Stamp duty calculator
Estimate the stamp duty on a property transfer, with the loan agreement shown separately.
Example figures are filled in. Replace them with your own.
Your result
Check the highlighted figures to see a result.
Stamp duty on the transfer
RM 24,000
2.40% of RM 1,000,000
Loan agreement
RM 4,500
Total stamp duty
RM 28,520
| Duty base The price | RM 1,000,000 |
|---|---|
| First RM100,000 at 1% | RM 1,000 |
| RM100,001 to RM500,000 at 2% | RM 8,000 |
| RM500,001 to RM1,000,000 at 3% | RM 15,000 |
| Above RM1,000,000 at 4% | RM 0 |
| Foreign flat rate | |
| Malaysian share | |
| Foreign share | |
| Exemption | |
| Stamp duty on the transfer | RM 24,000 |
| Stamp duty on the loan agreement RM 900,000 at 0.5% | RM 4,500 |
| Fixed RM10 duties SPA RM10 · loan charge RM10 × 1 | RM 20 |
| Total stamp duty | RM 28,520 |
| Saved by the exemption | |
| If the Budget 2027 proposal becomes law as announced |
- The loan agreement is not exempt, because the lender is not on the exemption list. Please ask your lawyer.
- Budget 2027 proposes a wider first-home exemption for SPAs signed from 1 January 2027 to 31 December 2030. It is not law yet.
- LHDN has confirmed the 8% rate does not apply to agreements signed before 1 January 2026, but not which rate applies instead. We show 4%, the rate in force when the agreement was signed. Your lawyer may advise a lower figure.
- Our reading: a gift to a foreigner pays the foreign rate (8% on homes from 1 January 2026, 4% from 1 January 2024). LHDN has not confirmed this, and the duty may be lower. Please ask your lawyer.
- Property not used solely as a home is charged at 4% for foreign buyers.
- Duty is charged on the higher of the price and the market value.
- The loan is higher than the price. Please check the figure.
- Minimum duty of RM10 applied (Stamp Act section 36CB, since 1 January 2025).
- Gifts must be adjudicated by LHDN, which usually asks JPPH for a valuation. The duty follows that value.
- From 1 January 2027, transfers that do not need a JPPH valuation are self-assessed on MyTax. This estimate is not a self-assessment.
We work with a few banks that provide housing loans.
Estimates only. Not financial, legal or tax advice.
How this is worked out
The steps follow the figures you entered.
Step by step
- Duty base: the price, RM 1,000,000. Duty is charged per RM100 or part of RM100.
- Scale (item 32(a)): first RM100,000 at 1% = RM 1,000; RM100,001 to RM500,000 at 2% = RM 8,000; RM500,001 to RM1,000,000 at 3% = RM 15,000; above RM1,000,000 at 4% = RM 0. Together RM 24,000.
- The duty came to less than RM10, so the RM10 minimum applies (Stamp Act section 36CB, since 1 January 2025).
- Loan agreement: RM 900,000 × 0.5% = RM 4,500.
- Fixed duties: SPA RM10, loan charge RM10 × 1 = RM 20.
- Total: transfer RM 24,000 + loan agreement RM 4,500 + fixed duties RM 20 = RM 28,520.
Assumptions
- The rules in force on 3 November 2026.
- A ringgit loan or Islamic financing from a Malaysian lender, with duty on the amount financed.
- The price is used as the market value unless you enter a higher one.
- Duty on the transfer is charged per RM100 or part, and on the loan per RM1,000 or part. Sen are kept after a partial exemption.
- Joint purchase with a foreigner: the scale duty on the whole value for the Malaysian share, plus the foreign rate for the foreign share. This is the higher of two readings.
- Copies of an exempt document are charged RM10 each, the higher of two readings. The RM10 minimum is not applied to a document that an order fully exempts.
- Budget 2027 proposals are shown only as a separate line until they are gazetted.
- Not covered: PR1MA, PPR, low-cost and abandoned-housing exemptions, company relief, refinancing and foreign-currency loans.
Exemptions and special conditions
- First home: every buyer is a Malaysian citizen; no buyer has ever owned a home, including one inherited or received as a gift, alone or jointly; no buyer has had this exemption before; it is one house, condominium unit, apartment or flat bought solely as a home; the SPA is dated 1 January 2021 to 31 December 2027; the price and the market value are both RM500,000 or less; and a statutory declaration is filed. The transfer and loan duty are then RM0.
