My e-stamping was rejected by LHDN — what do I do?
Most tenancy-agreement e-stamping rejections on e-Duti Setem come from an incorrect self-assessed figure, an erroneous lease-duration band, a missing mandatory document field, or party identity mismatches. Re-calculate your duty under the Finance Act 2024 scale, correct the instrument details on e-Duti Setem at mytax.hasil.gov.my, and resubmit directly. A rejection is an administrative correction notice, not a fine.
A rejection notice does not start a late penalty by itself. Under Malaysian tax procedure, the 30-day statutory stamping clock runs strictly from the date both parties executed the tenancy agreement. Correcting and resubmitting promptly ensures you secure a valid electronic stamp certificate (Sijil Setem) well before late-stamping penalty tiers apply. Operational data from managed rental workflows confirms that duration-band selection and calculating duty on monthly instead of annual rent represent the vast majority of self-assessment errors made on first submission.
Rejection fixed, the rental it secures is next — See live listings on SPEEDHOME for current availability.
How do you re-check the duty LHDN expects with the calculator?
Before you resubmit your rejected assessment, recompute the exact duty using the current Finance Act 2024 scale so your declared figure aligns with system validation rules. The calculator applies the statutory RM1 / RM3 / RM5 / RM7 per RM250 formula required for self-assessment.
Tenancy Agreement Stamp Duty Calculator
Enter the monthly rent to calculate stamp duty.
Stamp duty is assessed on total annual rent (12 months x monthly rent). The former RM2,400 annual-rent exemption was removed by the Finance Act 2024 from 1 January 2025 and no longer applies.
Why does e-Duti Setem reject a tenancy agreement submission?
Rejections on e-Duti Setem stem from four primary operational discrepancies: self-assessed stamp duty arithmetic errors, selecting the wrong lease duration band, submitting mismatched party identification or property details, or using legacy portal bookmarks.
While legacy resources may still reference the decommissioned STAMPS portal (stamps.hasil.gov.my), active residential tenancy stamping submissions are processed via e-Duti Setem inside the MyTax portal at mytax.hasil.gov.my. Submitting through invalid interfaces or entering data inconsistent with the uploaded tenancy agreement triggers automated review flags and rejection.
| Rejection cause | Operational issue on e-Duti Setem | Required correction |
|---|---|---|
| Self-assessed stamp duty discrepancy | Declared amount does not match the statutory formula: (annual rent / RM250, rounded up) x duration rate | Recalculate stamp duty using the Finance Act 2024 scale and update the assessment figure |
| Incorrect lease duration band | A 2-year tenancy assigned to the 1-year band, or a 4-year term assigned to the 1–3 year band | Match the duration band exactly to the executed lease term in the tenancy agreement |
| Annual versus monthly rent base | The monthly rent figure was divided by RM250 instead of the annualized total (monthly rent x 12) | Multiply monthly rental by 12 to determine full annual rent before dividing by RM250 for stamp duty |
| Omitted or mismatched field | Commencement date, landlord/tenant NRIC/passport, or rental amount inconsistent with uploaded PDF | Verify every field against the executed tenancy agreement; leave no required field blank |
| Portal session or account mismatch | MyTax login credentials do not match the applicant identity on the instrument | Ensure the submitter account and party information match the executing party |
What are the current e-Duti Setem stamp duty rates under the Finance Act 2024?
Every tenancy agreement is categorized into one of four statutory duration bands under Stamp Act 1949 First Schedule Item 49 as amended by Finance Act 2024. Stamp duty applies on full annual rent divided into RM250 units (or part thereof), starting from the first ringgit.
| Tenancy duration | Stamp duty rate per RM250 of annual rent | Application guideline |
|---|---|---|
| 1 year or less | RM1 per RM250 of annual rent (stamp duty) | Standard short-term tenancy or 12-month agreement |
| Over 1 year to 3 years | RM3 per RM250 of annual rent (stamp duty) | Standard 24-month or 2-year tenancy agreement |
| Over 3 years to 5 years | RM5 per RM250 of annual rent (stamp duty) | Extended residential lease agreement |
| Over 5 years | RM7 per RM250 of annual rent (stamp duty) | Long-term residential lease exceeding 5 years |
Under the Finance Act 2024, the former RM2,400 annual-rent exemption was removed from 1 January 2025. Tenancy stamp duty is chargeable across the entire annual rental amount without deduction.
How do you calculate the correct stamp duty to avoid another rejection?
To ensure your resubmission passes LHDN validation, calculate the units of annual rent for stamp duty by dividing annual rent by RM250 and rounding up any fraction to the next whole number, then multiply by the duration band rate.
Consider an illustrative example of an agreement with average annual rent of RM12,000:
- Annual rent unit calculation for stamp duty: Illustrative average annual rent of RM12,000 divided by RM250 yields exactly 48 chargeable stamp duty units (RM12,000 / RM250 = 48 units).
- Lease under 1 year (RM1 stamp duty rate): 48 units x RM1 = RM48 stamp duty on the instrument.
