How much stamp duty is payable for a 2-year tenancy agreement?
For a 2-year tenancy agreement, use the over-1-year-to-3-years band: RM3 per RM250 of annual rent. Calculate annual rent first, then apply the current Finance Act 2024 scale.
Tenancy-agreement stamp duty follows the Finance Act 2024 scale of RM1 / RM3 / RM5 / RM7 per RM250 of annual rent by lease duration. The former RM2,400 annual-rent exemption was removed in January 2025. Since January 2026 stamping is done via e-Duti Setem on MyTax (mytax.hasil.gov.my), which replaced the STAMPS portal.
The important point for a two-year tenancy is that the calculation uses annual rent and the two-year duration band. Do not multiply the full two-year rent and then apply the rate.
What is the formula for a 2-year tenancy?
Formula: monthly rent times 12, divided by RM250, then multiplied by RM3. Use the current full annual rent, not an exempted amount.
| Monthly rent | Annual rent | Band for 2-year tenancy | Estimated duty |
|---|---|---|---|
| RM1,000 | RM12,000 | RM3 per RM250 | RM144 |
| RM1,500 | RM18,000 | RM3 per RM250 | RM216 |
| RM1,800 | RM21,600 | RM3 per RM250 | RM261 |
| RM2,000 | RM24,000 | RM3 per RM250 | RM288 |
| RM2,500 | RM30,000 | RM3 per RM250 | RM360 |
| RM3,000 | RM36,000 | RM3 per RM250 | RM432 |
For RM1,800 monthly rent: annual rent is RM21,600. RM21,600 divided by RM250 is 86.4. Rounded up to 87 units, then multiplied by RM3, the estimated duty is RM261.
Why is a 2-year tenancy not charged at the 1-year rate?
A 2-year tenancy falls into the over-1-year-to-3-years duration band, so the current rate is RM3 per RM250 of annual rent.
The duration band matters. A one-year tenancy sits in the first band. A two-year tenancy sits in the next band. Longer tenancies move into higher bands, so check the actual lease duration before using a calculator.
If you want the interactive version, use self-assessment stamp duty Malaysia 2026. If you need the submission route, read how to stamp a tenancy agreement at LHDN e-Duti Setem.
What mistakes change the answer?
The common mistakes are using old exemption logic, using the wrong lease-duration band, treating two years of rent as the base, or adding unverified fees as if they were stamp duty.
Keep stamp duty separate from drafting fees, agency fees, legal advice, and platform charges. This article only calculates the government stamp duty from the verified stamp-duty anchor. For a wider cost breakdown, see tenancy agreement charges in Malaysia and understanding the tenancy agreement process.
Where do I stamp the agreement after calculating?
Since January 2026, tenancy-agreement stamping is done through e-Duti Setem on MyTax. Keep the stamped record with the signed agreement.
Use the current LHDN route rather than older portal instructions. The stamp-duty amount is only one part of the process; the signed agreement details still need to match what is submitted.
FAQ
Short answers: a 2-year tenancy uses the over-1-year-to-3-years band, based on annual rent, then stamping is handled through e-Duti Setem on MyTax.
What rate applies to a 2-year tenancy agreement?
A 2-year tenancy agreement uses the over-1-year-to-3-years band, which is RM3 per RM250 of annual rent under the current Finance Act 2024 scale.
Do I calculate stamp duty using two years of rent?
No. The rate is applied to annual rent. For a two-year tenancy, the duration chooses the RM3 band, but the base remains annual rent.
Is the old RM2,400 exemption still used?
No. The former RM2,400 annual-rent exemption was removed in January 2025. Current calculations use the full annual rent.
Where do I stamp a 2-year tenancy agreement in 2026?
Use e-Duti Setem on MyTax at mytax.hasil.gov.my. Since January 2026, that is the verified route for tenancy-agreement stamping.
Are admin or legal fees included in the stamp-duty amount?
No. Stamp duty is separate from drafting, legal, agency, platform, or service fees. Do not add unverified fees into the stamp-duty calculation.
What if my tenancy is exactly one year plus an option to renew?
Calculate based on the signed tenancy terms being stamped. If the structure is unclear, get the agreement checked instead of guessing the duration band.