Malaysian Stamp Duty Table 2025 — MOT & Loan Rates
Complete stamp duty (duti setem) reference for property purchases in Malaysia, including exemptions and worked examples
Stamp duty is a tax levied by the federal government on instruments of transfer (Memorandum of Transfer / MOT) and loan agreements for property transactions in Malaysia. It is paid to the Inland Revenue Board (LHDN) and is a mandatory cost in every property purchase. The rates are prescribed under the Stamp Act 1949.
MOT Stamp Duty Rates (on Purchase Price)
The stamp duty on a Memorandum of Transfer is calculated on a progressive scale based on the property's purchase price or market value, whichever is higher:
| Purchase Price Band | Rate | Example (RM 650k property) |
|---|---|---|
| RM 1 – RM 100,000 | 1% | RM 500,000 property: first RM 100k → RM 1,000 |
| RM 100,001 – RM 500,000 | 2% | Next RM 400k → RM 8,000 |
| RM 500,001 – RM 1,000,000 | 3% | Next RM 500k → RM 15,000 |
| Above RM 1,000,000 | 4% | Excess above RM 1M → 4% on excess |
Loan Agreement Stamp Duty
A separate stamp duty of 0.5% is imposed on the total loan amount under a Memorandum of Charge (Perjanjian Pinjaman / Instrument of Charge). This applies to all home loans, including Islamic financing (Kafalah, Murabahah, etc.).
Loan Agreement Stamp Duty
Levied on total loan amount. e.g. RM 500,000 loan → RM 2,500 duty
Worked Example — RM 650,000 Property
| Purchase price | RM 650,000 |
| On first RM 100,000 @ 1% | RM 1,000 |
| On next RM 400,000 @ 2% | RM 8,000 |
| On remaining RM 150,000 @ 3% | RM 4,500 |
| Total MOT Stamp Duty | RM 13,500 |
| 90% Loan (RM 585,000) @ 0.5% | RM 2,925 |
| Total Stamp Duty Payable | RM 16,425 |
Use the LexHub SNP Calculator to compute the full cost of your property purchase — stamp duty, legal fees, and all other costs automatically.
Calculate Full SNP Costs →Stamp Duty Exemptions
First-Time Homebuyer Exemption (Budget 2021–2025)
Malaysian citizens purchasing their first residential property are fully exempt from MOT stamp duty on the first RM 500,000 of the property price. This exemption applies to Sale and Purchase Agreements executed from 1 January 2021 to 31 December 2025. The loan stamp duty exemption also applies on the first RM 500,000 of the loan.
Affordable Housing (Rumah Mampu Milik)
Properties priced at or below RM 300,000 under government-approved affordable housing schemes (e.g. PR1MA, PPA1M, RUMAWIP) are fully exempt from stamp duty for Malaysian citizens.
Transfer Between Spouses
Instruments of transfer between spouses (on natural love and affection) are fully exempt from stamp duty under the Stamp Duty (Exemption) (No. 2) Order 2002, subject to the property being a residential property and having been owned jointly by both spouses.
Transfer on Death (Pindah Milik Akibat Kematian)
Transfers of property through a Grant of Probate, Letters of Administration, or a Faraid Certificate are stamped at RM 10 flat (ad valorem) — not the full progressive rate. This is a significant saving for estate beneficiaries.
Frequently Asked Questions
When must stamp duty be paid in Malaysia?▼
Stamp duty must be paid within 30 days of the execution of the instrument in Malaysia, or within 30 days of receipt in Malaysia if executed outside the country. Late payment attracts a penalty of RM 25 or 5% of the deficient duty (whichever is higher), compounding monthly.
Is stamp duty calculated on purchase price or market value?▼
Stamp duty is levied on the higher of the purchase price or the market value as assessed by a registered valuer. LHDN may assess the market value independently and impose additional duty if they consider the transacted price to be below market.
Does stamp duty apply to sub-sale properties?▼
Yes. Stamp duty applies to all property transfers — new developments (primary market) and sub-sale (secondary market) alike. For sub-sales, the duty is based on the transacted price or LHDN's assessed market value, whichever is higher.
Is there stamp duty on a Deed of Assignment?▼
Yes. For properties under a master title that have not yet been individually titled (e.g. strata or individual title pending), a Deed of Assignment (DOA) is used instead of an MOT. Stamp duty on a DOA is computed at the same progressive rates as an MOT.
How do I claim the first-time homebuyer stamp duty exemption?▼
The exemption is claimed via Form PDS 15A at LHDN. You must submit it together with the stamping application for the SPA and loan agreement. Your conveyancing lawyer will typically handle this process on your behalf.
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