Tenancy Agreement Stamp Duty Calculator Malaysia
Tenancy agreement stamp duty in Malaysia is RM1 per RM250 of annual rent for a tenancy of up to one year, RM3 for one to three years, RM5 for three to five and RM7 beyond, with a RM10 minimum (rates since 1 January 2025). Two years at RM1,500 a month is RM18,000 a year, 72 units, so RM216 in duty.
Enter the monthly rent, pick how long the tenancy runs, and get the exact duty payable to LHDN, including the RM10 minimum and RM10 duplicate copies.
Rates checked 18 October 2026 against the Finance Act 2024 (Act 862), Item 49 of the Stamp Act's First Schedule, and LHDN's late-stamping penalties.
RM18,000 a year — duty is charged on this, not on the whole term.
- Annual rent
- RM18,000
- Units of RM250 (rounded up)
- 72
- 72 × RM1
- RM72
- 1 extra copy × RM10
- RM10
- Total payable
- RM82
Disclaimer. This calculator implements Item 49 of the First Schedule to the Stamp Act 1949 at the rates in force since 1 January 2025. It covers duty only — legal, agency and admin fees are separate, and late-stamping penalties are assessed by LHDN on the facts. For a lease with a premium, or rent that steps up over the term, confirm the figure with LHDN or your lawyer.
Property agent? List your properties on Rummah for free and reach the tenants and landlords using calculators like this one.
Tenancy stamp duty rates 2026
Tenancies and leases are stamped under Item 49 of the First Schedule to the Stamp Act 1949, administered by LHDN. Duty is charged on the annual rent — for every RM250 or part of it — at a rate set by the length of the term.
| Not exceeding 1 year | RM1 per RM250 |
| Exceeding 1 year, up to 3 years | RM3 per RM250 |
| Exceeding 3 years, up to 5 years | RM5 per RM250 |
| Exceeding 5 years | RM7 per RM250 |
| Minimum duty on any agreement | RM10 |
| Each duplicate copy | RM10 |
What changed on 1 January 2025
The Finance Act 2024 rewrote Item 49, and most tenancy guides still circulating online predate it. Two changes matter:
- The RM2,400 exemption is gone
- A tenancy with an annual rent of RM2,400 or less used to be free to stamp. Duty now runs from the first ringgit, with a RM10 floor. Room rentals and short lets that used to cost nothing now cost RM10.
- Longer tenancies got dearer
- The old schedule had three bands at RM1, RM2 and RM4. There are now four, at RM1, RM3, RM5 and RM7. A two-year tenancy costs half as much again as it did; a four-year one costs a quarter more.
Worked examples
The duty is always charged on one year of rent. Compare rows two and three: the same rent over two years costs three times as much as over one, because the rate changes — not because the rent is counted twice.
| Rent | Term | Annual rent | Working | Duty |
|---|---|---|---|---|
| RM800 / month | 1 year | RM9,600 | 39 units × RM1 | RM39 |
| RM1,500 / month | 1 year | RM18,000 | 72 units × RM1 | RM72 |
| RM1,500 / month | 2 years | RM18,000 | 72 units × RM3 | RM216 |
| RM3,000 / month | 2 years | RM36,000 | 144 units × RM3 | RM432 |
| RM5,000 / month | 4 years | RM60,000 | 240 units × RM5 | RM1,200 |
Duty on the original agreement only. Add RM10 for each duplicate copy.
Stamp duty for a tenancy agreement at common rents
Duty on the original agreement at monthly rents from RM1,000 to RM5,000, from the same calculation as the calculator above. Two- and three-year tenancies pay the same rate, so those columns match.
| Monthly rent | 1 year | 2 years | 3 years |
|---|---|---|---|
| RM1,000 | RM48 | RM144 | RM144 |
| RM1,500 | RM72 | RM216 | RM216 |
| RM2,000 | RM96 | RM288 | RM288 |
| RM2,500 | RM120 | RM360 | RM360 |
| RM3,000 | RM144 | RM432 | RM432 |
| RM3,500 | RM168 | RM504 | RM504 |
| RM4,000 | RM192 | RM576 | RM576 |
| RM4,500 | RM216 | RM648 | RM648 |
| RM5,000 | RM240 | RM720 | RM720 |
Add RM10 for each duplicate copy. For a stepped rent, use the average monthly rent.
How to work out the duty
- 1Enter the monthly rent
Use the rent stated in the tenancy agreement. If the rent steps up over the term, use the average.
- 2Pick the tenancy length
One year or less, one to three years, three to five years, or more than five. This sets the rate per RM250.
- 3Set the number of extra copies
Each duplicate copy beyond the original is a flat RM10. Most tenancies stamp one extra.
- 4Stamp it within 30 days
Submit and pay through e-Duti Setem on the LHDN MyTax portal within 30 days of signing to avoid a penalty.
How to stamp a tenancy agreement on MyTax (e-Duti Setem)
Since 1 January 2026 tenancy agreements are stamped by self-assessment on LHDN's MyTax portal, through e-Duti Setem. Whoever pays the duty can submit it, or appoint a lawyer or agent to do it for them.
- 1Get a Tax Identification Number (TIN)
Whoever submits needs a TIN, including a lawyer or agent submitting for you. If you do not have one, apply through e-Daftar on MyTax.
