Tenancy stamp duty calculator
Estimate the stamp duty on a tenancy agreement, its copies and any late penalty.
Example figures are filled in. Replace them with your own.
Your result
Check the highlighted figures to see a result.
Total stamp duty
RM 586
To pay, with the late penalty
RM 586.00
| Rent and charges for a whole year RM 4,000 a month × 12 | RM 48,000 |
|---|---|
| Duty on the rent 192 units of RM 250 × RM 3 (over 1 year, up to 3 years) | RM 576 |
| Duty on the premium RM 0 at the property transfer rates | RM 0 |
| Duty on the agreement Rent RM 576 + premium RM 0 | RM 576 |
| Copies 1 × RM 10, paid by the landlord | RM 10 |
| Total stamp duty | RM 586 |
| Late-stamping penalty 0 days late, over 3 months after the deadline: the greater of RM 100 or 20% | RM 0.00 |
| Total to pay | RM 586.00 |
Who pays: the tenant pays RM 576 for the agreement, and the landlord pays RM 10 for the copies.
Many agreements make the tenant pay all stamping costs. Check your agreement.
- Submit your stamp duty return (BNDS) by 4 December 2026, 30 days after signing on 4 November 2026.
- Pay within 30 days of submitting: by 4 December 2026.
The signing date is close to 1 January 2025, when the rates changed. The rules follow the date the agreement was signed, so check that date.
The Finance Bill for Budget 2027 had not been published on 3 November 2026. These are the rules in force on that date, and they may change from 1 January 2027.
The penalty shown is the most LHDN can charge. It may reduce or waive it.
You are close to the 3-month line. LHDN's count may put you in the other tier.
Paid in 2026, this penalty would have been waived under PKPS, which ends on 31 December 2026.
Pay by 31 December 2026 to keep the PKPS waiver.
Penalties for stamping before 1 January 2025 followed older rules and are not worked out here.
The 2026 voluntary disclosure programme (PKPS) waives this penalty when the duty is paid by 31 December 2026. It does not cover fraud.
Returns submitted before 2026 were assessed by LHDN, so only the late submission is counted here, not the payment.
Old rules apply: the agreement was signed before 1 January 2025.
No rent and no premium: the agreement pays a fixed RM 10.
Rent is annualised (monthly × 12), as the law charges on a whole year's rent.
Changing rent is averaged: total × 12 ÷ months. HASiL has not published its exact method.
Rent-free months are averaged in. If LHDN does not accept this, the duty would be . If in doubt, use the higher figure or check with HASiL.
In Peninsular Malaysia, leases over 3 years are registered at the land office on Form 15A (National Land Code), which pays a fixed RM 10 once this agreement is stamped. Sabah and Sarawak have their own rules.
Mistakes in a return submitted in 2026 carry no s.72D penalty. Late-stamping penalties still apply.
An unstamped tenancy agreement cannot be used as evidence, for example to claim unpaid rent in court, until it is stamped and any penalty is paid (Stamp Act s.52).
Estimates only. Not financial, legal or tax advice.
How this is worked out
The steps follow the figures you entered.
Step by step
- Monthly amount: RM 4,000 (rent RM 4,000).
- Amount for a whole year: RM 4,000 × 12 = RM 48,000.
- RM 48,000 ÷ RM 250 = 192.000, rounded up to 192 units.
- Tenancy length: 1 December 2026 to 30 November 2028 (24 months). Rate: RM 3 per unit (over 1 year, up to 3 years).
- 192 × RM 3 = RM 576.
- Premium RM 0: charged like a property transfer (1% on the first RM 100,000, 2% up to RM 500,000, 3% up to RM 1,000,000, 4% above) = RM 0.
- The duty is below RM 10, so the RM 10 minimum applies.
- No rent and no premium: the agreement pays a fixed RM 10.
- Each stamped copy: RM 10. Copies: 1 × RM 10 = RM 10.
- The deadline to submit was 4 December 2026, and payment is due 30 days after submission. You are 0 days late in total, which is more than 3 months after the deadline. Penalty = the greater of RM 100 or 20% of RM 576 = RM 0.00. LHDN may reduce or waive it.
Assumptions
- Based on the Stamp Act 1949, First Schedule item 49, as amended from 1 January 2025: no RM 2,400 exemption, and a RM 10 minimum per document. Checked 3 November 2026.
