E-Stamping Malaysia 2026: How to Stamp a Tenancy Agreement Online

Stamping a tenancy agreement in Malaysia? Here is what you need to know:

Most property buyers never interact directly with the stamp duty system — their lawyer handles everything and sends a bill. But if you are a landlord stamping your own tenancy agreement, or you want to understand exactly what your lawyer is charging you for, you need to know how e-stamping works in Malaysia.

As of 1 January 2026, LHDN replaced the old STAMPS portal with e-Duti Setem, a new self-assessment system accessible through the MyTax portal. This is the biggest change to stamp duty administration in decades. This guide covers what changed, how the new system works, and exactly how to stamp your documents online.

What Is E-Stamping?

E-stamping is LHDN's electronic system for assessing, paying, and certifying stamp duty on legal instruments. Instead of physical revenue stamps, the system generates a digital Stamp Certificate that must be attached to the original document as proof of stamping.

The system is governed by the Stamp Act 1949 (Act 378), administered by Lembaga Hasil Dalam Negeri (LHDN).

The 2026 Transition: STAMPS to e-Duti Setem

The old STAMPS portal (stamps.hasil.gov.my) closed at 6:00 PM on 31 December 2025. e-Duti Setem went live at 8:00 AM on 1 January 2026 via the MyTax portal.

The critical difference: under the old system, LHDN officers assessed and calculated your stamp duty. Under the new Stamp Duty Self-Assessment System (SDSAS), you or your agent calculate the duty yourself. LHDN can audit your calculation within 5 years (no time limit for fraud).

The rollout is phased:

Which Documents Need Stamping?

For property transactions, four documents require stamp duty under the First Schedule of the Stamp Act 1949:

The SPA attracts only a nominal RM10 stamp. The MOT and loan agreement carry the bulk of the cost. For a detailed breakdown of MOT and loan stamp duty rates with worked examples, see our comprehensive stamp duty guide.

Stamp Duty Rates for Tenancy Agreements (2026)

This is the most common self-service e-stamping use case. The rates changed in 2026 — the previous exemption on the first RM2,400 of annual rent has been removed. The full annual rental is now subject to stamp duty.

Minimum duty on any instrument is RM10.

Worked Example: RM2,000/month Rent, 1-Year Tenancy

1. Annual rent: RM2,000 x 12 = RM24,000
2. Divide by RM250: RM24,000 / RM250 = 96 units
3. Stamp duty: 96 x RM1 = RM96
4. Plus RM10 for tenant's copy = RM106 total

Under the old rules (pre-2026), the first RM2,400 was exempt, so the calculation would have been on RM21,600 instead. The 2026 change adds roughly RM10 to most tenancy stampings.

For a detailed tenancy stamp duty breakdown with more examples, see our tenancy agreement stamp duty guide. If you are a landlord drafting a tenancy agreement, our complete tenancy agreement guide covers must-have clauses, deposit rules, and landlord protections.

LHDN Stamp Duty Rates 2026: Complete Reference

All stamp duty rates are set by the First Schedule of the Stamp Act 1949, administered by LHDN. Here is the full rate table for property-related instruments.

MOT / Property Transfer (Item 32(a))

First-time buyer exemption: Malaysian citizens buying their first residential property priced up to RM500,000 receive 100% MOT stamp duty exemption (extended to 31 December 2027 under Budget 2026).

Loan / Financing Agreement (Item 22(1))

First-time buyer exemption: Loan stamp duty is also exempted for first-time buyers on properties up to RM500,000 (same eligibility as MOT exemption).

SPA (Sale & Purchase Agreement)

Quick Calculator

Use our Stamp Duty Calculator to get the exact amount for any property price, or the Home Loan Calculator to see stamp duty as part of your total upfront costs.

How to E-Stamp Documents: Step-by-Step Guide

Step 1: Register for a TIN (Tax Identification Number)

You need a TIN before accessing e-Duti Setem. If you do not have one, register via LHDN's e-Daftar portal. Verification takes 1-3 business days. Companies use their SSM registration number.

