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 within 30 days. SPEEDHOME has managed 30,000+ tenancy agreements across Malaysia.
Which official rate tiers govern tenancy stamp duty now?
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.
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What are the current tenancy agreement stamp duty rates in Malaysia?
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 of annual rent |
|---|---|
| Not exceeding 1 year | RM1 |
| More than 1 year, not exceeding 3 years | RM3 |
| More than 3 years, not exceeding 5 years | RM5 |
| More than 5 years or an indefinite period | RM7 |
The current calculation uses the full annual rent. A calculator that still deducts RM2,400, or offers only the pre-2025 band rates, will understate the duty for many agreements.
How does the calculation work?
How do you calculate stamp duty for a tenancy agreement?
Take the annual rent (monthly rent x 12), divide it by RM250 and round up to the next whole block, then multiply the blocks by the duration rate: RM1 per block for 1 year or less, RM3 for over 1-3 years, RM5 for over 3-5 years and RM7 for over 5 years, subject to a RM10 minimum. Add RM10 for every additional stamped copy. At RM1,500 monthly rent on a one-year agreement, that is 72 blocks x RM1 = RM72.
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.
Walk it through once at RM1,500 monthly rent, the most common whole-unit rent band on our platform: annual rent is RM18,000, and RM18,000 divided by RM250 gives 72 chargeable blocks exactly. A one-year agreement is therefore RM72 for the principal copy; a two-year agreement is RM216. With two stamped copies, the totals are RM82 and RM226 respectively.
The same arithmetic at seven illustrative rent levels, principal copy only:
| 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 |
| RM1,200 | RM14,400 | RM58 | RM174 | RM290 | RM406 |
| 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 |
Add RM10 for each additional stamped copy after the principal.
How much is stamp duty per duration band — one worked example each?
One full worked example per band, block arithmetic shown, principal copy only:
- Under 1 year, RM1,200 rent. Annual rent RM14,400. RM14,400 / RM250 = 57.6, rounded up to 58 blocks. 58 x RM1 = RM58.
- Over 1 to 3 years, RM1,500 rent. Annual rent RM18,000. 72 blocks x RM3 = RM216 — the two-year agreement most Malaysian tenants actually sign.
- Over 3 to 5 years, RM2,000 rent. Annual rent RM24,000. 96 blocks x RM5 = RM480.
- Over 5 years, RM2,500 rent. Annual rent RM30,000. 120 blocks x RM7 = RM840.
Notice how the band, not the rent, does the heavy lifting: the same RM1,500 unit costs RM72 for one year and RM504 for six years — a 7x spread from duration alone.
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 per RM250 than before, so multi-year agreements cost visibly more duty than pre-2025 guides suggest.
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. LHDN's own current penalty schedule confirms the post-2024 rates apply from 01/01/2025.
How do I submit the agreement for stamping after calculating?
Since 1 January 2026, lease and tenancy stamping runs under HASiL's Self-Assessment Stamp Duty System (STSDS): the duty payer needs a Tax Identification Number (TIN), logs in through MyTax, uploads the instrument, files the STSDS return, self-assesses the duty using the scale above, and pays within the prescribed period. The declaration is deemed assessed when the return is submitted.
The full end-to-end walkthrough — what to prepare, each step, and what to do when a submission is rejected — lives on our how to stamp a tenancy agreement online page. This page stays on the arithmetic. Tenants who want the renter-stage view of the same document — what to check before signing, the deposit stack and refund windows — will find it in Soalan Lazim Penyewa, the tenant FAQ.
When is the stamping deadline, and what happens if I miss it?
An instrument executed in Malaysia must normally be stamped within 30 days of execution — and if it was executed outside Malaysia, within 30 days after it is received in Malaysia. 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.
How do you calculate duty on a renewal or extension?
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; our tenancy renewal guide covers the full extension decision.
What are the common pitfalls, and how do you 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 the stamp duty on the full annual rent. |
| Applied a pre-2025 band rate to a 2025-or-later agreement | A 2-year agreement stamped using a superseded band rate instead of the current RM3 per RM250 | Top up the deficient duty and pay the late penalty through 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. |
| On the wrong LHDN channel | Following an old walkthrough that sends you somewhere other than MyTax for a 2026 tenancy stamping | Since 1 January 2026 lease and tenancy stamping runs under STSDS through MyTax (TIN required). LHDN's own e-Duti Setem page still lists stamps.hasil.gov.my as its registered-user channel — start from LHDN's official pages, not from an old bookmark. |
| 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 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 the higher of the fixed penalty or the applicable percentage of deficient duty.
SPEEDHOME can stamp your tenancy agreement for you — RM39 service fee + LHDN stamping fee. 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 a RM39 service fee per submission + the LHDN stamping fee at the statutory rate, as a test price — book it on WhatsApp: the message opens pre-filled with the stamping-only request, and the team confirms the live figure and next steps with you before anything is paid. 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 per signing — the service page shows who it covers and how to book.
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 stamp duty 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 — one extra copy is one RM10 line, two extra copies are two.
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; an instrument executed abroad, within 30 days after it is received in Malaysia. Late stamping attracts the higher of the fixed penalty or the percentage of deficient duty shown above.
Is an unstamped tenancy agreement valid in Malaysia?
Yes, as a contract between the parties — an unstamped tenancy agreement is not automatically void. But under the Stamp Act 1949 it is generally inadmissible as evidence in court until the deficient duty and the applicable late penalty are paid, which is why the 30-day window matters. And if the dispute escalates to formal letters from the tenant's lawyer, read what a tenant's lawyer letter means for your recovery timeline before responding.
Who pays stamp duty on a tenancy agreement in Malaysia — the landlord or the tenant?
Market practice puts the duty on the tenant when the agreement is silent, but the split is a commercial term, not a fixed rule — write it into the agreement. The full who-pays-what picture, including agent fees and deposits, is on our tenancy agreement charges page. Beyond costs, the clauses that decide most disputes — admissibility, written terms, deposit and early termination — are covered in 4 must-knows about rental tenancy agreements in Malaysia.
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.
Ready to put the agreement to use? See live listings on SPEEDHOME and find the home the stamp duty attaches to.
Related guides
Accuracy note. Grounded in Stamp Act 1949. Every figure is bound to a dated fact registry and re-verified on each update. Spotted an error? Email [email protected] with this page's link.