- Deposits are not included. Furniture, fittings and service charges paid to the landlord under the agreement are included, as on HASiL's form.
- Option-to-renew periods are not counted. A renewal is a new agreement and is stamped when it is signed.
- Rent for a term under 12 months is annualised (monthly × 12), as the law charges on a whole year's rent.
- Changing rent is averaged: total × 12 ÷ months. Rent-free months are counted in the average, and the result shows the higher figure in case LHDN does not accept this.
- The term runs from the start date in the agreement, even if that is before the signing date, as in HASiL's own example.
- The 30 days to stamp run from the signing date you enter. If the parties signed on different days, use the earliest date.
- The late penalty is worked out on the duty on the agreement only. LHDN may also charge it on each copy.
- Penalties are shown to the sen and are the most LHDN can charge.
- No change for 2027 is included. The Finance Bill for Budget 2027 had not been published on 3 November 2026.
Exemptions and special conditions
- The same duty applies to Malaysians, permanent residents, foreigners and companies.
- Premium: a one-off, non-refundable payment for the lease is charged at the property transfer rates and added to the duty on the rent.
- No rent and no premium: a fixed RM 10.
- Signed before 1 January 2025: the old scale applies, with the first RM 2,400 a year not charged, then RM 1, RM 2 or RM 4 per RM 250, and no RM 10 minimum.
- Signed 2023 to 2025 and paid in 2026: the late penalty is waived under PKPS, except in fraud cases.
- Returns submitted in 2026: no s.72D penalty for mistakes in the return. Late-stamping penalties still apply.
- Government as tenant: the agreement may be exempt, but each copy still costs RM 10, paid by the landlord. Government as landlord: the tenant pays as normal. Exempt agreements must still be submitted on time.
- Agricultural leases for a fixed term of up to 3 years, with rent of RM 200 a year or less, are exempt.
- An agreement that only raises the rent of a stamped lease is charged on the extra rent only.
- A formal lease signed under a duly stamped agreement for lease, such as a stamped letter of offer, pays a fixed RM 10.
- Leases of property outside Malaysia are exempt.
- Novations of a tenancy are assessed case by case. Electronic agreements are charged the same as paper ones.
- Not included: lawyers' or agents' fees, refundable deposits, and the hire of furniture or equipment under a separate agreement.
| Tenancy length | Signed from 1 Jan 2025 | Signed before 1 Jan 2025 |
|---|---|---|
| 1 year or less | RM 1 | RM 1 |
| Over 1 year, up to 3 years | RM 3 | RM 2 |
| Over 3 years, up to 5 years | RM 5 | RM 4 |
| Over 5 years or no end date | RM 7 | RM 4 |
| First RM 2,400 a year | Charged | Not charged |
| Minimum per document | RM 10 | None |
| Each copy | RM 10 | As the agreement, up to RM 10 |
| Step | Rule |
|---|---|
| Submit the return (BNDS) | 30 days after signing |
| Pay the duty | 30 days after submitting |
| Late, up to 3 months after the deadline | The greater of RM 50 or 10% of the duty |
| Later than that | The greater of RM 100 or 20% of the duty |
Check with the official source
- HASiL: Stamp duty What stamp duty is and how it is assessed hasil.gov.my (opens in a new tab)
- HASiL: Self-assessment (STSDS) How to submit the return and pay, from 2026 hasil.gov.my (opens in a new tab)
- HASiL: Late-stamping penalty Deadlines and penalty rates hasil.gov.my (opens in a new tab)
- LHDN guideline on First Schedule duties (PDF) Part A: rates and rules for leases, 30 June 2026 hasil.gov.my (opens in a new tab)
- MyTax: e-Duti Setem Submit the return and pay the duty mytax.hasil.gov.my (opens in a new tab)
- HASiL user guide: tenancy stamping (PDF) Step by step, with HASiL's worked example stamps.hasil.gov.my (opens in a new tab)
Estimates only. Not financial, legal or tax advice. Stamp duty is assessed by the Inland Revenue Board of Malaysia (LHDN/HASiL) on the signed agreement, and the amount in e-Duti Setem on MyTax is the one you pay. The figures follow the Stamp Act 1949 as amended by the Finance Act 2024, and HASiL guidance as at 3 November 2026; a new Finance Act can change them. Penalties shown are the maximum, and LHDN may reduce them. Please check with HASiL before you pay, or ask your lawyer.
Rates and rules as at 3 November 2026.
