This report discusses the development of rural and urban tourism in Malaysia, including initiatives towards sustainable tourism. The Rural Tourism Master Plan (RTMP) includes attractive scenery, activities, improved accommodation, and friendly customer care. Urban tourism in Malaysia contributes significantly to the country's economy, with major facilities located in cities. The Malaysian government emphasizes environmental issues and sustainable development in their plans, focusing on economic visibility, local prosperity, employment quality, social equity, visitor fulfillment, local control, community well-being, cultural richness, physical integrity, biological diversity, and resource efficiency. Sustainable tourism plays an important role in conserving natural, social, and cultural health.