Tools · Tax

Malaysian stamp duty calculator

Estimate the stamp duty on your MOT and Loan Agreement, with first-time buyer exemption. 2026 rates per the Stamp Act 1949.

Purchase
Financing
90% loan-to-value
Exemption
Total stamp duty
RM14,700
MOT duty
RM12,000
Loan agreement
RM2,700
MOT breakdown
  • First RM100,000 × 1%RM1,000
  • RM100,001 – RM500,000 × 2%RM8,000
  • RM500,001 – RM1,000,000 × 3%RM3,000
  • MOT grossRM12,000
  • MOT payableRM12,000
Loan agreement
Loan principal × 0.5%
RM2,700
Loan agreement payable
RM2,700
Pair with
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Estimate solicitor fees on SPA, MOT, and Loan Agreement.
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Disclaimer. This calculator implements the Stamp Act 1949 schedule rates and the published first-time buyer exemption baseline. Exemption terms are renewed by Budget announcements and may change year-to-year. State-level foreigner consent levies are not modelled. For binding figures consult LHDN or your conveyancing lawyer.

Stamp duty rates 2026

Real property transfers in Malaysia are stamped under LHDN per the Stamp Act 1949. Two instruments matter:

Instrument
Memorandum of Transfer (MOT)
First RM100,0001%
RM100,001 – RM500,0002%
RM500,001 – RM1,000,0003%
Above RM1,000,0004%
Instrument
Loan Agreement
0.5%
of the loan principal — flat

How stamp duty is calculated

  1. 01
    Enter the purchase price

    Use the price stated in the Sale & Purchase Agreement (SPA), not the valuation.

  2. 02
    Enter the loan amount

    If you are taking a mortgage, enter the principal. Cash buyers leave it at 0.

  3. 03
    Tick first-time-buyer if eligible

    Malaysian citizen, first residential property, in your own name, ≤ RM1m purchase price.

  4. 04
    Read the result

    MOT duty + Loan Agreement duty, with any exemption applied. The total is what you (or your lawyer) pay LHDN.

First-time buyer exemption

Renewed by recent Budget announcements, the first-time buyer exemption is the single biggest cost saving for a Malaysian buying their first home.

Purchase price ≤ RM500,000
100% exemption on MOT and Loan Agreement stamp duty.
Purchase price RM500,001 – RM1,000,000
Exemption applies to the first RM500,000 portion (both MOT and Loan Agreement).
Purchase price > RM1,000,000
No first-time buyer exemption. Full stamp duty applies.

Conditions: Malaysian citizen; first residential property in your own name; property must be a residence (not commercial). Terms are reviewed by the Ministry of Finance each Budget. Always verify with your conveyancing lawyer.

Frequently asked questions

What is stamp duty in Malaysia?+

Stamp duty is a tax on legal documents — paid to LHDN under the Stamp Act 1949. For property buyers, the two main instruments are the Memorandum of Transfer (MOT, which transfers title) and the Loan Agreement. Without paying stamp duty, the documents are not legally enforceable.

What are the 2026 stamp duty rates?+

MOT is tiered: 1% on the first RM100,000, 2% on RM100,001–RM500,000, 3% on RM500,001–RM1,000,000, and 4% on anything above RM1,000,000. Loan Agreement is a flat 0.5% of the loan amount. Both are paid on top of the purchase price.

Is there a first-time buyer exemption?+

Yes. Malaysian citizens buying their first residential property qualify for stamp duty exemption: 100% on MOT and Loan Agreement if the purchase price is RM500,000 or below; partial exemption (on the first RM500,000 portion) if the price is between RM500,001 and RM1,000,000. The property must be in your own name and your first acquisition. Exemption terms are renewed by Budget announcements — verify current eligibility with LHDN or your lawyer.

When do I have to pay stamp duty?+

You have 30 days from the date of execution of the instrument (the SPA/MOT or Loan Agreement) to stamp it at LHDN. Late stamping attracts a penalty: RM25 or 5% of duty (whichever higher) within the first 3 months, escalating after. Your lawyer typically handles this as part of the conveyancing.

Do I pay stamp duty on the SPA or only on the MOT?+

The SPA is stamped nominally (RM10 per copy as an "instrument of agreement"), and the ad valorem duty is paid on the MOT. The MOT transfers the title from seller to buyer and is the document the duty in the calculator above applies to.

How is loan agreement stamp duty calculated?+

It is 0.5% of the loan principal — regardless of tenure or interest rate. On a RM500,000 loan, the duty is RM2,500. First-time buyers may get this exempted (in full or part) under the same scheme as MOT.

Do foreigners pay extra stamp duty?+

The standard tiered rates apply uniformly. However, some states (notably Penang, Johor, Selangor) impose an additional foreigner consent fee or levy at the State Authority level — this is separate from LHDN stamp duty and not included in this calculator. Consult a Malaysian lawyer for the full foreigner-purchase cost.

Can I claim stamp duty as a tax deduction?+

For your own home: no, it is a capital cost. For investment property: stamp duty paid on purchase IS an allowable expense when computing Real Property Gains Tax (RPGT) on a future sale. Save the receipt.

Sources

  • LHDN — Stamp Duty (official)
  • Stamp Act 1949 (Revised 1989) — First Schedule
  • Budget 2024 / Finance Act 2023 — current bracket structure & first-home exemption