How much stamp duty do you pay on a Malaysian tenancy agreement?
Stamp duty on a Malaysian tenancy agreement is calculated on the full annual rent at RM1, RM3, RM5, or RM7 per RM250 depending on lease duration, with a RM10 minimum per stamped copy. The Finance Act 2024 removed the RM2,400 annual-rent exemption from January 2025, and since 1 January 2026 stamping is done via e-Duti Setem on MyTax (the STAMPS portal is decommissioned).
This page is the combined answer for two searches that hit the same TENANCY AGREEMENT problem: (1) "Perjanjian sewa bilik — apa yang perlu ada" — which clauses must the TA carry to protect both sides, and (2) "contoh perjanjian sewa" — what a working Malaysian room or house TA looks like in 2026, including the stamp duty that makes it admissible in court. If the agreement is unstamped or under-stamped, you cannot use it as evidence when a tenant stops paying. Treat the figures below as the legal minimum you must settle before signing.
For a single-purpose room-rent stamp duty page or the unit-by-unit deposit treatment, use the dedicated stamp duty calculator and the tenancy agreement charges guide.
Stamp Duty Calculator for Tenancy Agreements (2026 Rates)
Enter monthly rent and tenancy duration to get the exact stamp duty under Finance Act 2024. Each additional copy is a flat RM10.
Tenancy Agreement Stamp Duty Calculator
Enter the monthly rent to calculate stamp duty.
Finance Act 2024 Stamp Duty Rates (effective from January 2025)
Four duration bands apply. The RM2,400 annual-rent exemption was removed entirely, so the full annual rent is taxable from the first ringgit.
| Tenancy Duration | Rate (Finance Act 2024) | Old Rate (pre-2025) |
|---|---|---|
| 1 year or less | RM1 per RM250 of annual rent | RM1 per RM250 |
| Over 1 year, up to 3 years | RM3 per RM250 | RM2 per RM250 |
| Over 3 years, up to 5 years | RM5 per RM250 | RM4 per RM250 |
| Over 5 years | RM7 per RM250 | RM4 per RM250 |
Source: Finance Act 2024. Full annual rent taxable from 1 January 2025; RM2,400 exemption removed. Minimum RM10 per stamped copy. LHDN workflow is now e-Duti Setem on MyTax from 1 January 2026.
If your calculator still subtracts RM2,400 from the annual rent, the result is wrong. If it points to STAMPS or "MyStamp", the workflow is dead.
Stamp Duty Worked Examples (room and house rents)
Formula: round up (annual rent ÷ 250) × duration rate. The table below covers common Klang Valley room and small-house rents across all four duration bands.
| Monthly Rent | Annual Rent | 1 Year (RM1/RM250) | 1–3 Years (RM3/RM250) | 3–5 Years (RM5/RM250) | Over 5 Years (RM7/RM250) |
|---|---|---|---|---|---|
| RM600 (single room) | RM7,200 | RM29 | RM87 | RM145 | RM203 |
| RM900 (master room) | RM10,800 | RM44 | RM132 | RM220 | RM308 |
| RM1,200 (small condo) | RM14,400 | RM58 | RM174 | RM290 | RM406 |
| RM1,500 (mid condo) | RM18,000 | RM72 | RM216 | RM360 | RM504 |
| RM2,000 (larger condo) | RM24,000 | RM96 | RM288 | RM480 | RM672 |
| RM2,500 (KL terrace) | RM30,000 | RM120 | RM360 | RM600 | RM840 |
First stamped copy only. Add RM10 for each extra copy. Round up — for a RM900/month 1-year tenancy, the duty is RM44, not RM43.20.
A RM1,500/month one-year room rental TA costs RM72 to stamp. The same rent over a 3-year tenancy costs RM216. The cost of stamping is almost always lower than the cost of a weakened enforcement position when the tenant stops paying — see the court order timeline for unpaid rent.
