[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"blog-tenancy-stamp-duty-malaysia":3},{"id":4,"title":5,"body":6,"category":426,"date":427,"description":12,"excerpt":428,"extension":429,"meta":430,"navigation":431,"path":432,"seo":433,"sortDate":434,"stem":435,"__hash__":436},"blog\u002Fblog\u002Ftenancy-stamp-duty-malaysia.md","Tenancy Agreement Stamp Duty in Malaysia (2026): What It Costs and How to Stamp It",{"type":7,"value":8,"toc":411},"minimark",[9,13,16,21,29,32,36,50,56,110,120,124,143,148,155,183,186,190,277,282,286,293,297,313,316,331,337,344,348,351,371,374,378,381,391,394,403,406],[10,11,12],"p",{},"Most landlords discover stamp duty at the worst possible moment — during a deposit dispute, when they realise the agreement they're relying on was never stamped.",[10,14,15],{},"The rules also changed recently, and a lot of guidance still online is out of date. Here's what it costs in 2026, how to do it, and why it matters more than the small amount suggests.",[17,18,20],"h2",{"id":19},"what-stamping-actually-does","What stamping actually does",[10,22,23,24,28],{},"Stamping isn't a tax on renting. It's paying duty on a legal document so the document becomes ",[25,26,27],"strong",{},"admissible as evidence in a Malaysian court",".",[10,30,31],{},"That's the entire point. An unstamped tenancy agreement isn't void — the tenancy still exists — but if you need to rely on it in court, you'll be told to stamp it first, with a penalty on top. It's cheap insurance bought at the start of the tenancy.",[17,33,35],{"id":34},"two-things-changed-check-any-guide-you-read-against-these","Two things changed — check any guide you read against these",[10,37,38,41,42,45,46,49],{},[25,39,40],{},"1. The RM2,400 exemption is gone."," Until 2025, the first RM2,400 of annual rent was exempt. That exemption was ",[25,43,44],{},"removed in January 2025",". Duty is now calculated on the ",[25,47,48],{},"full annual rent, from the first ringgit",". Any calculator or article still subtracting RM2,400 will understate your cost.",[10,51,52,55],{},[25,53,54],{},"2. The rates went up."," Under the Finance Act 2024, the bands are now:",[57,58,59,72],"table",{},[60,61,62],"thead",{},[63,64,65,69],"tr",{},[66,67,68],"th",{},"Tenancy period",[66,70,71],{},"Rate per RM250 (or part) of annual rent",[73,74,75,84,94,102],"tbody",{},[63,76,77,81],{},[78,79,80],"td",{},"1 year or less",[78,82,83],{},"RM1",[63,85,86,89],{},[78,87,88],{},"More than 1 year, up to 3 years",[78,90,91],{},[25,92,93],{},"RM3",[63,95,96,99],{},[78,97,98],{},"More than 3 years, up to 5 years",[78,100,101],{},"RM5",[63,103,104,107],{},[78,105,106],{},"More than 5 years",[78,108,109],{},"RM7",[10,111,112,113,116,117,28],{},"There's a ",[25,114,115],{},"RM10 minimum"," duty, and each additional stamped copy costs ",[25,118,119],{},"RM10",[17,121,123],{"id":122},"how-to-calculate-it","How to calculate it",[10,125,126,129,130,133,134,138,139,142],{},[25,127,128],{},"Step 1 — Annual rent:"," monthly rent × 12.\n",[25,131,132],{},"Step 2 — Divide by 250",", rounding ",[135,136,137],"em",{},"up"," (it's \"or part thereof\").\n",[25,140,141],{},"Step 3 — Multiply"," by the rate for your tenancy length.",[144,145,147],"h3",{"id":146},"worked-example","Worked example",[10,149,150,151,154],{},"A unit at ",[25,152,153],{},"RM1,500\u002Fmonth on a 2-year agreement",":",[156,157,158,165,171,177],"ul",{},[159,160,161,162],"li",{},"Annual rent: RM1,500 × 12 = ",[25,163,164],{},"RM18,000",[159,166,167,168],{},"Blocks: RM18,000 ÷ 250 = ",[25,169,170],{},"72",[159,172,173,174],{},"2-year tenancy → RM3 per block: 72 × RM3 = ",[25,175,176],{},"RM216",[159,178,179,180],{},"Plus RM10 for a second stamped copy = ",[25,181,182],{},"RM226 total",[10,184,185],{},"Under the old rules that same agreement cost RM126. Budget accordingly.",[144,187,189],{"id":188},"a-few-common-rents-2-year-tenancy","A few common rents, 2-year tenancy",[57,191,192,208],{},[60,193,194],{},[63,195,196,199,202,205],{},[66,197,198],{},"Monthly rent",[66,200,201],{},"Annual rent",[66,203,204],{},"Blocks",[66,206,207],{},"Duty",[73,209,210,224,238,249,263],{},[63,211,212,215,218,221],{},[78,213,214],{},"RM800",[78,216,217],{},"RM9,600",[78,219,220],{},"39 (38.4 rounded up)",[78,222,223],{},"RM117",[63,225,226,229,232,235],{},[78,227,228],{},"RM1,200",[78,230,231],{},"RM14,400",[78,233,234],{},"58 (57.6 rounded