- SOHO, SOFO, SOVO and service apartments: LHDN's declaration form leaves them out, and the exemption order lists only houses, condominium units, apartments and flats. The Bar Council disputes this. Until LHDN changes its form, we do not apply the exemption.
- Loan exemption: only for a loan from a licensed bank or Islamic bank, a development financial institution, a licensed insurer or takaful operator, a co-operative, an employer housing-loan scheme, Borneo Housing Mortgage Finance or Mutiara Mortgage and Credit. LPPSA (government) financing is not on this list.
- Budget 2027 proposal, not yet law: for SPAs signed 1 January 2027 to 31 December 2030, a full exemption up to RM500,000, half on the part of the price from RM500,001 to RM750,000, and nothing above RM750,000.
- Foreign buyers: foreigners who are not Malaysian PRs, and companies incorporated outside Malaysia, pay a flat 8% on homes (SPAs from 1 January 2026) or 4% on other property, including mixed-use property. PRs and Malaysian-incorporated companies pay the normal scale. A joint purchase is charged share by share.
- Foreign buyer with an SPA signed before 1 January 2026 and a transfer form signed later: LHDN says the 8% rate does not apply. We show 4%, the rate in force when the SPA was signed.
- Gifts between husband and wife are fully exempt. Between parent and child, or grandparent and grandchild (step and adopted children included), duty on the first RM1,000,000 is exempt and half the duty above it is payable, if the person receiving it is a Malaysian citizen and the transfer is signed on or after 1 April 2023. Siblings and other relatives pay the full scale.
- Gifts must be adjudicated by LHDN, which usually asks JPPH for a valuation. The duty follows that value.
- If duty was already paid on a deed of assignment, the later transfer form pays only RM10.
- Foreign purchases need state authority approval; minimum price thresholds and land restrictions apply.
| Part of the value | Rate | Maximum duty on that part |
|---|---|---|
| First RM100,000 | 1% | RM1,000 |
| RM100,001 to RM500,000 | 2% | RM8,000 |
| RM500,001 to RM1,000,000 | 3% | RM15,000 |
| Above RM1,000,000 | 4% | No limit |
| Item | Rate |
|---|---|
| Foreign buyer, home (SPA from 1 January 2026) | Flat 8% |
| Foreign buyer, other property | Flat 4% |
| Loan agreement | 0.5% (RM5 per RM1,000 or part) |
| SPA, loan charge and each copy | RM10 |
| Minimum duty on any document | RM10 |
Stamping and payment
- The buyer, or the person receiving a gift, pays the transfer duty. The borrower pays the loan agreement duty. Your lawyer normally submits them.
- Documents must be stamped within 30 days of signing. Late stamping costs a penalty of RM50 or 10% of the duty, whichever is higher, and more after three months.
- From 1 January 2027, transfers that do not need a JPPH valuation move to self-assessment on MyTax (STSDS phase 2). This estimate is not a self-assessment.
- Lawyers' fees are not included. They follow the Solicitors' Remuneration Order 2023; the Malaysian Bar has the details.
Check with the official source
LHDN (HASiL) assesses the final duty and may use a JPPH market value that differs from your price. Please confirm with your lawyer and these sources before you sign or pay.
- HASiL: Stamp duty How stamp duty works and what it applies to hasil.gov.my (opens in a new tab)
- LHDN stamp duty guideline Current rates for transfers, foreign buyers and loans (PDF in Malay, 30 June 2026) hasil.gov.my (opens in a new tab)
- MOF: Budget 2027 tax measures Appendix 16: the first-home exemption for SPAs up to 31 December 2027, and the proposal for 2027 to 2030 (PDF) belanjawan.mof.gov.my (opens in a new tab)
- Gazette: P.U.(A) 178/2023 Love and affection relief on gifts between parents and children, or grandparents and grandchildren (PDF) lom.agc.gov.my (opens in a new tab)
- HASiL: Self-assessment (STSDS) Which documents are self-assessed, and from when hasil.gov.my (opens in a new tab)
- HASiL: e-Duti Setem How documents are stamped and the duty paid online hasil.gov.my (opens in a new tab)
- MyTax Log in to e-Duti Setem to stamp and pay mytax.hasil.gov.my (opens in a new tab)
- JPPH The market value of a property jpph.gov.my (opens in a new tab)
- Malaysian Bar Lawyers' fees and conveyancing malaysianbar.org.my (opens in a new tab)
Estimates only. Not financial, legal or tax advice. Exemptions apply only when every condition of the official order is met, and Budget proposals only once they are gazetted.
Rates and rules as at 3 November 2026.
