Are first-time buyers exempt from stamp duty in Malaysia?

Yes. Under Budget 2026, Malaysian citizen first-time buyers purchasing residential property valued at RM500,000 or below are fully exempt from MOT stamp duty. This exemption has been extended to 31 December 2027. Loan agreement stamp duty is also exempted for eligible first-time buyers under properties ≤RM500,000.

Is stamp duty in Malaysia different by state?

Stamp duty in Malaysia is a federal tax governed by the Stamp Act 1949 and administered by LHDN. The rates are the same across all states. However, Sabah and Sarawak have their own land ordinances which may affect some aspects of property transfers. Additionally, some states like Penang and Johor have different minimum purchase prices for foreign buyers.

How much is stamp duty for foreigners in Malaysia?

From 1 January 2026, foreigners (non-citizens and foreign-owned companies) purchasing residential property in Malaysia pay a flat stamp duty rate of 8% (up from 4% previously). For non-residential properties, the rate remains at 4%. Malaysian Permanent Residents (PRs) are treated the same as citizens for stamp duty purposes.

What are the legal fees for buying a property in Malaysia?

Legal fees for property transactions in Malaysia are regulated by the Solicitors' Remuneration Order 2023 (SRO 2023, effective July 2023). The scale fees are: 1.25% on the first RM500,000; 1% on RM500,001–RM7,500,000; 0.8% above that, subject to a minimum fee of RM500. These fees apply to both the Sale & Purchase Agreement (SPA) and the loan agreement.

What happens if stamp duty is paid late in Malaysia?

Late stamping attracts penalties in Malaysia. Stamping must be done within 30 days of signing. Penalties are: up to 3 months late — 5% of deficient duty; 3–6 months — 10%; more than 6 months — 20%. Documents should be stamped promptly via the LHDN MyTax portal to avoid penalties.

StampDutyMalaysia

Updated for Budget 2026 & Finance Act 2025

Malaysia Stamp Duty Calculator 2026

The most comprehensive, up-to-date stamp duty calculator in Malaysia — covering property MOT, loan agreements, tenancy, and legal fees under SRO 2023.

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16 States covered

2026 Rates current

🧮 Stamp Duty & Legal Fee Calculator

Property Price / Market Value *

Loan Amount (leave 0 if cash)

Buyer Type

State / Federal Territory

I am a first-time homebuyer (never owned property; SPA signed by 31 Dec 2027)

Stamp Duties

MOT / Instrument of Transfer —

Loan Agreement Duty (0.5%) —

SPA (fixed) RM 10.00

Total Stamp Duties —

Legal Fees (SRO 2023)

SPA Legal Fees —

Loan Agreement Legal Fees —

Total Legal Fees —

💰 Grand Total (Stamp Duty + Legal Fees) —

Band	Taxable Amount	Rate	Duty

⚠️ Estimates only. Actual stamp duty is based on adjudicated market value (whichever is higher than purchase price) as assessed by LHDN. Consult a licensed solicitor for formal advice. Sources: Stamp Act 1949, Finance Act 2025, SRO 2023.

Monthly Rental *

Tenancy Duration

Tenancy Agreement Stamp Duty

Annual Rent —

Landlord's Copy —

Tenant's Copy (fixed) RM 10.00

Total Stamp Duty —

Based on 1st Schedule, Stamp Act 1949. Tenancy agreements must be stamped within 30 days of signing.

Why Use Our Calculator?

Most calculators online are outdated or missing key features. We built the most complete stamp duty tool in Malaysia.

2026 Budget Compliant

Updated for Finance Act 2025: 8% foreigner flat rate (residential), Budget 2026 first-time buyer extension to 31 Dec 2027, and SRO 2023 legal fees.

State-Aware Guidance

Unique state-specific notes for all 13 states and 3 federal territories. Specific warnings for Sabah and Sarawak where separate land laws apply.

4 Calculator Modes

Property/MOT, Tenancy Agreement, Share Transfer — all in one place. No need to visit multiple tools or websites.

Full Cost Breakdown

See every cost: MOT duty tier by tier, loan duty, SPA stamp (RM10), SPA legal fees, and loan legal fees — all in one clear summary.

All Buyer Types

Malaysian citizens, PRs, foreigners (8% residential / 4% non-residential), and first-time buyers — each with the correct exemptions applied automatically.

Instant & Free

No registration, no login, no hidden fees. Get your stamp duty estimate in under 10 seconds. Works on all devices.

Malaysia Stamp Duty Rates 2026

Official rates based on the Stamp Act 1949, as updated by the Finance Acts 2024 and 2025.