Clauses a Tenancy Agreement Must Contain (contoh perjanjian sewa 2026)
Malaysia has no Residential Tenancy Act in force in 2026, so the written agreement sets every rule. A working Malaysian TA — room or whole unit — covers the same five blocks: parties and property, money, time, conduct, and exit. The clauses below decide your dispute on the day something goes wrong.
| Clause block | What the clause must say (minimum) | Why it matters |
|---|---|---|
| Parties and property | Full names, IC/passport numbers, property address (lot/unit/level/building), inventory list with two-sided sign | Stops "which tenant?" or "which unit?" disputes at exit |
| Term and rent | Start date, end date, monthly rent, due date, late-payment rule, who pays for which utilities | The TA is the only evidence the court accepts for these terms |
| Deposit | Quantum (1 / 2 / 3 months — no statutory cap), refund timeline, deduction list, joint inspection | Deposit terms are governed by the agreement, not by statute |
| Use and maintenance | Who services the aircond, who fixes plumbing, no-drilling / no-renovation rule, fair-wear-and-tear split | Repair liability is TA-derived convention — there is no Malaysian statute allocating residential repair duty |
| Notice and exit | Notice period by both sides (commonly 1–2 months), how notice is served, holdover treatment, break clause (if any) | The notice clause is the only notice the court will recognise |
Each block is unpacked below with the line-by-line wording that actually holds up at exit.
Parties, property and the inventory list
The first page of any TA names the landlord (or landlord's authorised representative), the tenant, and the property. For a room rental, the TA must say which room is included and which common areas (kitchen, bathroom, parking) the tenant can use. For a whole-unit TA, the inventory list is the single most important evidence in a deposit dispute — dated photos of every wall, appliance, fitting and meter, signed by both sides, with a copy each. Without it, the landlord's word usually beats yours on what was already damaged before you moved in.
| Handover evidence | Why it matters | Minimum to keep |
|---|---|---|
| Dated photos of every room, appliance, wall, floor and fitting | Proves pre-existing condition | Stored in cloud, not just phone |
| Inventory list signed by both parties | Lists every item and its condition | One copy each, plus one for SPEEDHOME if managed |
| Meter readings (TNB, water) | Stops back-charges for prior tenant's bills | Photo of the meter on move-in day |
| Keys, access card, parking bay count | Avoids "missing key" deductions at exit | Counted and listed, two-sided sign |
| Forwarding address and bank details | Needed for deposit refund | Written into the agreement, not chat |
Money: rent, late payment and who pays stamp duty
The rent, due date and late-payment rule belong in the TA, not in a chat message. By convention, the tenant pays the stamp duty if the agreement is silent; this is negotiable and should be written in. Malaysia has no statutory cap on the residential rent deposit, and a landlord's right to retain is limited to proven loss (damage beyond fair wear and tear). The TA should name the deposit quantum, the refund timeline in days, and what counts as a valid deduction.
For a Zero Deposit listing on SPEEDHOME, the upfront cash deposit is replaced by rental protection, so the tenant moves in without tying up cash. Zero Deposit is SPEEDHOME's managed rental-risk system — not a financial guarantee product — and not every unit in every building qualifies; eligibility is confirmed per listing, not per building or area. For severe end-of-tenancy damage beyond fair wear and tear, the standard protection claims process applies.
Time: term, renewal and notice period
Most Malaysian room and whole-unit TAs use a 12-month fixed term, with an option to renew month-to-month after that. Both sides should have the same notice period — typically one or two months — and the start date must be defined (date notice is served, or the next rent due date). Verbal "one month lah" arrangements break the moment rent is late or the landlord wants the unit back.
Use, maintenance and utilities
The TA must say who services the aircond, who fixes the water heater, who pays the TNB and water bills, and whether the tenant can drill, paint or install built-ins. Avoid clauses that hand "all maintenance" to the tenant — repair liability is TA-derived convention, and a one-line "tenant pays everything" clause is difficult to enforce in practice and may be set aside under general contract law.
Exit: notice, holdover and dispute path
The TA must say how notice is served (email or physical letter is safer than WhatsApp only), what happens if the tenant overstays (double rent applies only where the TA provides for it under the Civil Law Act 1956 s.28(4)), and where disputes go — there is no dedicated residential tenancy tribunal in Malaysia, so the matter runs through the civil courts. See the writ of possession guide for the lawful recovery path.
Stamp a Tenancy Agreement on e-Duti Setem (MyTax, 2026)
From 1 January 2026, all tenancy agreement stamp duty must be paid via e-Duti Setem at mytax.hasil.gov.my. The STAMPS portal was decommissioned on 31 December 2025.
- Log in to MyTax using your MyDigital ID or LHDN-registered account.
- Select Duti Setem → Perjanjian Sewa from the main menu.
- Enter tenancy details — monthly rent, duration, property address.
