21/01/2026
๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐
๐ข ๐น๐ฌ๐ด๐ฐ๐ต๐ซ๐ฌ๐น ๐ญ๐น๐ถ๐ด ๐ณ๐ฏ๐ซ๐ต: ๐บ๐ป๐จ๐ด๐ท ๐ซ๐ผ๐ป๐ ๐ฐ๐บ ๐ต๐ถ๐ป ๐ป๐ถ ๐ฉ๐ฌ ๐ฐ๐ฎ๐ต๐ถ๐น๐ฌ๐ซ
The Inland Revenue Board of Malaysia (IRB) has reminded all taxpayers that stamp duty payment and proper stamping of documents are mandatory under the Stamp Act 1949.
Unstamped or improperly stamped documents may not be accepted in official transactions and could lead to serious legal and financial consequences.
๐งพ What is Stamp Duty?
Stamp duty is a government tax imposed on legal documents such as tenancy agreements, sale & purchase agreements (S&P), loan agreements, and property transfers.
The duty is imposed on the instrument (document) itself โ not just the transaction.
๐ STAMP DUTY FOR TENANCY AGREEMENTS
Stamp duty is calculated based on the total rental amount for the entire tenancy period:
โข Tenancy not exceeding 1 year โ RM1 for every RM250 of annual rent
โข Exceeding 1 year but not more than 3 years โ RM2 for every RM250 of annual rent
โข Exceeding 3 years or any indefinite term โ RM4 for every RM250 of annual rent
๐ Additional: RM10 for every duplicate copy of the tenancy agreement.
๐ก STAMP DUTY FOR SALE & PURCHASE AGREEMENTS (S&P) AND PROPERTY TRANSFERS
๐งฑ 1. Stamp Duty on the Sale & Purchase Agreement (Agreement Duty)
This is a nominal fixed duty imposed on the signed S&P document:
โก๏ธ RM10 per copy of the agreement.
๐๏ธ 2. Stamp Duty on Property Transfer (Instrument of Transfer / Form 14A)
Calculated based on the propertyโs purchase price or market value (whichever is higher):
โข First RM100,000 โ 1%
โข Next RM400,000 โ 2%
โข Next RM500,000 โ 3%
โข Amount exceeding RM1,000,000 โ 4%
๐ก Example:
If a property is sold at RM700,000 โ
โข 1% on first RM100,000 = RM1,000
โข 2% on next RM400,000 = RM8,000
โข 3% on remaining RM200,000 = RM6,000
Total Stamp Duty = RM15,000
๐๏ธ COMING SOON: SELF-ASSESSMENT STAMP DUTY SYSTEM (STARTING JANUARY 2026)
Beginning 1 January 2026, the IRB will introduce a Self-Assessment Stamp Duty System through the MyTax Portal.
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๐:
โ๏ธ +6043200986 / +6043200386
๐ https://wa.me/60174750486
๐ป [email protected]
https://www.bernama.com/en/news.php/?id=2489397
IRB, Nor Habibah Hamidon, stamp duty, STAMPS, S