- 2Log in to MyTax and open e-Duti Setem
Log in at mytax.hasil.gov.my with your identity number and password, then open e-Duti Setem. Since 1 January 2026 tenancy stamping is self-assessed there; the old STAMPS portal closed on 31 December 2025.
- 3Fill in the tenancy return within 30 days of signing
Choose the lease or tenancy (sewa / pajakan) stamp duty return, the Borang Nyata Duti Setem, and enter the agreement details. An agreement signed in Malaysia must be submitted within 30 days of signing.
- 4Upload the signed agreement and submit
Upload the signed tenancy agreement with any related documents, check the return and submit it. The duty is assessed when you submit.
- 5Pay within 30 days
Pay the duty within 30 days of submitting the return, through ByrHASiL or another channel LHDN lists. Paying late brings the section 47A penalty.
- 6Print the stamp certificate
Print the stamp certificate (Sijil Setem) and attach it to the agreement: it counts as duly stamped only once the duty is paid and the certificate is attached. Keep both for seven years.
Miss the deadline and section 47A adds a penalty of RM50 or 10% of the duty (whichever is higher) within three months after it, rising to RM100 or 20% after that. Steps from LHDN's guideline on self-assessed stamping, read 25 October 2026.
Frequently asked questions
How much is stamp duty for a tenancy agreement in Malaysia?+
It is charged per RM250 of the annual rent, at a rate set by how long the tenancy runs: RM1 per RM250 for a year or less, RM3 for one to three years, RM5 for three to five years, and RM7 beyond five years. On a RM1,500 a month tenancy for one year, the annual rent is RM18,000, which is 72 units of RM250, so the duty is RM72.
Is the duty multiplied by the number of years?+
No, and this is the most common mistake. The duty is charged on one year of rent no matter how long the tenancy runs. A three-year tenancy is not three times a one-year one — the term only decides which rate per RM250 applies. A RM1,500 a month tenancy costs RM72 over one year and RM216 over three, not RM216 versus RM648.
Is there still an RM2,400 exemption on low rents?+
No. The exemption that used to zero-rate tenancies with an annual rent of RM2,400 or less was removed on 1 January 2025 by the Finance Act 2024. Duty is now charged from the first ringgit of rent, subject to a RM10 minimum. A RM200 a month room that used to be free to stamp now costs RM10.
What are the 2026 rates, and when did they change?+
RM1, RM3, RM5 and RM7 per RM250 of annual rent for the four term bands. The RM3, RM5 and RM7 bands are the ones that changed: before 1 January 2025 the schedule ran RM1, RM2 and RM4 with only three bands. If you are working from an older guide or an out-of-date calculator, anything over a year is now materially more expensive.
Why does the calculator round up?+
Item 49 charges duty "for every RM250 or part thereof", so a part unit counts as a whole one. RM21,600 of annual rent is 86.4 units of RM250, which is charged as 87. Some published calculators leave the fraction in and quote figures like RM86.40 — that is not an amount LHDN will ever assess.
How many copies do I need to stamp?+
Usually two: the original, which carries the full duty, and one duplicate for the other party at a flat RM10. Add a copy for each additional party who needs a stamped original — a guarantor, for instance. The calculator adds RM10 per extra copy.
Who pays the stamp duty, the landlord or the tenant?+
The tenant. Under section 33 of the Stamp Act 1949 and item 8 of its Third Schedule, the lessee (the tenant) is liable for the duty on a lease or tenancy agreement, and the lessor (the landlord) for the duty on the counterpart, the duplicate copy, which costs RM10 (item 34 of the First Schedule; less only when the original's duty is under RM10).
Where do I stamp a tenancy agreement now?+
Through e-Duti Setem on the LHDN MyTax portal at mytax.hasil.gov.my. The older STAMPS portal was decommissioned on 31 December 2025, so any guide pointing you there is out of date. A lawyer or agent can also submit it on your behalf.
What happens if I stamp it late?+
Stamping is due within 30 days of signing. Past that, section 47A of the Stamp Act, as amended from 1 January 2025, sets a penalty of RM50 or 10% of the deficient duty (whichever is higher) if you stamp within three months after the deadline, and RM100 or 20% after that. An unstamped agreement also cannot be produced as evidence in court until the duty and penalty are paid, which is the part that actually hurts in a deposit dispute.
Does this cover legal and agent fees too?+
No — this calculates duty only, which is the tax paid to LHDN. Drafting the agreement is a separate professional charge that varies by firm and is negotiable, and agency admin fees are separate again. Our legal fee calculator covers the conveyancing side.
What if the rent goes up during the term?+
Item 49 works off the average annual rent over the term, so add up the rent across the whole tenancy, divide by the number of years, and enter that monthly equivalent. For a lease that also carries a premium or lump-sum payment, the premium is charged separately on the transfer scale — worth confirming with LHDN.
Sources
- LHDN — Stamp Duty (official)
- Stamp Act 1949 (Revised 1989) — First Schedule, Item 49 (leases)
- Finance Act 2024 (Act 862) — new rate bands, removal of the RM2,400 exemption, the RM10 minimum and the new late penalties, in force 1 January 2025
- LHDN — Penalty (Stamp Duty), section 47A
- LHDN: Stamp Duty Self-Assessment System (STSDS)
- LHDN: operational guideline for STSDS stamping (MyTax steps)
- Rates checked: 18 October 2026.