How do I stamp a tenancy agreement at LHDN myself?
You stamp a Malaysian tenancy agreement yourself by self-assessing the duty under the Finance Act 2024 scale, then paying via e-Duti Setem on MyTax (mytax.hasil.gov.my). The STAMPS portal was decommissioned on 31 December 2025, so from January 2026 e-Duti Setem on MyTax is the only LHDN route. Stamp within 30 days of signing.
The duty is imposed on the instrument (the signed agreement), not the transaction. You do not need an agent or a lawyer to stamp a residential tenancy agreement — the self-assessment route is built for landlords and tenants to use directly. The full annual rent is taxable from the first ringgit: the former RM2,400 annual-rent exemption was removed by the Finance Act 2024, effective January 2025. For the rates behind each amount, see the stamp duty tenancy agreement calculator.
The calculator — how much will your TA cost to stamp?
Enter your monthly rent and lease duration to get the duty under the current Finance Act 2024 scale before you open MyTax. The calculator applies the same RM1 / RM3 / RM5 / RM7 per RM250 logic that e-Duti Setem expects you to self-assess.
Tenancy Agreement Stamp Duty Calculator
Enter the monthly rent to calculate stamp duty.
The duty is assessed on the full annual rent (12 × monthly rent). Each additional stamped copy of the tenancy agreement costs a flat RM10. Stamp within 30 days of execution to avoid the late penalty.
The e-Duti Setem rate table (Finance Act 2024)
The rate you enter into e-Duti Setem depends only on the lease duration and the full annual rent. The table below is the only current scale — the pre-January-2025 rates are shown solely so you can spot any outdated guide still quoting them.
| Lease duration | Rate per RM250 of annual rent (current) | Previous rate (pre-Jan 2025) |
|---|---|---|
| 1 year or less | RM1 | RM1 |
| Over 1 year to 3 years | RM3 | RM2 |
| Over 3 years to 5 years | RM5 | RM4 |
| Over 5 years | RM7 | RM4 |
Finance Act 2024. The RM2,400 annual-rent exemption was removed from January 2025 — duty applies from the first ringgit.
Worked example — a 2-year tenancy at RM1,800/month
Annual rent RM21,600 ÷ RM250 = 86.4, rounded up to 87 units × RM3 (1–3 year band) = RM261 stamp duty on the original, plus RM10 for each additional stamped copy.
| Step | Figure |
|---|---|
| Monthly rent | RM1,800 |
| Annual rent (×12) | RM21,600 |
| RM250 units (21,600 ÷ 250, rounded up) | 87 |
| Applicable rate (2-year term) | RM3 |
| Duty on the original stamped copy | RM261 |
| Additional stamped copy (e.g. tenant's copy) | RM10 |
| Total to pay via e-Duti Setem (2 copies) | RM271 |
Formula: (Annual rent ÷ RM250) × applicable rate, rounded up to the nearest RM1. Second and subsequent copies: flat RM10 each.
How it's calculated — the self-assessment logic
Self-assessment means you compute the duty yourself using the Finance Act 2024 scale above, declare it in e-Duti Setem, and pay. LHDN does not pre-calculate a residential tenancy figure for you — the rate depends solely on the lease duration and the full annual rent, with no exemption applying from January 2025.
Key rules to keep straight:
- Annual rent, not monthly. Always multiply monthly rent by 12 before dividing by RM250. A common error is to divide the monthly figure and under-declare.
- Round up, never down. 86.4 units becomes 87. Rounding down under-declares the duty.
- Duration bands are by the lease term, not by how long you have lived there. A 2-year agreement uses the 1–3 year band (RM3) even if you renew later.
- Copies. Only the original carries the full assessed duty; each additional stamped copy is a flat RM10. Most tenancies stamp two copies — one for the landlord, one for the tenant.
- Who pays. The tenancy agreement normally states who bears the stamp duty. Where it is silent, the convention in Malaysia is for the tenant to pay — this is a negotiable commercial arrangement, not a statutory rule.
The e-Duti Setem process — step by step (2026)
Stamping a tenancy agreement yourself in 2026 means logging into MyTax, opening the e-Duti Setem module, entering the instrument details and self-assessed duty, paying, and receiving the stamp certificate to attach to your agreement. The old STAMPS portal is gone.
- Prepare the signed agreement. Have the executed tenancy agreement, the lease duration, monthly rent, and the parties' details ready. Stamp within 30 days of signing.
- Log into MyTax. Sign in at mytax.hasil.gov.my. You need a MyTax account — both individuals and companies can register. If you are stamping as a tenant, your own MyTax login is sufficient.