Step 2: Access e-Duti Setem via MyTax

1. Go to mytax.hasil.gov.my
2. Log in with your TIN and digital ID
3. Navigate to the e-Duti Setem module
4. Old STAMPS credentials no longer work — you must use MyTax login

Step 3: Prepare Your Document

• The instrument must be fully signed by all parties before submission
• Convert to PDF format (mandatory — DOCX, JPG, etc. are rejected)
• Ensure all party details (IC/passport numbers, addresses) are correct

Step 4: Complete the Stamp Duty Return Form (BNDS)

1. Select the appropriate return type (e.g., PDS 15 for tenancy/security instruments)
2. Self-assess: you calculate the stamp duty amount yourself
3. Fill in instrument details — parties, consideration/value, tenancy terms
4. Double-check the calculation — LHDN does not pre-verify your amount, but can audit within 5 years

Step 5: Pay

• Pay via ByrHasil, FPX, or internet banking
• Payment deadline: 30 days from execution of the instrument (Section 47, Stamp Act 1949)
• Keep your transaction reference — if payment is deducted but not reflected, contact LHDN

Step 6: Download Stamp Certificate

• Upon successful payment, an electronic Stamp Certificate is generated
• Download immediately and attach to the original instrument
• An instrument without the attached certificate is not considered duly stamped

Processing time is typically 5-10 minutes. Peak periods (year-end, month-end) may extend to 24 hours.

Use our stamp duty calculator to verify your calculation before submitting.

Troubleshooting Common E-Stamping Problems

Payment Deducted But Status Not Updated

This is the most common complaint. Your bank deducted the amount but LHDN shows "Payment Pending."

1. Wait 1-2 business days. FPX transactions occasionally take up to 48 hours to reconcile with LHDN's system.
2. Check your email. LHDN sends a payment confirmation to the email registered with your MyTax account.
3. Log in to MyTax > e-Duti Setem > Check Status. Use the reference number from your submission, not the FPX transaction number.
4. If still pending after 48 hours: Call LHDN Careline at 03-8911 1000 or visit your nearest LHDN branch with the FPX receipt and submission reference number.

Do not resubmit and pay again — this creates a duplicate assessment. LHDN will refund overpayments but the process takes 2-3 months.

"Document Type Not Supported" Error

This appears when uploading documents in the wrong format. LHDN accepts PDF files only, maximum 5MB. Scan your documents as PDF (not JPG/PNG), and compress if above 5MB using any free PDF compressor.

Old STAMPS Login No Longer Working

The standalone STAMPS portal (stamps.hasil.gov.my) was decommissioned. All e-stamping is now through the MyTax portal at mytax.hasil.gov.my. Log in with your TIN and digital certificate. Your old STAMPS history is accessible through MyTax.

Assessment Amount Looks Wrong

LHDN's system auto-calculates stamp duty based on the values you entered. Common mistakes:

• Tenancy agreements: Entering monthly rent instead of annual rent. LHDN calculates duty on annual rent.
• MOT: Entering the loan amount instead of the property purchase price.
• Loan agreements: Entering the property price instead of the loan/financing amount.

If you submitted incorrect values, you must apply for reassessment (not a new submission). Use the "Rayuan" (appeal) function in MyTax.

Who Stamps What?

The 2026 self-assessment system shifted responsibility from LHDN to taxpayers and their agents.

You Can Self-Service

• Tenancy agreements — landlords or tenants can stamp via e-Duti Setem directly
• Employment contracts — straightforward nominal duty
• Simple instruments — powers of attorney, declarations

Your Lawyer Handles

• MOT — requires property valuation and tiered rate calculation
• SPA — bundled with the conveyancing process
• Loan/financing agreement — stamped as part of loan documentation

Your lawyer's conveyancing fees include the stamping service. They prepare the documents, calculate the duty, submit via MyTax, and ensure compliance. See our legal fees breakdown for details, or use the Legal Fee Calculator for instant results.

