MOT Stamp Duty Calculator Malaysia

A MOT (Memorandum of Transfer) calculator works out the ad valorem stamp duty payable when property title is transferred from seller to buyer. For Malaysian citizens and permanent residents, MOT duty is tiered — 1% on the first RM100,000, 2% up to RM500,000, 3% up to RM1,000,000 and 4% above — and it is the main duty this calculator estimates, alongside the 0.5% loan agreement duty.

For Malaysian citizens and permanent residents, commercial and industrial transfers use the 1% / 2% / 3% / 4% tiers. Non-citizens other than PRs and foreign companies pay a flat 4% on non-residential transfers. Ordinary RM mortgage agreements attract 0.5%, subject to statutory rounding. The first-home exemption does not apply to commercial property.

No. The first-time buyer stamp duty exemption applies only to residential property bought by a Malaysian citizen as their first home. Commercial, industrial and non-residential purchases pay full MOT and loan agreement stamp duty.

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. Unstamped instruments generally cannot be admitted as evidence until properly stamped and any applicable penalty paid.

For Malaysian citizens and permanent residents, 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. Non-citizens other than PRs and foreign companies pay 8% on residential transfers and 4% on other property. MOT uses the higher of consideration and market value, charged per RM100 or part thereof. Ordinary RM mortgage duty is RM5 per RM1,000 or part thereof (0.5%), with a RM10 minimum for a dutiable instrument.

Yes. Under the current rules, eligible Malaysian citizens buying their first qualifying residential property up to RM500,000 receive full MOT and loan agreement duty exemption for SPAs signed from 1 January 2021 through 31 December 2027. Purchase price and assessed market value must not exceed RM500,000, and nothing is exempt above that. Budget 2027 proposes extending relief to homes up to RM750,000 for SPAs signed from 1 January 2027 to 31 December 2030. Service apartments, SOHO, SOFO and SOVO are excluded; previous joint ownership, inheritance and gifts also count as ownership. A statutory declaration is required.

Budget 2027, tabled on 9 October 2026, proposes a revised first-home exemption for loan agreements and instruments of transfer involving SPAs executed from 1 January 2027 to 31 December 2030. Homes priced up to RM500,000 keep a 100% exemption. For homes priced up to RM750,000, the first RM500,000 of the price is 100% exempt and the rest 50% exempt, so MOT duty on a RM600,000 home would fall from RM12,000 to RM1,500. Homes above RM750,000 get no exemption. It is a proposal: it takes effect only after the Finance Bill passes and the exemption order is gazetted. Whether it covers subsale homes is not yet confirmed, and how loan agreement relief works above RM500,000 has not been published, so this calculator charges that loan duty in full.

Instruments signed in Malaysia generally must be stamped within 30 days; those signed abroad within 30 days after first receipt in Malaysia. Ordinary late-stamping penalties are RM50 or 10% of unpaid duty, whichever is higher, within three months after the deadline; thereafter RM100 or 20%, whichever is higher.

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.

For an ordinary RM mortgage, duty is RM5 for every RM1,000 or part thereof of the loan principal (0.5%), subject to a RM10 minimum where duty is chargeable. On a RM500,000 loan, duty is RM2,500. Under the current rules, eligible first-home purchases up to RM500,000 can receive full exemption, with none above that property threshold. The Budget 2027 proposal keeps the full exemption up to RM500,000 and adds partial relief up to RM750,000, but how that applies to the loan agreement has not been published, so the calculator charges loan agreement duty in full above RM500,000.

For 2026 residential transfers, non-citizens excluding Malaysian permanent residents and foreign companies pay a flat 8% transfer duty. Other property attracts 4%. Malaysian permanent residents use the standard tiers but do not qualify for the citizen-only first-home exemption. State consent fees or levies are separate and excluded. Historical transfers and mixed-status joint purchases need an individual assessment.

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.