Tenancy Agreement Charges Malaysia 2026: Stamp Duty & Fees

Stamp duty calculator

Tenancy Agreement Charges Malaysia 2026: Stamp Duty & Fees

How much is stamp duty on a tenancy agreement in Malaysia?

Use the calculator below to get your number, then browse listings that fit.

Tenancy Agreement Stamp Duty Calculator

Enter the monthly rent to calculate stamp duty.

Tenancy-agreement stamp duty in Malaysia is RM1, RM3, RM5 or RM7 per RM250 of annual rent depending on lease length (Finance Act 2024), with a RM10 minimum. The former RM2,400 annual-rent exemption was removed in January 2025, so duty is charged on the full annual rent from the first ringgit.

The scale rises with lease length. A tenancy of one year or less pays RM1 per RM250 of annual rent; one to three years pays RM3; three to five years pays RM5; any lease longer than five years pays RM7. Each additional stamped copy costs RM10. Because the RM2,400 exemption was removed, even small monthly rents now generate a real stamp-duty line. Use the stamp duty calculator to get your exact figure in seconds.

Lease length Rate per RM250 RM12,000/yr example RM24,000/yr example RM36,000/yr example
Up to 1 year RM1 RM48 RM96 RM144
1–3 years RM3 RM144 RM288 RM432
3–5 years RM5 RM240 RM480 RM720
Over 5 years RM7 RM336 RM672 RM1,008
Additional stamped copy flat RM10 each

Worked example: RM1,800/month × 12 = RM21,600 annual rent. Divided into RM250 bands gives 86.4 units; at RM1 (one-year lease) that is RM86.40 stamp duty, at RM3 (two-year lease) it is RM259.20, at RM5 (four-year lease) RM432.00. The first ringgit of annual rent is dutiable, and the minimum charge is RM10.

Late stamping is penalised under LHDN's published scale: within three months of the deadline the penalty is RM50 or 10% of the deficient duty (whichever is higher); after three months it rises to RM100 or 20%. Stamp the agreement on time — it costs less than the late fee.

What about legal or drafting fees?

A drafting or legal fee covers preparing the tenancy agreement itself and is separate from stamp duty; it is not fixed by law and varies with who prepares the document — commonly RM200–RM800 for an agent, lawyer, or template-based platform.

The fee pays for the document, not the LHDN duty. It is set by whoever prepares the agreement, so ask for the figure in writing up front rather than assuming a market rate. SPEEDHOME's tenancy flow bundles drafting and stamping, so landlords and tenants who use the platform see a single inclusive line rather than two separate bills.

What deposits do I pay, and is there a legal cap?

Malaysia has no statutory residential rent-deposit cap; deposits are governed by your tenancy agreement, and a landlord's right to retain is limited to proven loss. The common market stack is two months' security plus one month's advance rent and a half-month utility deposit — about three and a half months upfront.

None of these amounts is fixed by law. They are contractual custom, so they are negotiable, and a landlord can only keep what covers proven loss at move-out. Read what a landlord can legally deduct from your security deposit before you agree to a number — the deductions list is shorter than most landlords admit.

Who pays the tenancy agreement charges?

By convention the tenant pays the stamp duty and drafting fee when the agreement is silent, but this is negotiable — not a fixed legal rule. Agree who pays each line before signing and write it into the agreement.

In practice the tenant usually covers stamp duty and the drafting fee, but that is a market convention, not a statutory allocation. If the agreement does not say, it is open to negotiation, so settle it in writing before you sign rather than discovering it at handover.

How do I stamp the agreement?

Stamp the agreement within 30 days of signing through e-Duti Setem on MyTax (mytax.hasil.gov.my), which replaced the STAMPS portal on 1 January 2026. Log in → Tenancy / Stamp Assessment → enter the rent and lease term → pay the assessed duty → download the stamped certificate.

Stamping is now fully online. The full URL flow is: go to mytax.hasil.gov.my, sign in with your e-Dashboard credentials, open e-Duti Setem → Tenancy / Stamp Assessment, enter the annual rent and lease length, pay the duty the system calculates (RM10 minimum applies), and download the stamped certificate as your record. Counter stamping at LHDN service counters still works as a fallback for users without MyTax access, but the portal is the primary route in 2026. Do this within 30 days of signing; an unstamped agreement is not admissible as evidence until the duty and any penalty are paid, so stamping promptly protects both sides if a dispute ever arises.

For the self-assessment side of who fills in the duty form and signs it off, see self-assessment stamp duty in Malaysia.

What if there is a dispute over charges or the deposit?

Malaysia has no dedicated residential tenancy tribunal. A contested deposit or charge is a civil matter filed at the Magistrates' Court — claims up to RM5,000 use the small-claims procedure and do not require a lawyer. Larger claims go to the Magistrates' or Sessions Court, and civil contract claims must be brought within the Limitation Act 1953 window.

The Tribunal for Consumer Claims does not hear a private residential tenancy deposit dispute (a tenancy is an interest in land and a deposit claim is a chose in action, both excluded from its jurisdiction). For smaller amounts the Magistrates' small-claims track is the practical route; file at the nearest Magistrates' Court, no lawyer needed for claims ≤RM5,000. Keep your stamped agreement, receipts, and move-in and move-out photos, because the paper trail is what decides a claim. A landlord cannot keep a deposit by default — only by proving the loss it covers.

FAQ

How much is stamp duty on a tenancy agreement in Malaysia in 2026?

It follows the Finance Act 2024 scale — RM1 (≤1yr), RM3 (1–3yr), RM5 (3–5yr), or RM7 (>5yr) per RM250 of annual rent — with a RM10 minimum. The RM2,400 exemption was removed in January 2025, so the full annual rent is dutiable from the first ringgit.

What is the late penalty if I stamp after 30 days?

LHDN's published scale: within three months of the deadline the penalty is RM50 or 10% of the deficient duty, whichever is higher; after three months it rises to RM100 or 20%. Stamping on time is cheaper than the late fee alone.

Can my landlord refuse to stamp the agreement?

No landlord may lawfully refuse to stamp; an unstamped tenancy agreement is not admissible as evidence in a civil dispute until the duty (and any penalty) is paid. If your landlord delays, log in to MyTax yourself and stamp it within the 30-day window — the stamped copy protects you too.

Is there a legal cap on the security deposit?

No. Malaysia has no statutory residential rent-deposit cap; the amount is governed by your tenancy agreement, and a landlord may only retain what covers proven loss at move-out. The common stack is two months' security plus one month's advance rent and a half-month utility deposit.

Who pays the tenancy agreement charges, landlord or tenant?

By convention the tenant pays stamp duty and the drafting fee when the agreement is silent, but the allocation is negotiable — not a fixed legal rule. Put the split in writing before signing.

What if my landlord and I disagree over a charge or the deposit?

File at the nearest Magistrates' Court. Claims up to RM5,000 use the small-claims procedure (no lawyer required); larger claims go to the Magistrates' or Sessions Court. Bring the stamped agreement, receipts, and dated photos as evidence. Civil contract claims must be brought within the Limitation Act 1953 window.

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