Tenancy Agreement Stamp Duty Calculator
Stamp duty on a Malaysian tenancy agreement is RM1, RM3, RM5 or RM7 for every RM250 of yearly rent for a term up to 1, 3, 5 or more than 5 years, with no RM2,400 exemption and a RM10 minimum. A 2-year tenancy at RM1,500 a month pays RM 216.00, plus RM10 for a copy. Enter your rent and term below.
Stamp duty
Total stamp duty
72 × RM3 + 1 copy · 24-month term
| Yearly rent | RM 18,000.00 |
|---|---|
| Units of RM250 (rounded up) | 72 |
| Rate per RM250 | RM3 |
| Agreement stamp duty | RM 216.00 |
| Copies (1 × RM10) | RM 10.00 |
| Total stamp duty | RM 226.00 |
| Under the old rule (before) | RM 126.00 |
| Gross rental yield | 5.14% |
| Net rental income a year | RM 14,100.00 |
| Net rental yield | 4.03% |
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Tenancy stamp duty by monthly rent and term
| Monthly rent | 1 year | 2 years | 4 years | 6 years |
|---|---|---|---|---|
| RM 500.00 | RM 24.00 | RM 72.00 | RM 120.00 | RM 168.00 |
| RM 1,000.00 | RM 48.00 | RM 144.00 | RM 240.00 | RM 336.00 |
| RM 1,500.00 | RM 72.00 | RM 216.00 | RM 360.00 | RM 504.00 |
| RM 2,000.00 | RM 96.00 | RM 288.00 | RM 480.00 | RM 672.00 |
| RM 3,000.00 | RM 144.00 | RM 432.00 | RM 720.00 | RM 1,008.00 |
| RM 5,000.00 | RM 240.00 | RM 720.00 | RM 1,200.00 | RM 1,680.00 |
Duty on the original agreement; add RM10 for each stamped copy.
How tenancy stamp duty is worked out
- Yearly rent = monthly rent × 12 (the average yearly rent if it changes).
- Units = yearly rent ÷ RM250, rounded up.
- Duty = units × the rate for the term, at least RM10.
- Copies: RM10 each.
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Stamp duty rates for tenancy agreements
| Tenancy term | Duty per RM250 of yearly rent |
|---|---|
| Up to 1 year | RM1 |
| Over 1 to 3 years | RM3 |
| Over 3 to 5 years | RM5 |
| Over 5 years or indefinite | RM7 |
- Old rule: the first RM2,400 of yearly rent was exempt and the rates were RM1, RM2 and RM4 per RM250. Most sources date the change to 1 January 2025; a few say 1 January 2026. Agreements signed in 2026 use the new rates either way.
- Self-assessment: from 1 January 2026 tenancy agreements are stamped through e-Duti Setem on MyTax, within 30 days of signing.
- Rental income tax: net rent is taxed at normal rates; the 50% exemption applied only to YA2018.
Sources
- Skrine: Amendments to the Stamp Act 1949
- KPMG Malaysia: Stamp duty self-assessment
- LHDN: Stamp duty guideline
- Speedhome: Tenancy stamp duty
- StashAway: Tenancy stamp duty
- Skrine: 50% rental exemption (YA2018)
Disclaimer: An estimate. The duty assessed on MyTax is final; agreements with premiums, rent-free periods or unusual terms may differ.
Frequently asked questions
How much is stamp duty on a tenancy agreement in Malaysia?
RM1 for every RM250 (or part) of the yearly rent for a term up to 1 year, RM3 for over 1 to 3 years, RM5 for over 3 to 5 years and RM7 above 5 years, with a minimum of RM10. RM1,500 a month for 2 years: RM18,000 ÷ 250 = 72 × RM3 = RM 216.00.
What is the stamp duty for RM2,000 rent a month?
For a 1-year tenancy, RM24,000 ÷ 250 = 96 units × RM1 = RM 96.00. For 2 years it is RM288, at RM3 per unit.
Is the first RM2,400 of rent still exempt?
No. The Finance Act 2024 removed the RM2,400 exemption and moved to RM1, RM3, RM5 and RM7 per RM250. RM1,500 a month for 2 years paid RM 126.00 under the old rule and pays RM 216.00 now.
How much is stamp duty for a copy of the agreement?
RM10 for each duplicate or copy stamped, so the landlord's and the tenant's copies together usually add RM10 to the duty on the original.
Who pays and when must it be stamped?
The tenant usually pays, unless the agreement says otherwise. Stamp within 30 days of signing through e-Duti Setem on LHDN's MyTax, which runs on self-assessment from 1 January 2026; late stamping carries a penalty.
What is a good rental yield in Malaysia?
Gross yield = yearly rent ÷ property price. RM1,500 a month on a RM350,000 home is 5.14%; after one month's vacancy and RM2,400 of yearly costs the net yield is 4.03%.
Is rental income taxed in Malaysia?
Yes, net rental income is taxed at your normal resident rates. The 50% exemption for residential rents up to RM2,000 a month applied to YA2018 only and has not been renewed.
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