Stamp Duty Calculator for Tenancy Agreement Malaysia (2026)
Every tenancy agreement in Malaysia must be stamped to be legally enforceable. But how much does it actually cost?
Use our free calculator below to find out instantly — just enter your monthly rent and lease duration.
Stamp Duty Calculator
Tenancy Agreement — Malaysia (Stamp Act 1949)
Enter your monthly rent to calculate stamp duty.
Stamp Duty Rate Tiers (2025)
| Lease Duration | Rate per RM 250 |
|---|---|
| ≤ 1 year | RM 1.00 |
| > 1 to ≤ 3 years | RM 3.00 |
| > 3 to ≤ 5 years | RM 5.00 |
| > 5 years | RM 7.00 |
Step 1: Calculate the annual rent — multiply your monthly rent by 12.
Step 2: Divide by RM 250, rounding up to the nearest whole number. Each unit of RM 250 (or part thereof) counts as one chargeable unit.
Step 3: Multiply by the rate for your lease duration:
| Lease Duration | Rate per RM 250 |
|---|---|
| 1 year or less | RM 1.00 |
| More than 1 year, up to 3 years | RM 3.00 |
| More than 3 years, up to 5 years | RM 5.00 |
| More than 5 years | RM 7.00 |
Step 4: Apply the minimum duty — the minimum stamp duty payable is RM 10, even if the calculation results in a lower amount.
Example: RM 1,500/month, 1-year lease
- Annual rent: RM 1,500 × 12 = RM 18,000
- Chargeable units: 18,000 ÷ 250 = 72 units
- Rate: RM 1.00 per unit (≤ 1 year)
- Stamp duty: 72 × RM 1.00 = RM 72.00
Example: RM 2,000/month, 2-year lease
- Annual rent: RM 2,000 × 12 = RM 24,000
- Chargeable units: 24,000 ÷ 250 = 96 units
- Rate: RM 3.00 per unit (> 1 to ≤ 3 years)
- Stamp duty: 96 × RM 3.00 = RM 288.00
RM 2,400 Exemption Removed (Finance Act 2024)
Previously, the first RM 2,400 of annual rent was exempt from stamp duty. As of 1 January 2025, this exemption was removed under the Finance Act 2024 (Act 862, Section 27). The full annual rental amount is now subject to stamp duty without any deduction. Tenants and landlords paying lower rents will see a higher stamp duty compared to previous years.
Who Pays the Stamp Duty?
There is no fixed rule in Malaysian law on who must pay. In practice:
- Tenants usually pay the stamp duty as part of move-in costs.
- Landlords typically cover the cost of preparing the agreement.
- The arrangement is negotiable and should be stated clearly in the tenancy agreement itself.
When Must Stamp Duty Be Paid?
Stamp duty must be paid within 30 days of signing the tenancy agreement. This applies whether the agreement is stamped physically at an LHDN office or via e-stamping online.
Late Stamping Penalties
If you miss the 30-day window, LHDN imposes penalties:
| When Stamped | Penalty |
|---|---|
| Within 3 months of deadline | RM 50 or 10% of unpaid duty (whichever is higher) |
| After 3 months | RM 100 or 20% of unpaid duty (whichever is higher) |
Important: These penalty rates are effective from 1 January 2025. Late stamping can cost more than the stamp duty itself — always stamp within 30 days.
Why You Must Stamp Your Tenancy Agreement
An unstamped tenancy agreement cannot be used as evidence in court. This means:
- If your tenant stops paying rent, you cannot use the agreement to take legal action.
- If your landlord refuses to return your deposit, the agreement is inadmissible.
- Disputes over repairs, notice period, or early termination cannot be enforced.
Both landlords and tenants benefit from a properly stamped agreement — it is the foundation of legal protection in any rental arrangement.
How to Stamp Your Tenancy Agreement
1. e-Duti Setem (Online)
LHDN offers electronic stamping through the e-Duti Setem service at mytax.hasil.gov.my. You can submit the agreement digitally, pay stamp duty online (FPX, credit card), and receive an instant e-stamp certificate. This is the fastest method — no need to visit any government office.
2. Physical Stamping (LHDN Office)
You can bring the signed agreement to any LHDN branch and pay in person. A stamping certificate will be issued on the spot.
Additional Copy Fee
If you need extra stamped copies (for example, one for the landlord and one for the tenant), each additional copy costs a flat fee of RM 10. Most tenancy agreements require at least two copies.
Administration Fee (Separate from Stamp Duty)
Apart from stamp duty, landlords or property agents may charge an administration fee for preparing the tenancy agreement:
| Monthly Rent | Typical Admin Fee |
|---|---|
| Below RM 1,000 | RM 100 |
| RM 1,001 – RM 1,999 | RM 150 |
| RM 2,001 – RM 3,000 | RM 200 |
| RM 3,001 – RM 4,000 | RM 250 |
| Above RM 4,000 | RM 300 |
These are guidelines — actual fees may vary depending on the landlord or agency.
Common Mistakes to Avoid
- Stamping too late — Missing the 30-day deadline triggers penalties that can exceed the stamp duty itself.
- Using the wrong rate — A 2-year lease uses the RM 3.00 rate, not RM 1.00. Check the rate tier table above.
- Forgetting the exemption was removed — Since 1 January 2025, there is no RM 2,400 annual rent deduction. Calculate on the full annual rent.
- Not stamping at all — An unstamped agreement is not enforceable in court. Both parties lose legal protection.
- Using unofficial e-stamping sites — Always use the official LHDN MyTax portal (mytax.hasil.gov.my) to avoid fraud.
Need a Tenancy Agreement Template?
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Disclaimer: This calculator and article provide general estimates based on the Stamp Act 1949, First Schedule, Item 32(a) and are not a substitute for professional legal or tax advice. Rates and rules may change — always verify your stamp duty via LHDN's MyTax portal or consult a qualified professional.