Stamp Duty Calculator

This stamp duty calculator computes estimated stamp duty payable under the
First Schedule of the Stamp Act 1949 of Malaysia, as stated in December
2025. The results are for general guidance only and do not constitute nor
should they be relied upon as professional legal or tax advice



Purchase of Immoveable Property

Fill in the details below to calculate the stamp duty for your
property purchase



Flat rate of 4% before 1 Jan 2026, flat rate of 8% from 1 Jan 2026.


Under the Stamp Duty (Exemption) Order 2021, the purchase of
only 1unit of residential property valued up to RM500,000 by a
Malaysian individual citizen is fully exempted from stamp
duty, if (i) the sale and purchase agreement is executed no
later than 31 December 2027 (pending gazette), AND (ii) the
individual has never owned any residential property including
a residential property which is obtained by way of inheritance
or gift, which is held either individually or jointly.


Calculation Breakdown:

Rate for Foreigner 8%


Rate for First Time 0%

RM 0

Rate for Tier 1 1%
First RM 100,000

RM 100,000 x 1%
RM 1,000

Rate for Tier 2 2%
RM 100,001 to RM 500,000

RM 400,000 x 2%
RM 8,000

Rate for Tier 3 3%
RM 500,001 to RM 1,000,000

RM 500,000 x 3%
RM 15,000

Rate for Tier 4 4%
Above RM 1,000,000

0

Total Stamp Duty Payable:

Stamp duty payable by the Purchaser on the purchase/transfer of
property is computed based on the higher of the purchase price or
market value. Stamp office reserves the right to assess market
value of the property.

The rate for foreign individual buyers of residential property increases from 4% to 8% from 1 Jan 2026.

The Sale and Purchase Agreement itself will only be stamped at
RM10.

Exemptions

  • First-time buyer who is an individual Malaysian citizen of
    property valued up to RM500,000.
  • Transfers between husband and wife (full exemption)
  • Transfers from mother/father to children, and from children to
    mother/father (partial exemption)*
  • Transfers from grandmother/grandfather to grandchildren (partial
    exemption)*
Notes

Full exemption for the first RM1,000,000 or less from the value
of the immovable property and 50% of the stamp duty chargeable
on an amount in excess of RM1,000,000.

“child” means a legitimate child, a step child or child adopted
in accordance with any law. Transferee must be a Malaysian
citizen. Additional conditions may apply.

  • First RM 100,000 1%
  • RM 100,001 to RM 500,000 2%
  • RM 500,001 to RM 1,000,000 3%
  • Above RM 1,000,000 4%

Tenancy / Lease Agreement

Fill in the details below to calculate the stamp duty for your
tenancy / lease agreements



Calculation Breakdown:

Rate for selected duration


Total Stamp Duty Payable:

Stamp duty on agreements for renting or leasing an immoveable
property (residential/commercial), is calculated on the average
annual rental.

Exemptions

Agricultural Lease or Agreement for Agricultural Lease for any
definite term not exceeding 3 years when the rent reserved does
not exceed RM200 a year.

  • Less than 1 year RM 1.00 per RM 250
  • 1 year to less than 3 years
    RM 3.00 per RM 250
  • 3 years to less than 5 years
    RM 5.00 per RM 250
  • More than 5 years RM 7.00 per RM 250

Service Agreements

Fill in the details below to calculate the stamp duty for your
service agreements



Note: Fixed RM10 if contract value / periodic amount is
unspecified

Calculation Breakdown:

Rate for Definite Period 0.1%

Rate for Indefinite Period 1%

Total Stamp Duty Payable:

In the First Schedule of the Stamp Act 1949, stamp duty on service
agreements are split into 2 categories based on the term/period of
the service agreement, whether it is for a definite period (item
22(1)(a)), or indefinite period (item 22(1)(b)) and different
rates / remissions may apply.

