What is stamp duty on a tenancy agreement in Malaysia?
Stamp duty on a Malaysian tenancy agreement is calculated under the Finance Act 2024 scale: RM1, RM3, RM5, or RM7 per RM250 of annual rent, depending on the lease duration. The former RM2,400 annual-rent exemption was removed in January 2025 — the full annual rent is taxable from the first ringgit.
Every signed tenancy agreement is a stampable instrument under the Stamp Act 1949. The duty is imposed on the instrument itself, not the transaction. Since January 2026, self-assessment and payment are done through e-Duti Setem on MyTax (mytax.hasil.gov.my), which replaced the STAMPS portal.
Calculate your stamp duty
Enter your monthly rent and lease duration in the calculator below to get the self-assessed duty amount for your tenancy agreement stamped in 2026.
Tenancy Agreement Stamp Duty Calculator
Enter the monthly rent to calculate stamp duty.
Duty is assessed on the full annual rent with no minimum-rent exemption. A second or additional copy of the stamped tenancy agreement costs RM10 per copy. Stamp within 30 days of signing to avoid late penalties.
Worked example — Finance Act 2024 rates
The table below shows the stamp duty at each rate band across common monthly rent amounts. All figures use the current Finance Act 2024 scale; the old rates are shown for comparison.
| Monthly rent (RM) | Annual rent (RM) | ≤1 yr: RM1/RM250 | 1–3 yr: RM3/RM250 | 3–5 yr: RM5/RM250 | >5 yr: RM7/RM250 |
|---|---|---|---|---|---|
| 1,000 | 12,000 | RM48 | RM144 | RM240 | RM336 |
| 1,500 | 18,000 | RM72 | RM216 | RM360 | RM504 |
| 2,000 | 24,000 | RM96 | RM288 | RM480 | RM672 |
| 2,500 | 30,000 | RM120 | RM360 | RM600 | RM840 |
| 3,000 | 36,000 | RM144 | RM432 | RM720 | RM1,008 |
| 3,500 | 42,000 | RM168 | RM504 | RM840 | RM1,176 |
| 4,000 | 48,000 | RM192 | RM576 | RM960 | RM1,344 |
Formula: (Annual rent ÷ RM250) × applicable rate, rounded up to the nearest RM1. Second copy: add RM10. Source: Finance Act 2024.
Old rates (pre-January 2025, for reference only): RM1 / RM2 / RM4 / RM4 per RM250 by the same duration bands. The top band (over 5 years) has risen from RM4 to RM7 — nearly double.
How stamp duty on a tenancy agreement is calculated
Self-assessment means you compute the duty yourself using the Finance Act 2024 scale, then pay via e-Duti Setem on MyTax. The rate depends solely on the lease duration and the full annual rent — no exemptions apply from January 2025.
The Finance Act 2024 rate table
| Lease duration | Rate per RM250 of annual rent | 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. RM2,400 annual-rent exemption removed from January 2025.
Key rules to know
- RM2,400 exemption removed. Before January 2025, annual rent below RM2,400 was exempt. That exemption no longer exists — duty applies from the first ringgit of annual rent.
- Annual rent, not monthly. The formula uses 12 × monthly rent as the base. For a 2-year lease on a RM1,800/month unit: annual rent = RM21,600 ÷ RM250 = 86.4, rounded up to 87 × RM3 = RM261 stamp duty.
- Second copy: RM10 flat. The original stamped copy carries the full duty; each additional copy is RM10. Most tenancies stamp two copies (one each for landlord and tenant).
- 30-day window. Stamp the agreement within 30 days of signing. Late penalties apply: RM50 or 10% of the outstanding duty (whichever is higher) for up to 3 months late; RM100 or 20% for more than 3 months late. An unstamped instrument may be inadmissible as evidence until the duty and penalty are paid.
- e-Duti Setem only. The old STAMPS portal was decommissioned at 31 December 2025. From January 2026, all tenancy-agreement stamping goes through e-Duti Setem on MyTax (mytax.hasil.gov.my).
- Who pays? The tenancy agreement normally states who bears the stamp duty. Where it is silent, the convention is for the tenant to pay — but this is negotiable, not a legal rule.
SPEEDHOME and stamp duty
Tenancies on the SPEEDHOME platform are signed through SPEEDHOME PROPERTY SDN. BHD. (Registration No. 202601021813 (1683910-A)) ("SHP") as the Master Tenant. SHP handles the stamping process for managed tenancies. If you prefer a fully self-serve route, SPEEDSIGN lets SPEEDHOME customers generate and stamp a digital tenancy agreement — see speedhome.com/more/landlord/speedhome for current pricing and eligibility.
For the full step-by-step guide to submitting through e-Duti Setem, see how to stamp a tenancy agreement in Malaysia.
FAQ
Is stamp duty compulsory for all tenancy agreements in Malaysia?
Yes. Every tenancy agreement is a stampable instrument under the Stamp Act 1949. Failing to stamp within 30 days means late penalties apply and the unstamped agreement may be inadmissible as evidence in court until the duty and penalty are paid.
What happened to the RM2,400 stamp duty exemption?
The RM2,400 annual-rent exemption was removed by the Finance Act 2024, effective January 2025. From that date, stamp duty applies on the full annual rent from the first ringgit — there is no floor amount below which a tenancy agreement is exempt.
Where do I pay stamp duty in 2026 — is it still STAMPS?
The STAMPS portal was decommissioned on 31 December 2025. From January 2026, all tenancy-agreement stamp duty self-assessment and payment is done via e-Duti Setem on MyTax at mytax.hasil.gov.my. You need a MyTax account and your tenancy agreement details to complete the self-assessment.
How many copies of a tenancy agreement need to be stamped?
Only one original needs to carry the full assessed stamp duty. Each additional copy (usually one for the landlord and one for the tenant) costs a flat RM10 to stamp. Most tenancies stamp two copies — the original at the full duty rate and one copy at RM10.
What is the penalty for not stamping a tenancy agreement on time?
If you stamp within 3 months of the 30-day deadline: the penalty is RM50 or 10% of the unpaid duty, whichever is higher. More than 3 months late: RM100 or 20%, whichever is higher. An unstamped instrument may also be inadmissible in court until the duty and penalties are settled.
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, so the parties can agree otherwise in the signed agreement.