Tenancy Agreement Stamp Duty Calculator

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.

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.

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.

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 If you are working from an older guide or an out-of-date calculator, anything over a year is now materially more expensive.

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.

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.

By long-standing convention in Malaysia the tenant pays the stamp duty on the tenancy agreement, and the landlord bears the cost of preparing it. Nothing in the Stamp Act fixes this, so the agreement itself can allocate it differently — check what your tenancy says before assuming.

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 The older STAMPS portal was decommissioned on 31 December 2025, so any guide pointing you there is out of date.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.

Stamping is due within 30 days of signing. Past that, section 47A of the Stamp Act sets a penalty of RM25 or 5% of the deficient duty (whichever is higher) within three months, RM50 or 10% up to six months, and RM100 or 20% beyond 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.

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.

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.