Theme park industry leaders call for the removal of entertainment tax, arguing it affects family bonding, education and domestic tourism growth.
DEAR Prime Minister and Honourable Members of Parliament,
Today, I pen this open letter with humility, not only as the president of the Malaysian Association of Theme Parks and Family Attractions (Matfa), but also as a father, grandfather and an ordinary Malaysian citizen.
I write out of concern for our children during their formative years, when they develop the self-confidence, self-awareness and communication skills that shape their future.
Why should our children’s smiles and laughter be taxed when they visit theme parks, cinemas, amusement arcades or even concert halls? Parents are forced to pay more because of an entertainment tax first enacted 73 years ago during the British colonial era.
When the Entertainment Duty Act 1953 was introduced, “entertainment” largely referred to cabarets, theatres and adult amusement centres. It belonged to a different Malaysia, a different era and a totally different society.
But Malaysia has changed. Today, “entertainment” means parents taking their children to theme parks, cinemas or amusement arcades; grandparents taking their grandchildren to an aquarium or single parents visiting the Science Centre with their school-going children to inspire curiosity and a love for learning.
Any parent would agree that this is the true meaning of “entertainment”. It is not a luxury but a cherished family experience. For many families, a day at a theme park, zoo, indoor playland, concert or cinema is only possible after months of setting aside part of their monthly income. Sometimes, even buying the King of Fruits has to wait.
Theme parks are more than places of recreation. They provide children with opportunities to learn, build confidence and enjoy character-driven attractions in a safe, family-friendly environment. In short, they help nurture children to grow up healthy, happy and resilient.
The pandemic reminded Malaysians of the true value of family bonding and togetherness. Time spent together helps families heal, strengthens relationships, supports children’s development and creates memories that money cannot buy.
Yet, because of an outdated law enacted more than seven decades ago, many of these precious family moments are being lost.
Opportunities for joy, bonding, learning and lasting memories are becoming less accessible – especially for children from low-income families, orphanages and those with special needs.
Parents, guardians and single mothers and fathers are often left to bear the burden because the entertainment tax makes admission more expensive. As a result, many children are denied the simple joy of these shared experiences and the smiles on their faces are all too easily replaced by disappointment.
This is not merely an industry or tourism issue. It is not about profit or loss. It is about Malaysian families. Matfa supports thousands of Malaysian jobs, from frontline employees and technicians to food operators, retailers, transport providers, security personnel and marketing executives.
The industry also supports a wider ecosystem of local businesses and communities. As Malaysia prepares for Budget 2027 and builds momentum towards the successful conclusion of Visit Malaysia 2026, we respectfully urge the Madani government to consider whether the Entertainment Duty Act 1953 still reflects the aspirations and realities of a modern Malaysia.
We are not seeking special privileges. We are seeking progress and the well-being of Malaysian families. We urge the abolition of the Entertainment Duty Act, so that family-oriented attractions, educational visits and activities that promote learning, recreation and national tourism are no longer treated as taxable entertainment.
This would make family recreation more affordable, strengthen domestic tourism, encourage reinvestment, create more jobs and enhance Malaysia’s competitiveness with our regional neighbours.
Most importantly, it would bring greater joy to Malaysian families, especially our children. In their eyes, you will be remembered as their “superhero”.
Every MP, regardless of political affiliation, should support this cause because it benefits the families and communities you represent.
Our shared objective is simple: to bring joy to every child and provide them with meaningful physical, social and educational experiences.
Laughter, they say, knows no bounds. Neither should policies that support Malaysian families. Many of you are parents to young children while some are already grandparents.
Childhood memories are precious and fleeting. Let us act for future generations and modernise an outdated Entertainment Duty Tax for today’s Malaysia.
Let us remove the unnecessary barriers that prevent our children from fully enjoying their childhood. Do not let an outdated tax silence their laughter.
Tan Sri Richard Koh
President of Malaysian Association of Theme Parks and Family Attractions Supported by 46 Malaysian industry associations
