Under Malaysia’s Finance Act 2024 effective 1 January 2025, tenancy agreement stamp duty is charged on full annual rent at RM1 (≤1 year), RM3 (>1–3 years), RM5 (>3–5 years), or RM7 (>5 years) per RM250, with a RM10 minimum. Additional copies cost RM10 each. Agreements must be stamped via MyTax within 30 days.
Estimate your tenancy agreement stamp duty
For tenancy agreements executed from 1 January 2025, Malaysian stamp duty is charged on the full annual rent at RM1, RM3, RM5, or RM7 for every RM250 or part of RM250. The rate depends on the lease duration. The former RM2,400 annual-rent exemption no longer applies, and the minimum principal duty is RM10.
Enter the monthly rent, tenancy duration, and number of copies below. The result separates the principal instrument from the RM10 duty for each additional copy. It is an estimate for current agreements; confirm unusual or historical instruments with HASiL before payment.
Tenancy Agreement Stamp Duty Calculator
Enter the monthly rent to calculate stamp duty.
Current tenancy stamp duty rates
The Finance Act 2024 replaced the previous Item 49(a) scale from 1 January 2025. The current rates are:
| Tenancy duration | Current rate for every RM250 or part | Rate before 2025 |
|---|---|---|
| Not exceeding 1 year | RM1 | RM1 |
| More than 1 year, not exceeding 3 years | RM3 | RM2 |
| More than 3 years, not exceeding 5 years | RM5 | RM4 |
| More than 5 years or an indefinite period | RM7 | RM4 |
The current calculation uses the full annual rent. A calculator that still deducts RM2,400 or offers only the old RM1, RM2, and RM4 bands will understate the duty for many agreements.
How the calculation works
The formula is max(RM10, ceil(annual rent / RM250) x duration rate). Add RM10 for every stamped copy after the principal copy.
- Multiply monthly rent by 12 to get annual rent.
- Divide annual rent by RM250 and round up to the next whole block.
- Multiply the blocks by the rate for the tenancy duration, subject to the RM10 minimum.
- Add RM10 for each additional copy.
For RM1,500 monthly rent, annual rent is RM18,000 and there are 72 chargeable RM250 blocks. A one-year agreement is therefore RM72 for the principal copy; a two-year agreement is RM216. With two copies, the totals are RM82 and RM226 respectively.
| Monthly rent | Annual rent | Up to 1 year | Over 1-3 years | Over 3-5 years | Over 5 years |
|---|---|---|---|---|---|
| RM600 | RM7,200 | RM29 | RM87 | RM145 | RM203 |
| RM1,000 | RM12,000 | RM48 | RM144 | RM240 | RM336 |
| RM1,500 | RM18,000 | RM72 | RM216 | RM360 | RM504 |
| RM2,000 | RM24,000 | RM96 | RM288 | RM480 | RM672 |
| RM2,500 | RM30,000 | RM120 | RM360 | RM600 | RM840 |
| RM5,000 | RM60,000 | RM240 | RM720 | RM1,200 | RM1,680 |
These figures are for the principal copy only. Add RM10 for a second copy or RM20 for two additional copies.
What changed on 1 January 2025?
Two changes matter to tenants and landlords. First, the RM2,400 annual-rent exemption was removed, so duty is calculated from the full annual rent. Second, longer tenancies moved to higher duration bands: RM3, RM5, and RM7 per RM250 instead of the former RM2 and RM4 bands.
The amendments are in section 27 of the Finance Act 2024 (Act 862), and section 23 states that they took effect on 1 January 2025.
How to stamp through MyTax in 2026
From 1 January 2026, lease and tenancy instruments are included in phase one of HASiL's Self-Assessment Stamp Duty System (STSDS). The verified workflow is:
- Make sure the duty payer has a Tax Identification Number (TIN).
- Log in to MyTax.
- Open e-Duti Setem and upload the instrument to be stamped.
- Complete and submit the STSDS return (BNDS) with the instrument details.
- Self-assess the duty, submit the return, and pay within the prescribed period.
- Keep the stamped instrument, certificate, and related records for seven years.
HASiL's STSDS implementation page confirms the TIN, MyTax, upload, self-assessment, payment, and record-retention steps. For a fuller walkthrough, use our online tenancy stamping guide.
Deadline and late-stamping penalties
An instrument executed in Malaysia must normally be stamped within 30 days. If it is late, HASiL's current penalty schedule is:
| When the instrument is stamped | Penalty |
|---|---|
| Within 3 months after the stamping deadline | RM50 or 10% of the deficient duty, whichever is higher |
| More than 3 months after the stamping deadline | RM100 or 20% of the deficient duty, whichever is higher |
For example, a one-year agreement at RM1,500 per month has RM72 principal duty. If it is stamped more than three months after the deadline, the penalty is RM100 because that is higher than 20% of RM72. The total to regularise the principal copy would be RM172 before any counterpart duty.
An unstamped agreement is not automatically void, but it is generally inadmissible as evidence until the deficient duty and applicable penalty are paid. The current figures are published on HASiL's stamp duty penalty page.
Who is liable to pay?
The Third Schedule to the Stamp Act 1949 assigns the duty on a lease or agreement for lease to the lessee. The lessor is liable for the counterpart. The parties can still agree commercially who funds the cost, but that private arrangement should be written clearly in the tenancy agreement and does not change the statutory allocation.
Stamp duty is separate from deposits, legal drafting fees, and agent or platform charges. For the full signing-cost picture, see tenancy agreement charges in Malaysia.