MOT / Instrument of Transfer (Property Purchase)

Property Value (RM)	Rate	Duty on This Band	Notes
First RM 100,000	1%	Max RM 1,000	Malaysian Citizen / PR
RM 100,001 – RM 500,000	2%	Max RM 8,000	Malaysian Citizen / PR
RM 500,001 – RM 1,000,000	3%	Max RM 15,000	Malaysian Citizen / PR
Above RM 1,000,000	4%	On excess amount	Malaysian Citizen / PR
Any value (residential)	8%	Flat on full price	Foreigner — effective 1 Jan 2026
Any value (non-residential)	4%	Flat on full price	Foreigner — non-residential
≤ RM 500,000 (first-time buyer)	0%	FULL EXEMPTION	Malaysian citizen, SPA by 31 Dec 2027

Loan Agreement Stamp Duty

Loan Type	Rate	Notes
Standard housing loan (RM currency)	0.5% of loan amount	All buyer types
First-time buyer loan ≤ RM500,000	EXEMPTED	Malaysian citizen, SPA by 31 Dec 2027
Foreign currency loans	0.5% (no cap)	Same rate, different max

Legal Fees — Solicitors' Remuneration Order 2023

Value Band	Rate (SRO 2023)	Notes
First RM 500,000	1.25%	Min. fee RM 500
RM 500,001 – RM 7,500,000	1.0%	–
Above RM 7,500,000	0.8%	–

⚠️ Important Notes:

Stamp duty is assessed on the higher of purchase price or LHDN-adjudicated market value.
Stamping must be done within 30 days of execution. Late stamping incurs penalties up to 20%.
Sabah and Sarawak operate under separate land ordinances — consult a locally-registered solicitor.
Legal fees above are for Peninsular Malaysia. Different fee scales may apply in Sabah/Sarawak.
Transfer between husband and wife: full exemption (P.U.(A) 420/2007).
Transfer between parents and children: fixed duty of RM10 (as per Budget 2024).

Frequently Asked Questions

Everything you need to know about stamp duty in Malaysia, answered clearly.

Stamp duty on the Memorandum of Transfer (MOT) uses a progressive tiered system for Malaysian citizens and PRs: 1% on the first RM100,000; 2% on RM100,001–RM500,000; 3% on RM500,001–RM1,000,000; and 4% on amounts above RM1,000,000. Foreigners pay a flat 8% on residential property (effective 1 January 2026 under the Finance Act 2025). All buyers pay a flat 0.5% on loan amount for the loan agreement. Use our calculator above for an instant estimate.

Yes! Malaysian citizen first-time homebuyers purchasing properties at or below RM500,000 are fully exempt from MOT stamp duty. This exemption was extended by Budget 2026 to cover SPA agreements signed up to 31 December 2027. The loan agreement stamp duty (0.5%) is also exempted for eligible first-time buyers on properties ≤RM500,000. Tick the "first-time homebuyer" box in our calculator to see your savings.

Stamp duty in Malaysia is a federal tax governed by the Stamp Act 1949 and administered by LHDN — the rates are the same in all states for Peninsular Malaysia. However, Sabah and Sarawak have their own Land Ordinance (Cap. 68) and Land Code (Cap. 81) respectively, which can affect property transfers differently. Additionally, states like Penang set higher minimum purchase prices for foreigners. Our calculator includes state-specific guidance notes.

From 1 January 2026, foreigners (non-citizens and foreign-owned companies) purchasing residential property in Malaysia pay a flat stamp duty rate of 8% on the full value — up from 4% previously. For non-residential property, the rate remains at 4%. Malaysian Permanent Residents (PRs) are treated the same as citizens and use the tiered 1%–4% scale, not the foreigner rate.

Legal fees are regulated by the Solicitors' Remuneration Order 2023 (effective 15 July 2023). The scale is: 1.25% on the first RM500,000; 1.0% on RM500,001–RM7,500,000; and 0.8% above that. A minimum fee of RM500 applies. Separate fees are charged for the SPA and the loan agreement. Our calculator computes both automatically.

Documents signed in Malaysia must be stamped within 30 days of execution (or 30 days of entering Malaysia if signed abroad). Late penalties are: 5% of deficient duty if up to 3 months late; 10% if 3–6 months late; and 20% if more than 6 months late. Always submit promptly through your solicitor or via the LHDN MyTax portal.

Malaysia offers significant exemptions for family transfers: Husband to wife (or vice versa): Full stamp duty exemption under P.U.(A) 420/2007 (no value cap). Parent to child / child to parent: Fixed stamp duty of RM10 as announced in Budget 2024. Note: transfers to siblings, in-laws, or grandchildren do not qualify for these special rates. The transferee must be a Malaysian citizen.

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Malaysia Stamp Duty Calculator 2026

🧮 Stamp Duty & Legal Fee Calculator

Why Use Our Calculator?

2026 Budget Compliant

State-Aware Guidance

4 Calculator Modes

Full Cost Breakdown

All Buyer Types

Instant & Free

Malaysia Stamp Duty Rates 2026

MOT / Instrument of Transfer (Property Purchase)

Loan Agreement Stamp Duty

Legal Fees — Solicitors' Remuneration Order 2023

Frequently Asked Questions

Latest Articles

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