- Open e-Duti Setem. Navigate to the e-Duti Setem module inside MyTax. (The STAMPS portal at ezhasil.hasil.gov.my was decommissioned on 31 December 2025 and no longer accepts submissions.)
- Select the instrument type. Choose tenancy/lease agreement (Stamp Act instrument). Enter the monthly rent, annual rent, lease duration, and commencement date.
- Enter your self-assessed duty. Apply the Finance Act 2024 rate from the table above and enter the figure. Declare the number of copies (each extra copy is RM10).
- Pay and receive the stamp certificate. Pay the assessed duty plus any copy fees via the MyTax payment gateway. Download the stamp certificate and keep it with the stamped copies of the agreement.
For the full walkthrough including screenshots and common error screens, see how to stamp a tenancy agreement in Malaysia.
Late stamping and unstamped agreements — the penalty
Stamp within 30 days of execution. Late penalty from 2025 is RM50 or 10% of the unpaid duty (whichever is higher) for up to 3 months late, and RM100 or 20% (whichever is higher) for more than 3 months late. An unstamped instrument may be inadmissible as evidence until the duty and penalty are paid.
| Situation | Penalty |
|---|---|
| Stamped within 30 days | None |
| 1 day to 3 months late | RM50 or 10% of unpaid duty, whichever is higher |
| More than 3 months late | RM100 or 20% of unpaid duty, whichever is higher |
| Never stamped | Instrument may be inadmissible as evidence until duty + penalty paid |
Source: LHDN. You can still stamp late — the penalty applies, but late stamping is far better than leaving the agreement unstamped.
Skip the steps — the SPEEDHOME angle
If you would rather not self-navigate MyTax, SPEEDHOME customers can generate and stamp a digital tenancy agreement through SPEEDSIGN, which handles the stamping and produces the stamped agreement — see SPEEDHOME landlord services for current pricing and eligibility. Managed tenancies on the SPEEDHOME platform are signed through SPEEDHOME PROPERTY SDN. BHD. (Registration No. 202601021813 (1683910-A)) as the Master Tenant, which handles the stamping process.
The DIY e-Duti Setem route is free apart from the duty itself. The case for using a managed route is not cost — it is avoiding errors (wrong duration band, monthly-not-annual figure, missed 30-day window) that trigger the penalty and leave the agreement unstamped when you need it as evidence. For a plain-language guide to the whole agreement before you get to stamping, see understanding the tenancy agreement process.
FAQ
Can I stamp a tenancy agreement myself without an agent or lawyer?
Yes. Residential tenancy-agreement stamping is a self-assessment process — you calculate the duty under the Finance Act 2024 scale and pay via e-Duti Setem on MyTax. No agent or lawyer is required, though many landlords use one to draft the agreement itself.
Is the STAMPS portal still working in 2026?
No. The STAMPS portal was decommissioned on 31 December 2025. From January 2026, all tenancy-agreement stamp duty self-assessment and payment goes through e-Duti Setem on MyTax at mytax.hasil.gov.my. Any guide still directing you to STAMPS is outdated.
What information do I need before I open e-Duti Setem?
You need the executed tenancy agreement, the monthly rent, the lease duration, the commencement date, and both parties' details. Work out the annual rent and the applicable Finance Act 2024 rate beforehand so the self-assessed duty is correct on the first submission.
Do I need a MyTax account to stamp a tenancy agreement?
Yes. e-Duti Setem runs inside MyTax at mytax.hasil.gov.my, so you need a MyTax login. Both individuals and companies can register. A tenant stamping the agreement can use their own individual MyTax account.
How long do I have to stamp after signing the tenancy agreement?
30 days from the date of execution. After that, the late penalty applies — RM50 or 10% of the unpaid duty for up to 3 months late, and RM100 or 20% for more than 3 months late, whichever is higher in each case. Late stamping is still allowed; never stamping is the real risk.
Who pays the stamp duty — landlord or tenant?
The tenancy agreement governs who pays. Where the agreement is silent, the convention in Malaysia is for the tenant to bear the stamp duty. This is a negotiable commercial arrangement, not a statutory rule — the parties can agree otherwise in the signed agreement.
If I sign the tenancy agreement while overseas, when does the 30-day stamping clock start?
The 30-day window runs from execution — but do not assume "execution" means the date printed on the signature page if any party signed outside Malaysia. Confirm the exact start date with LHDN or a conveyancing practitioner before you rely on it, because the rule differs depending on where the last signature was made and when the signed document first arrived in Malaysia. Do not self-calculate this edge case from a general guide, and do not assume the printed signature date is automatically safe if you or the other party signed while physically abroad. If your situation involves an overseas signature, the safer move is to ask LHDN directly through e-Duti Setem support, or stamp as early as possible after the document reaches Malaysia rather than counting from the signature date.