Tenancy Agreement Stamp Duty Calculator

For Malaysia, 2026 rates. Enter the monthly rent and lease length.

Stamp duty payableRM96.00
Annual rent
RM24,000.00
Lease term band
1 year or less
Rate
RM1 per RM250 of annual rent, 96 bands
Good to know for 2026. Stamping moved to self-assessment through e-Duti Setem on MyTax from 1 January 2026, and LHDN has waived late-stamping penalties for instruments submitted under the new system during its first year (1 Jan to 31 Dec 2026). Outside that concession, the standard penalty is RM50 or 10% of the duty (whichever is higher) within 3 months of the 30-day deadline, rising to RM100 or 20% after. This calculator estimates the duty only -- confirm the current figure and any concession on LHDN's own site before paying.

Is there still an RM2,400 exemption for low-rent tenancy agreements?

No. The Finance Act 2024 (Act 862) removed the RM2,400 annual-rent nil-band exemption effective 1 January 2025. Stamp duty is now charged on the full annual rent from the first ringgit, subject to a RM10 minimum per instrument.

How is tenancy agreement stamp duty calculated?

Annual rent is rounded up to the next RM250 band, then multiplied by a rate that depends on the lease term: RM1 per RM250 for a term of 1 year or less, RM3 for over 1 up to 3 years, RM5 for over 3 up to 5 years, and RM7 for over 5 years. The minimum duty on any instrument is RM10.

What happens if I stamp the agreement late?

The standard penalty is RM50 or 10% of the duty, whichever is higher, if paid within 3 months of the 30-day deadline, rising to RM100 or 20% after that. LHDN has waived this penalty for instruments processed under the new e-Duti Setem self-assessment system during its first year, 1 January to 31 December 2026 -- confirm the current position on MyTax before paying.

Where do I stamp a tenancy agreement in 2026?

Since 1 January 2026, stamping is self-assessed through e-Duti Setem on the MyTax portal (mytax.hasil.gov.my), replacing the previous STAMPS system.

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