?
The published rules do not state this; ask the city.
Short-term rental rules elsewhere in Malaysia
- Short-term rental rules in Kuala Lumpur, Malaysia
- Short-term rental rules in Langkawi, Malaysia
- Short-term rental rules in Petaling Jaya, Malaysia
Running a rental in Kota Kinabalu
Permits, taxes and stays are easier to keep straight in one place. Rentology runs short, mid and long-term rentals in one system.
Sources
- Lesen Berniaga | Dewan Bandaraya Kota Kinabalu (official)
- Berita: PREMIS SHORT TERM RENTAL ACCOMODATION (STRA) ATAU AIR BnB SEKITAR BANDARAYA KOTA KINABALU DIARAH AGAR (official)
- Short Term Rental Malaysia: Is Airbnb Legal in 2026?
Last checked: October 17, 2026. This page summarizes rules the government has published. It is not legal advice, and rules change: confirm with the local authority before you list a property.