Renting in Malaysia · rates checked October 2026
Tenancy agreement stamp duty calculator.
Stamp duty on a Malaysian tenancy agreement is RM1 for every RM250 of annual rent on a lease of up to a year, RM3 for one to three years, RM5 for three to five years and RM7 beyond that, with a RM10 minimum. Each duplicate copy costs RM10 more. On a one-year lease at RM2,500 a month, that's RM120 plus RM10 for your copy.
Duplicate copies
- Annual rent
- RM2,500 × 12 = RM30,000
- Units of RM250, rounded up
- 120
- Rate for this term
- RM1 per unit
- Duty on the agreement
- RM120
- 1 duplicate copy at RM10
- RM10
Total stamp duty
RM130
If it's stamped late
Up to three months after the 30-day deadline: a RM50 penalty. Later than that: RM100.
The rates
Stamp duty rates for 2026.
| Length of the tenancy | Per RM250 of annual rent |
|---|---|
| Up to 1 year | RM1 |
| 1 to 3 years | RM3 |
| 3 to 5 years | RM5 |
| Over 5 years | RM7 |
| Minimum on any agreement | RM10 |
| Each duplicate copy | RM10 |
What changed in 2025
Until the end of 2024 the first RM2,400 of annual rent was exempt, and the rates were RM1, RM2 and RM4 per RM250 above it. The Finance Act 2024 removed the exemption and raised the rates for longer leases from 1 January 2025, so older guides and calculators now give figures that are too low, especially for leases over a year.
Short leases pay on a full year
The duty is charged on the rent “calculated for a whole year”, so a six-month or one-month tenancy is stamped on twelve months' rent at the RM1 rate.
Worked examples
What common rents cost to stamp.
| Monthly rent | 1-year lease | 2-year lease | 3-year lease |
|---|---|---|---|
| RM1,500 | RM72 | RM216 | RM216 |
| RM2,000 | RM96 | RM288 | RM288 |
| RM2,500 | RM120 | RM360 | RM360 |
| RM3,500 | RM168 | RM504 | RM504 |
| RM5,000 | RM240 | RM720 | RM720 |
| RM8,000 | RM384 | RM1,152 | RM1,152 |
Duty on the original agreement. Add RM10 for each duplicate copy.
How to stamp it
Stamping online since 2026.
From 1 January 2026, tenancy agreements are stamped under LHDN's self-assessment system (STSDS) through e-Duti Setem, which replaced the old STAMPS portal. You work out the duty yourself and pay it when you submit.
- 1
Sign the agreement
Both of you sign. The 30-day stamping period starts on the date of signing.
- 2
Log in to MyTax
Go to ezHASiL Services, then Stamp Duty, then e-Stamp Duty, and choose whether you're stamping as an individual or an agent.
- 3
Fill in the declaration
Under Application Form, choose Stamping and complete the Stamp Duty Declaration Form (BNDS) with the rent, term and parties, then upload the signed agreement.
- 4
Pay the duty
The system works out the duty when you submit, and you can pay at once rather than wait for an assessment notice.
- 5
Keep the certificate
Download the stamp certificate and keep it with your copy of the agreement until the tenancy ends and your deposit is back.
Deadline
30 days from signing, or from the day the agreement first arrives in Malaysia if it was signed abroad, including by email.
Late penalties
Stamped within three months after the deadline: RM50 or 10% of the duty, whichever is higher. Later than that: RM100 or 20%. On a RM2,500 one-year lease, that's RM50 or RM100 on top of the duty.
Who pays
The law puts the original on the tenant and the duplicate on the landlord. Tenancy agreements in Malaysia commonly ask the tenant to pay both, so read the clause before you sign.
Questions
Stamp duty, answered.
- Do I have to stamp my tenancy agreement?
- Yes. A tenancy agreement signed in Malaysia must be stamped within 30 days of signing, or within 30 days of first arriving in Malaysia if it was signed abroad. An unstamped agreement can't be used as evidence in court until the duty and any penalty are paid, which matters if you ever need to recover your deposit.
- How much is the stamp duty on a RM2,000 a month tenancy?
- On a one-year lease, RM96: RM24,000 of annual rent is 96 units of RM250, at RM1 each. Add RM10 for each duplicate copy. On a two-year lease the rate is RM3 per unit, so RM288.
- Is a six-month tenancy cheaper to stamp?
- No. The duty is worked out on the rent for a whole year, whatever the length of the lease, so a six-month lease at RM3,000 a month pays the same RM144 as a one-year lease.
- Why does a two-year lease cost three times as much?
- Since 1 January 2025 the rate depends on the term: RM1 per RM250 of annual rent for up to a year, RM3 for one to three years, RM5 for three to five years and RM7 beyond that. A one-year lease that you renew pays the lower rate twice, which still costs less than a two-year lease paying the higher rate once.
- Who pays the stamp duty, the tenant or the landlord?
- Under the Stamp Act, the tenant is liable for the duty on the original agreement and the landlord for the duplicate. In practice tenants in Malaysia usually pay both, but it's a matter for the agreement, so check the clause before you sign.
- Can I stamp the agreement myself?
- Yes. Since 1 January 2026 tenancy agreements are stamped online through e-Duti Setem on MyTax, where you fill in the declaration, upload the signed agreement and pay straight away. The landlord, the tenant or an agent acting for either of you can do it.
- Is there a penalty waiver in 2026?
- Only for mistakes. For agreements stamped under the new self-assessment system during 2026, LHDN won't charge a penalty for an incorrect declaration form or inaccurate details that affect the duty. Late stamping is not covered, so the usual late penalty still applies.
Rates from the Stamp Act 1949, First Schedule item 49 and section 47A, as amended by the Finance Act 2024, checked October 2026. This is a guide, not legal advice. LHDN's system works out the final amount.
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