- Lease of 1 to 3 years (RM3 stamp duty rate, e.g., 2-year tenancy): 48 units x RM3 = RM144 stamp duty on the instrument.
- Lease of 3 to 5 years (RM5 stamp duty rate): 48 units x RM5 = RM240 stamp duty on the instrument.
- Lease over 5 years (RM7 stamp duty rate): 48 units x RM7 = RM336 stamp duty on the instrument.
Selecting the wrong duration rate (such as applying the RM1 stamp duty rate instead of the RM3 stamp duty rate for a 2-year tenancy agreement) is a common cause of self-assessment rejection. Double-check your duration band before finalizing the figure.
How do you correct and resubmit a rejected tenancy on e-Duti Setem?
Resubmission follows the standard e-Duti Setem self-assessment workflow. There is no formal appeal tribunal required for an administrative rejection; you simply amend the invalid entries in MyTax and generate a new assessment.
- Recompute the statutory duty using the approved Finance Act 2024 duration bands to confirm your exact figure.
- Log into MyTax at mytax.hasil.gov.my using the designated tax identification credentials.
- Access the e-Duti Setem module and navigate to your pending or rejected tenancy assessment drafts.
- Rectify all flagged details, ensuring property address, commencement date, rental terms, and landlord and tenant identification match the executed agreement PDF.
- Update the self-assessed duty amount according to your verified calculation.
- Complete online payment (FPX or credit card) and download the validated electronic stamp certificate (Sijil Setem).
For a comprehensive walkthrough of the digital submission system, refer to the how to stamp a tenancy agreement at LHDN yourself (new e-Duti Setem) guide.
Does an e-stamping rejection trigger a late penalty?
A rejection itself does not generate a late penalty. Statutory penalties under section 47A of the Stamp Act 1949 depend solely on whether the final accepted stamping occurs within 30 days of the agreement's execution date.
| Timing | Late stamping penalty (under Stamp Act 1949 s.47A) |
|---|---|
| Stamped within 30 days of execution | No stamp duty penalty |
| Late, within 3 months of 30-day window | RM50 or 10% of deficient stamp duty, whichever is higher |
| Late, more than 3 months after window | RM100 or 20% of deficient stamp duty, whichever is higher |
Source: Stamp Act 1949 s.47A. Under Stamp Act 1949 s.52(1), an unstamped tenancy agreement cannot be admitted in evidence in civil proceedings until duty and any applicable s.47A late penalty are paid. Resubmitting immediately keeps your tenancy within the penalty-free window.
How can SPEEDHOME handle tenancy agreement generation and stamping for you?
For landlords and tenants seeking to avoid self-assessment errors and portal rejections, SPEEDHOME provides automated digital tenancy agreement creation, execution, and stamping.
Managed tenancies are executed through SPEEDHOME PROPERTY SDN. BHD. (Registration No. 202601021813 (1683910-A)) as the Master Tenant. The platform's automated systems calculate statutory stamp duty based on verified lease parameters, eliminating manual submission defects. For full service options, review SPEEDHOME landlord services.
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.
FAQ
Can I just resubmit on e-Duti Setem after a rejection, or do I need to appeal?
You simply resubmit. There is no formal appeal procedure required for an administrative tenancy rejection on e-Duti Setem. Correct the erroneous rent figure, duration band, or party details in your MyTax draft and resubmit the entry.
Why does my self-assessed stamp duty figure keep getting rejected?
Recurring rejections almost always result from dividing monthly rent by RM250 instead of annual rent, choosing the wrong lease duration band, or using outdated calculators that subtract the defunct RM2,400 stamp duty exemption. Recalculate your stamp duty using the statutory Finance Act 2024 rate scale (RM1/RM3/RM5/RM7 stamp duty per RM250 of annual rent) to ensure compliance.
Is the STAMPS portal still an option if e-Duti Setem rejects me?
No. The legacy STAMPS portal was decommissioned on 31 December 2025. All active Malaysian tenancy stamping must be processed through e-Duti Setem on MyTax (mytax.hasil.gov.my).
Do I have to pay the stamp duty again after a rejected submission?
If your prior submission was rejected prior to payment confirmation, no duplicate charge applies. You only pay the assessed duty upon finalizing the corrected submission. Always retain your rejection reference and final Sijil Setem.
How long do I have to fix a rejected submission before the penalty applies?
The 30-day stamping window begins on the date of execution (signing) by both parties, not from the rejection notification. If your corrected submission is accepted within 30 days of signing, no statutory late penalty applies.
Who is responsible for fixing a rejected stamping — landlord or tenant?
The submitting party who initiated the self-assessment handles the correction. Under standard commercial practice, the tenant typically bears the stamp duty unless agreed otherwise in writing. Both parties share an interest in securing a validly stamped agreement to ensure legal admissibility under Stamp Act 1949 s.52(1).
Accuracy note. Grounded in Stamp Act 1949 and Finance Act 2024. Figures are re-verified on each update against the commercial fact registry. Spotted an error? Email [email protected] with this page's link.
Stamping resolved — See live listings on SPEEDHOME to match the agreement to a home.