If the service agreement has no contract value stated or no
periodic payment is ascertainable, stamp duty is RM10. A service
agreement entered into with a sub-provider of service may be
stamped at RM50 (remission available).

Examples for Service Agreements

Professional/Consultancy Services, Subscription Services,
Independent Contractor, Construction Services etc.

If you need further assistance, please
contact us

  • Definite Period 0.1%
  • Indefinite Period 1%

Frequently Asked Questions (FAQ) – Stamp Duty in Malaysia

Last updated on November 2025

Stamp duty is a tax levied under the Stamp Act 1949 on dutiable
instruments (not transactions), such as agreements, conveyances,
bonds, loans, and leases.

It is imposed on instruments listed in the First Schedule of the
Stamp Act 1949, either at fixed rates (e.g., RM10 for simple
agreements) or ad valorem rates based on the instrument’s value
(e.g., 1-4% for property transfers).

The party liable to pay the stamp duty is specified in the Third
Schedule of the Stamp Act 1949 depending on the type of
instrument. For example, it is the first party that executes for
agreements/contracts; obligor for bonds/charges/service
agreements; transferee for conveyances; lessee for leases.

Within 30 days of execution if done in Malaysia, or 30 days of
receipt into Malaysia if executed abroad.

Prior to 1 Jan 2026, submit the instrument via LHDN’s STAMPS
portal for adjudication and payment. From 1 Jan 2026, use
self-assessment: taxpayers must submit a prescribed return with
the instrument uploaded electronically via MyTax and pay for the
self-assessed stamp duty, without prior adjudication by the LHDN.

For late stamping: RM50 or 10% of deficient duty (31 days to 3
months); RM100 or 20% (>3 months).  From 2026, failure to furnish
return incurs fines up to RM10,000; incorrect returns attract
penalties equal to undercharged duty plus fines.

Unstamped instruments are generally still legally valid and
enforceable (with some exceptions) but unstamped instruments will
be inadmissible as evidence in court, potentially hindering legal
proceedings. This was established in Malayan Banking Bhd v
Agencies Service Bureau Sdn Bhd & Ors (1982) 1 MLJ 198. 

However, certain instruments require stamping to be effective,
particularly transfers of tangible assets like real estate or
shares. Relevant authorities demand payment of chargeable stamp
duties per the First Schedule of the Stamp Act 1949 for
registration and ownership changes. For share transfers, Section
105(1) of the Companies Act 2016 mandates a duly executed and
stamped instrument. Additionally, Section 4A(1) of the Stamp Act
requires stamping of instruments executed abroad for transfers of
movable or immovable property in Malaysia (excluding debentures or
shares) to validate the transfer.

Yes, stamp duty exemptions are found across the Stamp Act,
individual exemption orders and remissions orders. Here are some
examples:

  • First Schedule of the Stamp Act provides general exemptions: (1)
    instruments by/on behalf of a Ruler or Government; (2)
    dispositions of ships/vessels; (3) instruments relating
    exclusively to foreign immovable property or things done abroad;
    (4) co-operative society business instruments; (5) additional
    Syariah-compliant financing instruments.
  • Main body of the Stamp Act provides exemptions for corporate
    reconstructions/amalgamations (s15) and transfers between
    associated companies (s15A).
  • Specific Exemption Orders: Certain family transfers (e.g., love
    and affection under Item 32); employment contracts signed before
    1 Jan 2025 (exempt, no penalties if stamped by Dec 2025). 

  • For complex classifications of instruments with multiple
    functions, high value instruments.
  • For specific relief and exemption applications made to the LHDN
    (eg, section 15 or 15A reliefs).
  • Customizing a Stamp Duty Policy or playbook to ensure
    organizational compliance, minimize risk of penalties,
    boilerplate clauses etc.
  • Checking for most up-to-date rates and if any exemption or
    remission orders.
  • Malaysian case laws that provide clarity on interpretation and
    application of the Stamp Act and cardinal rules.

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