up)",[78,236,237],{},"RM174",[63,239,240,243,245,247],{},[78,241,242],{},"RM1,500",[78,244,164],{},[78,246,170],{},[78,248,176],{},[63,250,251,254,257,260],{},[78,252,253],{},"RM2,500",[78,255,256],{},"RM30,000",[78,258,259],{},"120",[78,261,262],{},"RM360",[63,264,265,268,271,274],{},[78,266,267],{},"RM4,000",[78,269,270],{},"RM48,000",[78,272,273],{},"192",[78,275,276],{},"RM576",[10,278,279,280,28],{},"Always round the block count ",[25,281,137],{},[17,283,285],{"id":284},"who-pays","Who pays?",[10,287,288,289,292],{},"No law assigns it. In practice, across most of Malaysia, ",[25,290,291],{},"the tenant pays the stamp duty"," and the landlord covers preparing the agreement. It's negotiable — what matters is that your agreement states clearly who pays, so nobody is arguing over RM216 at the worst possible time.",[17,294,296],{"id":295},"how-to-stamp-it","How to stamp it",[10,298,299,300,303,304,307,308,312],{},"From ",[25,301,302],{},"January 2026",", tenancy agreement stamping goes through ",[25,305,306],{},"e-Duti Setem on MyTax"," (",[309,310,311],"code",{},"mytax.hasil.gov.my",").",[10,314,315],{},"The flow:",[317,318,319,322,325,328],"ol",{},[159,320,321],{},"Both parties sign first — you stamp a signed document.",[159,323,324],{},"Log in to MyTax and submit the agreement under e-Duti Setem.",[159,326,327],{},"Pay the assessed duty.",[159,329,330],{},"Attach the stamp certificate to each copy.",[10,332,333,336],{},[25,334,335],{},"Stamp within 30 days of signing."," After that you're into penalties, which can exceed the duty itself.",[10,338,339,340,343],{},"Malaysia has also been moving stamp duty toward ",[25,341,342],{},"self-assessment",", which puts more responsibility on you to compute the right amount. Getting the calculation wrong is your problem, not the counter clerk's — so keep your workings.",[17,345,347],{"id":346},"what-happens-if-you-never-stamp-it","What happens if you never stamp it",[10,349,350],{},"Three consequences, in rising order of pain:",[317,352,353,359,365],{},[159,354,355,358],{},[25,356,357],{},"You can't use it in court."," In a deposit dispute or eviction, your strongest document is inadmissible until stamped.",[159,360,361,364],{},[25,362,363],{},"Penalties compound."," The longer you leave it, the worse it gets.",[159,366,367,370],{},[25,368,369],{},"It weakens your negotiating position."," A tenant who knows the agreement was never stamped knows you're reluctant to escalate.",[10,372,373],{},"For a RM1,500\u002Fmonth unit on two years, you're protecting a RM36,000 income stream for RM226. It's rarely a close call.",[17,375,377],{"id":376},"keep-the-paperwork-where-you-can-find-it","Keep the paperwork where you can find it",[10,379,380],{},"The stamped agreement matters most on the day a tenancy goes wrong — usually the day you can't find it.",[10,382,383,390],{},[384,385,389],"a",{"href":386,"rel":387},"https:\u002F\u002Ftenancydesk.my",[388],"nofollow","TenancyDesk"," keeps each lease, its documents and its key dates in one place, and reminds you before an agreement expires so you're never renewing late. It can also draft tenancy agreements and notices from your tenant data, in English or Bahasa Melayu, for you to review before sending.",[10,392,393],{},"Rent goes straight from your tenant to your bank account. We track the rent — we never hold it.",[10,395,396],{},[25,397,398],{},[384,399,402],{"href":400,"rel":401},"https:\u002F\u002Ftenancydesk.my\u002Fregister",[388],"Start free — no credit card needed →",[404,405],"hr",{},[10,407,408],{},[135,409,410],{},"General information for Malaysian landlords, not legal or tax advice. Rates reflect the Finance Act 2024 and the removal of the RM2,400 exemption in January 2025 — confirm current figures with LHDN before relying on them, and consult a lawyer for disputes.",{"title":412,"searchDepth":413,"depth":413,"links":414},"",2,[415,416,417,422,423,424,425],{"id":19,"depth":413,"text":20},{"id":34,"depth":413,"text":35},{"id":122,"depth":413,"text":123,"children":418},[419,421],{"id":146,"depth":420,"text":147},3,{"id":188,"depth":420,"text":189},{"id":284,"depth":413,"text":285},{"id":295,"depth":413,"text":296},{"id":346,"depth":413,"text":347},{"id":376,"depth":413,"text":377},"Legal Guides","August 2026",null,"md",{},true,"\u002Fblog\u002Ftenancy-stamp-duty-malaysia",{"title":5,"description":12},202608,"blog\u002Ftenancy-stamp-duty-malaysia","9Iys-pOgNNbmH1Y7RiNNIoxSyMtXfyKXX2g6h8VAQb4"]