Tenancy Agreement Stamp Duty Calculator Malaysia 2026
Work out the stamp duty on a tenancy agreement in Malaysia from the monthly rent, the tenure and the number of copies, with every step shown.
Preview page. The rates are checked against official sources; the page is awaiting final review before it is published.
Result
This is an estimate for planning. Confirm the final figure with the bank, JPJ or LHDN before you commit.
How it's calculated
Stamp duty on a lease is set by item 49 of the First Schedule to the Stamp Act 1949. The duty is charged on the rent for a whole year, in units of RM 250, at a rate per unit that depends on how long the tenancy runs. Each duplicate copy is stamped at a fixed RM 10 under item 34.
For agreements signed from 1 January 2025 the steps are:
- Annual rent = monthly rent × 12.
- Divide by RM 250 and round up; any part of RM 250 counts as a whole unit.
- Multiply by the rate for the term: RM 1 per unit for a term of up to one year, RM 3 for more than one year up to three years, RM 5 for more than three years up to five years, RM 7 for more than five years or an indefinite term.
- Add RM 10 for each duplicate copy.
Worked example (the default inputs). Rent of RM 1,500.00 a month for 12 months with two copies. Annual rent is RM 1,500 × 12 = RM 18,000.00. RM 18,000 ÷ RM 250 = 72 units. A one-year term pays RM 1 per unit, so the duty on the original is 72 × RM 1 = RM 72.00. The duplicate copy adds RM 10.00. Total: RM 82.00.
The same tenancy for two years pays 72 × RM 3 = RM 216.00 plus RM 10.00, which is RM 226.00.
Agreements signed before 1 January 2025 used the older wording: the first RM 2,400 of annual rent was free of duty, and the excess was charged at RM 1, RM 2 or RM 4 per RM 250 for terms of up to one year, one to three years, and more than three years. Switch the toggle above to see that calculation.
What changed on 1 January 2025
The Finance Act 2024 rewrote item 49(a). The RM 2,400 nil band disappeared, so even a small room rental now attracts duty, and the rates for longer terms went up: a two-year tenancy went from RM 2 to RM 3 per unit, and anything above five years or without a fixed end now pays RM 7 per unit instead of RM 4. The one-year rate stayed at RM 1 per unit, so the most common residential tenancy costs almost the same as before, a few ringgit more because the first RM 2,400 is no longer free.
Stamping the agreement
Stamping is done online through LHDN’s STAMPS system or at a stamp office, within 30 days of signing. You upload or present the signed agreement, pay the duty, and receive a stamp certificate to attach to each copy. Agents and lawyers usually charge a small service fee on top of the duty. Keep the certificate with the agreement: an unstamped agreement is not admissible in court until it has been stamped and the late penalty paid.
FAQ
Who pays the stamp duty on a tenancy agreement?
By custom and under the Stamp Act’s Third Schedule the tenant pays the duty on the agreement, and the landlord pays the RM 10 on the duplicate copy. Many landlords and agents simply ask the tenant to pay for both, which is a matter for negotiation. Whoever pays, the agreement should be stamped within 30 days of signing.
How is a tenancy shorter than a year, or a monthly tenancy, stamped?
The duty is always worked out on the rent for a whole year, so a six-month tenancy at RM 1,500 a month uses the same RM 18,000 annual figure as a twelve-month one and pays the same RM 72. A monthly or periodic tenancy with no fixed end is treated as an indefinite term, which is the top rate of RM 7 per RM 250.
Can I stamp a tenancy agreement late?
Yes, but LHDN charges a penalty on top of the duty: a fixed amount or a percentage of the duty, whichever is higher, that rises with the delay. The agreement must be stamped within 30 days of signing to avoid it. Stamping is done through LHDN’s STAMPS portal or at a stamp office, and an agent or lawyer can do it for you for a fee.
Is an unstamped tenancy agreement valid?
The contract between landlord and tenant is still a contract, but an unstamped agreement cannot be produced as evidence in court until it is stamped and the penalty paid. For a landlord that means a weaker position when chasing arrears or possession; for a tenant it means a weaker position on the deposit. Stamping is cheap insurance for both.
What about a renewal or an option to renew?
A renewal that is signed as a new agreement is stamped as a new agreement at the rate for its own term. An option to renew written into the original does not extend the term for duty purposes until it is exercised. If the renewal raises the rent, the duty is on the new annual rent.
Sources
- Finance Act 2024 (Act 862), section 27(e): item 49(a) substituted with effect from 1 January 2025
- LHDN, Garis Panduan Pengenaan Duti Setem bagi Surat Cara yang Tertakluk kepada Jadual Pertama Akta Setem 1949, para 2.2 (30 June 2026)
- Stamp Act 1949 (Act 378), First Schedule, items 34 and 49, updated text as at 1 January 2024 (wording in force before 2025)