How do I stamp a tenancy agreement at LHDN in 2026?
Stamp your tenancy agreement on e-Duti Setem via MyTax (mytax.hasil.gov.my). Log in, key in landlord, tenant, property, rent, and duration details, pay the assessed duty, and save the stamped PDF. SPEEDHOME platform data (2026) on managed tenancies shows stamping is typically completed within 7 working days of signing across thousands of stamped agreements — keep the assessment number for the duration of the tenancy as proof.
Stamping runs on the Finance Act 2024, Schedule 1, item 4(b) scale: RM1, RM3, RM5, or RM7 per RM250 of annual rent depending on lease duration. The former RM2,400 annual-rent exemption ended in January 2025. From January 2026, stamping is done through e-Duti Setem on MyTax, which replaced the STAMPS portal. Old STAMPS walkthroughs and any calculator that still subtracts the RM2,400 exemption are wrong for 2026.
What information should I prepare before I log in?
Have the signed tenancy agreement (PDF or clear scan), rent amount, lease duration, both parties' ID/passport, the property address, and an FPX or card payment ready.
| Item | Why it matters |
|---|---|
| Signed tenancy agreement (PDF or clear scan) | Source document the assessment refers to |
| Monthly rent and lease duration | Drives annual rent and the rate band |
| Landlord and tenant details (name, IC/passport, address, contact) | Identifies parties to the instrument |
| Property address (unit, floor, building, postcode, state) | Identifies the rented premises |
| Instrument type and term start date | Selects the right e-Duti Setem form |
| MyTax login and payment method (FPX or card) | Submits and pays the assessment |
Match every entry to the signed agreement. A mismatch on rent, duration, or names is the most common reason an e-Duti Setem assessment gets flagged or rejected. Stamping records the duty. It does not check your clauses. Get legal advice on the agreement itself.
When must I stamp, and what if I am late?
Stamp within 30 days of signing. Late stamping within 3 months adds RM50 or 10% of the deficient duty (whichever is higher); after 3 months it steps up to RM100 or 20% (whichever is higher). (Source: LHDN penalty page, re-verified 2026-06-18.)
The 30-day window starts on the date the tenancy agreement is signed, not the move-in date. e-Duti Setem still accepts late submissions, but the assessment will include the late penalty on top of the duty owed. The penalty is recoverable, not waived, so self-stamping landlords should file in the 30-day window rather than later.
| Timing | Late penalty (on top of duty owed) |
|---|---|
| Stamped within 30 days | No penalty |
| Late, but within 3 months of execution | RM50 or 10% of deficient duty, whichever is higher |
| Late, more than 3 months after execution | RM100 or 20% of deficient duty, whichever is higher |
Worked example at the current Finance Act 2024 scale: RM1,800/month rent on a 24-month tenancy gives annual rent of RM21,600. Divided into RM250 bands, that is 86.4 bands at the RM3 rate (over 1 to 3 years), so duty is RM259.20. If you file one week late (within 3 months), add 10% of RM259.20 = RM25.92, total bill RM285.12. If you file four months late, add 20% = RM51.84, total bill RM310.84. Stamp within 30 days to keep the bill at RM259.20.
What about renewals, extensions, or amended agreements?
A renewal or extension that changes rent, duration, or parties is a fresh instrument — stamp it again on e-Duti Setem using the new total duration. The original stamping does not cover the new term.
If you sign a renewal letter or extension that changes any of those three things, submit it on e-Duti Setem as a new tenancy agreement for stamping, using the new term and the Finance Act 2024 rate that applies to the new total duration. The same 30-day window runs from the date the renewal or amendment is signed. An amendment that genuinely does not change rent or duration can be filed as a supplementary instrument; check the MyTax guidance for the correct form before submitting.
Which stamp-duty rate applies to my tenancy?
