Stamp duty on a tenancy agreement in Malaysia
Figures checked against official sources on
Since 1 January 2025, stamp duty on a Malaysian tenancy agreement is charged on every RM250 of annual rent: RM1 for a term of up to one year, RM3 for more than one and up to three years, RM5 for more than three and up to five years, and RM7 for longer. The first RM2,400 of annual rent is no longer exempt, and every instrument pays at least RM10. The tenant pays the duty on the original agreement.[1],[2]
Tenancy stamp duty rates from 1 January 2025
| Term of the tenancy | Duty per RM250 |
|---|---|
| Up to 1 year | RM1 |
| More than 1 year, up to 3 years | RM3 |
| More than 3 years, up to 5 years | RM5 |
| More than 5 years, or indefinite | RM7 |
These rates were set by the Finance Act 2024 and took effect on 1 January 2025. The same Act introduced a minimum duty of RM10 on every instrument.[2]
| Term | First RM2,400 of annual rent | Each RM250 above RM2,400 |
|---|---|---|
| Up to 1 year | Nil | RM1 |
| More than 1 year, up to 3 years | Nil | RM2 |
| More than 3 years, or indefinite | Nil | RM4 |
Worked examples
- Annual rent
- RM18,000
- Units of RM250 (part counts as a whole)
- 72
- Rate for a 1-year term
- RM1 per RM250
- Stamp duty on the tenancy agreement
- RM72
- Annual rent
- RM24,000
- Units of RM250 (part counts as a whole)
- 96
- Rate for a 2-year term
- RM3 per RM250
- Stamp duty on the tenancy agreement
- RM288
- Annual rent
- RM42,000
- Units of RM250 (part counts as a whole)
- 168
- Rate for a 3-year term
- RM3 per RM250
- Stamp duty on the tenancy agreement
- RM504
Who pays, and the duplicate copy
The tenant (lessee) pays the duty on the original agreement. The landlord (lessor) pays for the duplicate copy, which costs RM10 — or the same as the original if the original’s duty is RM10 or less.[1],[3]
A lump-sum premium paid to obtain a lease is charged at the same rates as a property transfer, on top of the duty on the rent.[1]
Deadline, penalty and self-assessment
- Stamp the agreement within 30 days of signing.
- Late within 3 months of the deadline: RM50 or 10% of the unpaid duty, whichever is higher.
- Later: RM100 or 20% of the unpaid duty, whichever is higher.
- Since 1 January 2026, tenancy agreements are stamped under LHDN’s self-assessment system (STSDS) on the MyTax portal: you work out the duty yourself and submit the return with the agreement.
Frequently asked questions
How much is stamp duty for a tenancy agreement in Malaysia?
RM1, RM3, RM5 or RM7 for every RM250 of annual rent, for terms of up to 1 year, up to 3 years, up to 5 years and longer respectively, with a minimum of RM10.[1],[2]
Is the first RM2,400 of rent still exempt from stamp duty?
No. The exemption for the first RM2,400 of annual rent ended when the new rates took effect on 1 January 2025; duty is now charged on the whole annual rent.[2],[3]
How much stamp duty for a RM2,000 a month, 2-year tenancy?
RM288: RM24,000 of annual rent is 96 units of RM250, at RM3 each for a term of more than one and up to three years.[1]
Who pays stamp duty on a tenancy agreement, landlord or tenant?
By law the tenant pays for the original agreement and the landlord for the duplicate copy.[1]
Sources
- Garis Panduan Pengenaan Duti Setem bagi Surat Cara yang Tertakluk kepada Jadual Pertama Akta Setem 1949 (30 June 2026) — LHDN, checked
- Finance Act 2024 (Act 862): new tenancy rates, RM10 minimum duty, late-stamping penalty, from 1 January 2025 — Laws of Malaysia, hosted by LHDN, checked
- Stamp Act 1949 (Act 378), updated text as at 1 January 2024 — Attorney General’s Chambers, hosted by LHDN, checked
- Stamp duty penalty — LHDN, checked
- Stamp Duty Self-Assessment System (STSDS) — LHDN, checked