The local government in Sabah is the lowest level government in Sabah, Malaysia. It ranks third in the Malaysian government system after federal and state government. Local governments have the power to levy property taxes, to enact local laws and regulations, and to issue licenses and permits for any type of trade in their area. However, it also has the obligation to provide basic utilities, such as to regulate rubbish collection and waste disposal and to ensure urban or regional planning.
The district and municipal constitution in Sabah is based on the Local Government Ordinance 1961. This ordinance also regulates the responsibilities and functions of community organs. A state ministry, the Ministry of Local Government and Housing, which was first established after the 1963 state elections, regulates the activities of the district/municipal authorities in the state of Sabah.