Worked example: stamping a renewal letter
A renewal letter is the most common second stamping in a Malaysian tenancy. The same Finance Act 2024 rate bands apply to the renewed term, calculated on the rent and duration stated in the new document.
Scenario: a 12-month tenancy at RM1,800/month was stamped in early 2025 and runs to a January 2026 expiry. The landlord and tenant agree to extend for another 12 months at the same rent, by signing a short letter addendum.
| Step | Calculation | Result |
|---|---|---|
| New monthly rent | RM1,800 | — |
| New annual rent | RM1,800 × 12 | RM21,600 |
| Renewal term | 12 months | Falls in the ≤1 year band → RM1 per RM250 |
| Number of RM250 blocks | ceil(RM21,600 / 250) | 87 |
| Principal duty | 87 × RM1 | RM87 |
| Additional copy (one for the tenant) | flat | RM10 |
| Total payable for the renewal letter | RM87 + RM10 | RM97 |
The renewal letter must be stamped within 30 days of being signed. If it is late, the late-penalty schedule applies to the new RM87 figure (RM50 or 10%, then RM100 or 20% depending on how late). The original tenancy's stamping is unaffected — only the renewal letter is late. The cleanest workflow is to draft and sign the renewal letter at least two weeks before the original expiry so the 30-day window is comfortable.
Common pitfalls and how to fix them
Most stamping problems on Malaysian tenancies come from a handful of recurring mistakes. Each is fixable; some are cheaper to fix than to leave alone.
| Pitfall | What it looks like | How to fix it |
|---|---|---|
| Stamped under the pre-2025 RM2,400 exemption | An agreement signed before 1 January 2025 was stamped deducting the RM2,400 exemption | Stays valid as stamped. The exemption was removed prospectively from 1 January 2025, so older instruments keep their treatment. For new tenancies from 1 January 2025 onwards, calculate on the full annual rent. |
| Applied the old RM2 / RM4 rate to a 1–3 or 3–5 year band | A 2-year agreement stamped at the pre-2025 RM2 per RM250 | The current rate is RM3. Top up the deficient duty and pay the late penalty through e-Duti Setem on MyTax to regularise the position. |
| Let the 30-day window slip by a few days | Agreement signed 35 days ago, not yet stamped | Stamp now. Within 3 months of the deadline, the penalty is the higher of RM50 or 10% of deficient duty. |
| Forgot to stamp a renewal letter | The original 12-month agreement was stamped, but the 1-year extension letter was not | Stamp the renewal letter as a separate instrument within 30 days of the new signing. The rate band depends on the renewed term, not the original. |
| Used the old STAMPS portal | Tried to log in to STAMPS after 31 December 2025 | The STAMPS portal was decommissioned. Use e-Duti Setem on MyTax (mytax.hasil.gov.my) instead. |
| Tenant and landlord each stamped a separate copy at different duty amounts | Two copies stamped with inconsistent figures | The principal duty should be the same on every stamped copy. Re-stamp through MyTax if the figures differ, keeping the most recent valid certificate. |
| Did not get a stamped certificate — only a payment receipt | The MyTax payment went through, but no certificate was downloaded | The stamped certificate is the legal proof. Log back into MyTax, locate the BNDS submission, and download the certificate. Without it, the agreement is not formally stamped. |
The cheapest fix is the one you do on time. Stamping promptly within 30 days costs only the principal duty; regularising after the deadline adds a fixed penalty plus a percentage of the deficient duty.
SPEEDHOME can stamp your tenancy agreement for you — RM39. If your agreement is already signed, SPEEDHOME's stamping-only service submits it to LHDN for you; this is stamping only, not SPEEDSIGN e-signing. As of September 2026, the stamping-only service is priced at RM39 per submission as a test price, and the statutory duty still goes to LHDN at the usual rate — confirm the live figure on the SPEEDHOME landlord service page before booking. Not signed yet? SPEEDSIGN, the SPEEDHOME e-signing service, covers the agreement, the digital signatures and the LHDN stamping submission in one self-serve flow, priced at RM449 + SST for SPEEDHOME customers.
Frequently asked questions
Is tenancy agreement stamp duty compulsory in Malaysia?
Written tenancy and lease instruments listed under the Stamp Act are chargeable with duty. An unstamped instrument is generally inadmissible as evidence until the deficient duty and applicable penalty are paid.
Does the RM2,400 annual-rent exemption still apply?
No. Finance Act 2024 removed the former threshold from 1 January 2025. Current agreements are calculated using the full annual rent.
How much is stamp duty for RM1,500 monthly rent?
For the principal copy, it is RM72 for a tenancy not exceeding one year, RM216 for more than one year up to three years, RM360 for more than three years up to five years, and RM504 for more than five years. A second copy adds RM10.
How many copies should I enter?
Enter the actual number of stamped instruments you need. The calculator charges the principal duty once and adds RM10 for each additional copy. Two copies add RM10; three copies add RM20.
Does this calculator cover agreements signed before 1 January 2025?
No. It applies the rates effective from 1 January 2025. For an older agreement or an unusual lease structure, ask HASiL to confirm the applicable historical treatment.
How long do I have to stamp the agreement?
An instrument executed in Malaysia must normally be stamped within 30 days. Late stamping attracts the higher of the fixed penalty or the percentage of deficient duty shown above.
Get the tenancy agreement template
Duty calculated — now the document itself? Download the tenancy agreement template — free, in English, BM or Chinese, whole unit or room, with the stamping clause already drafted for the figure you just computed.