Important: Under SDSAS, the taxpayer bears ultimate responsibility for correct duty calculation — even if a lawyer or agent prepared the submission. Errors or underpayment discovered during audit attract penalties.

Late Stamping Penalties (Section 47A)

The stamping deadline is 30 days from execution of the instrument (Section 47, Stamp Act 1949). Penalties were increased effective 1 January 2025:

What Happens If You Don't Stamp?

Under Section 52 of the Stamp Act 1949, an unstamped or insufficiently stamped instrument is not admissible as evidence in court and will not be acted upon by any public officer. This means:

• Your tenancy agreement cannot be enforced in court if unstamped
• Your property transfer cannot be registered at the land office
• Your loan agreement may be challenged

The instrument is not rendered invalid — it remains enforceable once duty and penalty are paid — but until then, it is effectively unenforceable.

2026 Special Provisions

Two transitional measures ease the transition:

1. Voluntary Disclosure Program (SVDP): Instruments executed between 1 January 2023 and 31 December 2025 qualify for a full waiver of late stamping penalties if stamp duty is paid between 1 January and 30 June 2026.
2. Grace period: LHDN announced no penalties for errors in BNDS submissions during 2026 — a concession for the first year of self-assessment.

Common Errors and How to Avoid Them

Document Errors

1. Wrong format — only PDF is accepted. Convert before uploading.
2. Unsigned documents — the instrument must be fully executed before submission.
3. Missing party details — incorrect IC numbers, wrong property descriptions, or incomplete addresses will cause rejection or audit flags.

Calculation Errors

4. Wrong duty amount — under SDSAS, LHDN does not pre-check your calculation. Use our stamp duty calculator to verify.
5. Ignoring market value — for MOT, stamp duty is calculated on the higher of purchase price or JPPH market valuation. Many buyers are caught off guard when JPPH values the property higher than the SPA price.
6. Forgetting the 2026 tenancy change — the RM2,400 annual rent exemption is gone. Calculate on the full annual rent.

System Errors

7. Old STAMPS credentials — will not work on MyTax. Register new credentials.
8. Payment timeout — FPX sessions can time out during peak hours. Keep your transaction reference and contact LHDN if payment is deducted but not reflected.
9. Lost stamp certificate — download immediately after payment. Contact the nearest LHDN Stamp Office for replacement if lost.

Post-Submission

10. Certificate not attached — the Stamp Certificate must be physically attached to the original instrument. Without it, the document is not considered duly stamped.

For LHDN customer feedback or complex cases: maklumbalaspelanggan.hasil.gov.my

New Compliance Requirements Under SDSAS (2026)

The self-assessment system introduced new obligations and offences:

LHDN can raise assessments within 5 years of payment. There is no time limit for fraud cases. Fraud convictions carry fines of RM1,000 to RM20,000.

The Buying Process: Where Stamping Fits

E-stamping is one step in a longer property purchase process. Here is where it fits in the timeline:

1. Sign SPA → lawyer stamps SPA (RM10 nominal)
2. Bank approves loan → lawyer stamps loan agreement (0.5%)
3. Transfer registered → lawyer stamps MOT (1%-4%)
4. Each document must be stamped within 30 days of execution

For a complete walkthrough of the buying process, see our property purchase checklist. If you are a foreigner buying in Malaysia, check our foreigner guide for additional requirements including state consent and minimum price thresholds.

Sources & Further Reading

• LHDN e-Duti Setem — official e-Duti Setem information
• MyTax Portal — access e-Duti Setem for stamp duty self-assessment
• Stamp Act 1949 (Act 378) — governing legislation and First Schedule rate tables
• RDS Law Partners: Key Stamp Duty Changes 2026 — SDSAS overview and phased rollout
• ANC Group: STSDS Malaysia Guide — self-assessment compliance requirements
• Baker McKenzie: Late Payment Penalty Waiver — SVDP 2026 details