- Review the calculated stamp duty — MyTax computes it at the current rate band.
- Pay via FPX or debit/credit card — processed instantly.
- Download your e-stamp certificate — legally equivalent to a physical stamp and admissible in court.
Stamping must be done within 30 days of the date both parties sign. After 30 days, penalties apply. For the full screen-by-screen MyTax walkthrough, see the e-Duti Setem stamping guide.
| Situation | Penalty |
|---|---|
| Stamped within 3 months after the deadline | RM50 or 10% of the deficient duty, whichever is higher |
| Stamped more than 3 months after the deadline | RM100 or 20% of the deficient duty, whichever is higher |
| Never stamped | TA may be inadmissible in court until duty and penalty are paid |
LHDN penalty guidance effective 1 January 2025.
Why most online stamp duty calculators give the wrong number
Three mistakes make older calculators under-report your duty: they still subtract the removed RM2,400 exemption, they point to the decommissioned STAMPS portal, and they skip the RM10 per extra copy. If a tool's result looks lower than the worked examples above, it is using pre-2025 law.
The Finance Act 2024 scrapped the RM2,400 annual-rent exemption from January 2025, yet many calculators still run (annual rent − 2,400) ÷ 250 × rate. That under-charges you, and when you reach MyTax the portal will compute the correct (higher) figure — leaving you short at payment. The second failure is workflow: any tool referencing STAMPS, "MyStamp", or an LHDN branch counter is pointing at a dead path, since stamping moved to e-Duti Setem on MyTax from 1 January 2026. The third is the copy count: you usually stamp two copies (landlord and tenant), so add RM10 to a single-copy result.
The SPEEDHOME path for landlords and tenants
SPEEDHOME's TA generator walks you through every clause in this guide and bundles stamp duty into the workflow. On selected listings, Zero Deposit replaces the upfront cash deposit, and rental protection covers the same end-of-tenancy risks as a deposit — for severe damage beyond fair wear and tear, the standard claims process applies. Not every unit in every building qualifies; check the specific listing on the rental search page.
Get your TA, stamping and listing sorted at SPEEDHOME →
FAQ
How much is stamp duty for a tenancy agreement in Malaysia (2026)?
Stamp duty is calculated on the full annual rent at RM1, RM3, RM5, or RM7 per RM250 depending on lease duration, with a RM10 minimum per stamped copy. Use the stamp duty calculator for your specific rent and term. The RM2,400 annual-rent exemption was removed under Finance Act 2024 from January 2025.
Where do I stamp a tenancy agreement in 2026?
All tenancy agreement stamping goes through e-Duti Setem at mytax.hasil.gov.my. The STAMPS portal was decommissioned on 31 December 2025. You log in with a MyDigital ID or LHDN-registered account, select Duti Setem → Perjanjian Sewa, enter the rent and duration, then pay via FPX or card. The e-stamp certificate downloads instantly.
What must a tenancy agreement contain in Malaysia?
A Malaysian TA must cover: parties and property details, inventory list, term and monthly rent, deposit quantum and refund rule, maintenance and utility split, notice period for both sides, holdover / overstay treatment, and a dispute path. There is no statutory template — the written agreement is the only evidence the court will accept on these terms. See the key points of a tenancy agreement for the clause-by-clause walkthrough.
Is an unstamped tenancy agreement valid?
An unstamped agreement is admissible in court but cannot be tendered as evidence until the duty and any applicable penalty are paid. For room and whole-unit rentals, that means you cannot enforce the TA in a rent-default or deposit dispute until it is stamped. Stamp within 30 days of signing to avoid the late-stamping penalty.
Who pays the stamp duty — landlord or tenant?
By convention the tenant pays the stamp duty if the agreement is silent. This is not a statutory rule — it is negotiable between landlord and tenant and should be written into the TA clearly. Leaving it ambiguous creates a dispute point at signing. See the tenancy agreement charges guide for the full cost split.
Is Zero Deposit the same as insurance that replaces the deposit?
No. Zero Deposit is SPEEDHOME's managed rental-risk system — not a financial guarantee product. It replaces the upfront cash deposit on selected listings. For severe end-of-tenancy damage beyond fair wear and tear, the standard protection claims process applies. Eligibility is per listing, not per building or area. Confirm on the specific unit before booking a viewing on the SPEEDHOME rental search.