Malaysia Tenancy Agreement Stamp Duty: How Much & How to Stamp
Stamping a tenancy agreement is what makes it admissible as evidence in a Malaysian court — an unstamped agreement is hard to enforce if a dispute over rent, deposit or eviction ever arises. The good news is that the duty is small and follows a fixed formula, not the ad valorem bands used for buying property. Here is exactly how it is worked out, what the first RM2,400 exemption means, the extra cost of a duplicate copy, and a full worked example.
The formula: duty is charged on annual rent above RM2,400
Tenancy stamp duty is not based on the property value. It is based on the annual rent, and the first RM2,400 of that annual rent is exempt. So the taxable amount is (monthly rent × 12) − RM2,400. Duty is then charged in RM250 blocks of that excess — every RM250, or any part of a RM250, counts as one full block.
The rate per RM250 block depends on how long the tenancy runs:
| Tenancy term | Duty per RM250 of annual rent above RM2,400 |
|---|---|
| Up to 1 year | RM1 |
| More than 1 year, up to 3 years | RM2 |
| More than 3 years, or no fixed term | RM4 |
Add the duplicate copy and any admin duty
A tenancy is usually executed in two copies — one for the landlord and one for the tenant. The original is stamped with the ad valorem duty above; each additional (counterpart) copy is stamped at a flat RM10. If your agreement also includes a separate deed or annexure that is stamped on its own, a further RM10 fixed duty may apply to that instrument.
There is no exemption scheme for tenancies the way there is for first-home purchases — the RM2,400 threshold is the only relief, and it applies to every tenancy regardless of who the tenant is.
Worked example: RM1,500/month on a 1-year tenancy
Annual rent is RM1,500 × 12 = RM18,000. Subtract the RM2,400 exemption to get RM15,600 of taxable rent. Divide by 250 = 62.4, which rounds up to 63 blocks (any part of a block counts as one).
For a tenancy of up to one year the rate is RM1 per block, so the duty on the original is 63 × RM1 = RM63. Add RM10 for the duplicate copy and the total is RM73. If the same rent ran on a two-year tenancy, the rate would be RM2 per block: 63 × RM2 = RM126, plus RM10 = RM136.
How and when to stamp it
Stamping is done through LHDN's STAMPS online portal (stamps.hasil.gov.my) — you register the instrument, the system computes the duty, and you pay online (this is the same e-stamping system used for other instruments). An agreement should be stamped within 30 days of signing; stamping late can attract a penalty, so do it promptly.
Who pays is a matter of agreement between the parties, but by custom in Malaysia the tenant bears the stamp duty on the tenancy agreement. Legal or agent fees for drafting the agreement are separate professional charges, not stamp duty.
Important caveats
This covers a standard residential tenancy and is a planning estimate only. The per-RM250 rates and the RM2,400 exemption are set by the Stamp Act 1949; commercial leases, agreements with premiums, or terms longer than three years can be treated differently, and penalties apply to late or under-stamped instruments. The calculator on this site handles property-purchase (MOT) stamp duty rather than tenancy duty — use the table above for a rental agreement, and confirm the exact figure on the LHDN STAMPS portal before you pay.
Open the Property Stamp Duty Calculator →
Last reviewed: 2026-07-18