Stamp your tenancy agreement online at e-Duti Setem on MyTax (mytax.hasil.gov.my) within 30 days of signing. Under the Finance Act 2024 scale (effective January 2025), the rate is RM1–RM7 per RM250 of annual rent depending on lease duration — the old RM2,400 exemption was removed. Missing the 30-day window triggers a Stamp Act 1949 s.47A penalty.
What changed in 2026 — STAMPS is gone, use MyTax
The STAMPS portal was decommissioned on 31 December 2025. From January 2026, all tenancy agreement stamping is done exclusively through e-Duti Setem on MyTax at mytax.hasil.gov.my. If you try to use the old STAMPS link, it no longer works. Log in with your MyTax credentials (the same account used for income tax filing).
The Finance Act 2024 stamp duty rates (effective January 2025)
The rate depends on lease duration, applied to the full annual rent — the old RM2,400-per-year exemption was removed under Finance Act 2024 effective January 2025. Every ringgit of annual rent is now taxable from the first ringgit.
| Tenancy Duration | Rate (Finance Act 2024, from Jan 2025) | Old rate (pre-2025) |
|---|---|---|
| 1 year or less | RM1 per RM250 of annual rent | RM1 per RM250 |
| Over 1 year to 3 years | RM3 per RM250 | RM2 per RM250 |
| Over 3 years to 5 years | RM5 per RM250 | RM4 per RM250 |
| Over 5 years | RM7 per RM250 | RM4 per RM250 |
RM10 per additional copy. Source: Finance Act 2024 / LHDN.
Worked example — 1-year tenancy at RM1,800/month:
- Annual rent = RM1,800 × 12 = RM21,600
- Applicable rate (≤1 year) = RM1 per RM250
- Stamp duty = (RM21,600 ÷ RM250) × RM1 = RM87 (round up to the next whole RM250 if not exact)
- Second copy = RM10 extra
Use the SPEEDHOME stamp duty calculator to compute the exact figure for your rent and lease term.
5-step guide: how to stamp online via e-Duti Setem (MyTax)
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Go to MyTax — open mytax.hasil.gov.my and log in with your MyTax ID and password. First-time users need to register with their MyKad IC number.
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Select e-Duti Setem — from the left-hand menu, choose Duti Setem → e-Duti Setem. The system will prompt you to select the instrument type.
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Choose the instrument type — select Perjanjian Sewa / Tenancy Agreement. Enter the execution date (date the agreement was signed), the tenancy start and end dates, and the monthly rent amount.
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Review the computed duty — e-Duti Setem will display the computed stamp duty using the Finance Act 2024 rates. Verify the annual-rent figure and lease duration are correct before proceeding.
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Pay online and download the certificate — pay via FPX (direct online banking). Once payment clears, download and save the e-Stamp certificate. Print one copy for each party. The original signed tenancy agreement together with the e-Stamp certificate constitutes the stamped instrument.
Deadline: stamp within 30 days of the execution (signing) date. Both the landlord's copy and the tenant's copy must be stamped — each copy attracts duty individually; the second and subsequent copies are RM10 each.
Late stamping — penalties under Stamp Act 1949 s.47A
If you miss the 30-day window, late stamping still gets the agreement admitted as evidence, but you pay a penalty on top of the base duty:
| How late | Penalty |
|---|---|
| Up to 3 months after the 30-day deadline | RM50 or 10% of the deficient duty, whichever is higher |
| More than 3 months after the 30-day deadline | RM100 or 20% of the deficient duty, whichever is higher |
An unstamped tenancy agreement (duty never paid) is inadmissible as evidence in court until the duty plus penalty is paid — this is a real risk if you ever need to enforce the agreement.
Who pays — landlord or tenant?
By convention in Malaysia, the tenant pays the stamp duty if the tenancy agreement is silent on the matter. This is not a statutory rule — it is a widely observed convention. The parties may agree otherwise in the tenancy agreement itself, and in practice the cost is often split or absorbed by the landlord depending on negotiation.
SPEEDHOME option: skip the portal steps
SPEEDHOME landlords on the managed service can use SPEEDSIGN — SPEEDHOME's digital tenancy signing and stamping workflow — at RM449 + SST. It covers e-Duti Setem submission and delivers a stamped agreement within 7 working days (subject to LHDN processing). This is not a SPEEDHOME-exclusive route; any landlord can use e-Duti Setem directly at no platform fee. SPEEDSIGN is the pay-for-convenience option for landlords who want the stamping handled without navigating the portal.
Start here: Landlord guide — how SPEEDHOME works.
Related reading
- Self-assessment stamp duty calculator Malaysia 2026 — compute the exact RM figure for your lease
- How do I stamp a tenancy agreement at LHDN e-Duti Setem 2026 — step-by-step screenshots
- Tenancy agreement charges in Malaysia — all the costs in one place
FAQ
Is stamp duty compulsory for all tenancy agreements in Malaysia?
Yes. Any written tenancy agreement for property in Malaysia is a stampable instrument under the Stamp Act 1949. There is no minimum-rent or minimum-term threshold — the Finance Act 2024 removed the old RM2,400 annual-rent exemption from January 2025. An unstamped agreement is inadmissible as evidence until duty and any late penalty are paid.
What happened to the RM2,400 annual-rent exemption?
It was removed under Finance Act 2024, effective January 2025. From 1 January 2025 onward, the full annual rent is subject to stamp duty from the first ringgit. Tenancy agreements signed before that date and stamped under the old rules were valid under the old rules — but any agreement executed from January 2025 uses the new scale.
What is e-Duti Setem and where do I access it?
e-Duti Setem is LHDN's online stamp assessment and payment system, accessible at mytax.hasil.gov.my under the Duti Setem menu. It replaced the old STAMPS portal which was decommissioned on 31 December 2025. You need a MyTax login (the same credentials used for individual income tax).
How many copies of the tenancy agreement need to be stamped?
Each physical copy requires a stamp. The first copy is stamped at the Finance Act 2024 rate (RM1–RM7 per RM250 of annual rent). Each additional copy is RM10. Standard practice is to produce at least two original copies — one for the landlord and one for the tenant.
What is the penalty for late stamping or not stamping?
Late stamping under Stamp Act 1949 s.47A: RM50 or 10% of deficient duty (whichever is higher) if stamped within 3 months after the 30-day deadline, or RM100 or 20% of deficient duty (whichever is higher) if later. An instrument on which duty was never paid is inadmissible as evidence in civil proceedings until the duty and penalty are paid.