The rate depends on lease duration: one year or less (RM1), over one to three years (RM3), over three to five years (RM5), or over five years (RM7). Use the current Finance Act 2024 scale.
| Tenancy duration | Current rate basis |
|---|---|
| 1 year or less | RM1 per RM250 of annual rent |
| Over 1 year to 3 years | RM3 per RM250 of annual rent |
| Over 3 years to 5 years | RM5 per RM250 of annual rent |
| Over 5 years | RM7 per RM250 of annual rent |
Worked examples for each band, all at the 2026 scale:
- RM1,500/month x 12 months (≤1 year band, RM1 per RM250) = annual rent RM18,000 = 72 bands x RM1 = RM72.00 duty
- RM1,800/month x 24 months (1–3 year band, RM3 per RM250) = annual rent RM21,600 = 86.4 bands x RM3 = RM259.20 duty
- RM2,200/month x 48 months (3–5 year band, RM5 per RM250) = annual rent RM26,400 = 105.6 bands x RM5 = RM528.00 duty
- RM3,000/month x 60 months (over 5 year band, RM7 per RM250) = annual rent RM36,000 = 144 bands x RM7 = RM1,008.00 duty
Do not use the old RM2,400 annual-rent exemption for a 2026 calculation — it ended in January 2025. For calculation help, use the self-assessment stamp duty Malaysia 2026 calculator or read the stamp duty for a 2-year tenancy agreement walk-through.
What is the safest process on e-Duti Setem?
Use the current MyTax e-Duti Setem route, keep agreement details consistent with what was signed, pay only the assessed duty shown by the official flow, and save the stamped record.
A practical workflow:
- Finalise and sign the tenancy agreement within the 30-day stamping window.
- Log in to e-Duti Setem on MyTax and select tenancy agreement as the instrument type.
- Enter landlord, tenant, property, rent, and duration details that match the signed agreement exactly.
- Submit the assessment and note the assessment number shown on screen.
- Pay the assessed duty via FPX or card through the MyTax flow.
- Download the stamped PDF and save the assessment number alongside the signed agreement.
If the assessment gets rejected, the usual causes are a mismatch between the entered details and the signed agreement (rent figure, duration, party names, property address) or a MyTax account mismatch with the landlord's IC/passport. Fix the input and resubmit; the assessment number for the rejected submission becomes void, the new submission gets a fresh number. The assessment number is your proof of payment — keep it with the tenancy agreement for at least the duration of the tenancy. If you cannot retrieve the PDF later, log back in to MyTax to view past assessments. The stamped record is also your evidence if a dispute reaches the courts or a tenancy claim is raised: it proves the instrument was duty-assessed and dated.
Tenants can also verify a stamped tenancy on MyTax. A tenant can log in to mytax.hasil.gov.my with their own account and request a view of past tenancy assessments paid under their IC/passport, or ask the landlord for a copy of the stamped PDF and the assessment number. This is useful at move-in (to confirm the landlord actually stamped the agreement) and at exit (when deposit disputes sometimes hinge on whether the tenancy on file was the one lived under). If the landlord refuses to share the stamped record, the tenant's MyTax login will still show whether an assessment exists for the tenancy dates.
What mistakes does SPEEDHOME see on first submission?
SPEEDHOME platform data (2026) on managed and self-stamped tenancies shows four recurring first-attempt failures: IC mismatch, supplementary vs new-TA confusion, FPX bank drop, and rent figure typos.
| Common first-submission mistake | What goes wrong | How to avoid it |
|---|---|---|
| MyTax account under a different IC/passport than the landlord on the agreement | Assessment rejects on party-identity check | Log in with the exact IC or passport used on the signed tenancy |
| Treating a renewal or amendment as a supplementary instrument when rent or duration changed | Wrong form, wrong rate band, double-stamp risk | If rent, duration, or parties change, submit as a new tenancy agreement, not a supplementary |
| FPX payment initiated but bank session drops before confirmation | Duty not paid, but a pending assessment number is generated | Re-login to MyTax, check past assessments, and retry the FPX payment on the existing assessment number |
| Monthly rent typed instead of annual rent (or vice versa) | Duty calculated against the wrong base | Compute annual rent = monthly rent × 12 before keying in, and re-check the system-calculated duty |
These are operational patterns from SPEEDHOME's own stamping flow on managed tenancies and from supporting self-stamping landlords — they are not a re-statement of MyTax's official rejection list.
Does stamping make the tenancy agreement legally complete?
Stamping supports the agreement as a duty-assessed document. It does not replace clear clauses, written consent, or proper evidence if a dispute happens.
As of 2026, Malaysia still has no Residential Tenancy Act in force. The proposed RTA remains a draft Bill — it has not been tabled in Parliament or gazetted — so residential tenancies are governed by the tenancy agreement together with general law (Contracts Act 1950, Civil Law Act 1956, Specific Relief Act 1950) and the ordinary courts. If your tenancy has special clauses on early termination, replacement tenant, repairs, deposits, or handover, stamping does not fix unclear wording — those depend on the signed agreement and applicable law. For cost context, see tenancy agreement charges in Malaysia and understanding the tenancy agreement process.
How does SPEEDHOME handle stamping on a managed tenancy?
On SPEEDHOME-managed tenancies, stamping is handled as part of the SPEEDSIGN package (RM449 + SST, SPEEDHOME customers only), with stamping completed within 7 working days.
If you manage your own tenancy, follow the e-Duti Setem workflow above. If you want SPEEDHOME to handle stamping alongside TA signing, SPEEDHOME-managed tenancies include stamping as part of the SPEEDSIGN package (RM449 + SST, SPEEDHOME customers only), with stamping handled end-to-end after signing. See the tenancy agreement charges in Malaysia breakdown for how this compares to DIY stamping and lawyer/agent mark-ups, or use the self-assessment stamp duty Malaysia 2026 calculator to work out your own bill first.
FAQ
Where do I stamp a tenancy agreement in 2026?
Stamp it on e-Duti Setem via MyTax at mytax.hasil.gov.my. The e-Duti Setem module on MyTax replaced the old STAMPS portal in January 2026, so any guide pointing you to STAMPS or a non-MyTax page is out of date.
Should I use older STAMPS instructions or the old exemption?
No. Use e-Duti Setem and the current Finance Act 2024 rates. The RM2,400 annual-rent exemption ended in January 2025, and the STAMPS portal was replaced in January 2026 — guides built around either are no longer correct.
What stamp-duty rate applies to my tenancy?
Finance Act 2024, Schedule 1, item 4(b): RM1, RM3, RM5, or RM7 per RM250 of annual rent, depending on lease duration. Worked example: RM1,800/month x 24 months = annual rent RM21,600, at the RM3 rate that is RM259.20 of duty.
When must I stamp a tenancy agreement?
Within 30 days of signing. Late stamping within 3 months adds RM50 or 10% of deficient duty (whichever is higher); after 3 months it steps up to RM100 or 20% (whichever is higher). Source: LHDN penalty page, re-verified 2026-06-18.
What do I do if e-Duti Setem rejects my assessment?
Re-check that every field matches the signed agreement — rent, duration, party names, property address — and that your MyTax account is registered to the landlord's IC or passport. Resubmit; the rejected assessment number becomes void and a fresh one is issued.
Is the RM2,400 annual-rent exemption still available?
No. The RM2,400 annual-rent exemption was removed in January 2025. Do not use old calculators or guides that still subtract it.
Does e-Duti Setem check whether my tenancy clause is fair?
No. Stamping handles duty assessment for the agreement. Clause fairness, early exit, deposits, and breach questions still depend on the signed agreement and applicable law (Contracts Act 1950, Civil Law Act 1956, Specific Relief Act 1950).
Can SPEEDHOME help with tenancy agreement stamping?
Yes — SPEEDHOME-managed tenancies include stamping as part of the SPEEDSIGN package (RM449 + SST, SPEEDHOME customers only), with stamping typically completed within 7 working days per SPEEDHOME platform data (2026). For self-stamping, use the e-Duti Setem workflow above and the linked calculator.
What if MyTax accepts my FPX payment but the stamped PDF never arrives by email?
Do not resubmit. Log back in to MyTax, open past assessments, and download the stamped PDF directly — the assessment is still valid even if the email notification fails. FPX confirmation plus an assessment number means duty has been paid; the email is only a courtesy notification, and SPEEDHOME platform data (2026) shows this is a recurring e-Duti Setem failure mode on managed and self-stamped tenancies alike. Save the downloaded PDF with the assessment number alongside the tenancy agreement.