For online stamping of a tenancy agreement, use e-Duti Setem through MyTax. Submit the BNDS with the signed agreement, check the duty, pay, and save the Stamp Certificate. The submission date and payment date have separate deadlines. Go to the six tenancy steps, or calculate the estimated duty.
Here is the whole system on one screen:
| Detail | Value |
|---|---|
| Portal | e-Duti Setem via MyTax (replaced STAMPS on 1 Jan 2026) |
| Tenancy | RM1 per RM250 of annual rent, leases up to 1 year (calculator) |
| SPA | RM10 fixed, Item 4 |
| Transfer (MOT) | 1-4% tiered for citizens, Item 32(a); 8% flat for non-citizens on residential, Item 32(ab) |
| Financing | 0.5%, Item 27(a)(iii), including Shariah facilities |
| Submission deadline | 30 days from signature, or first receipt in Malaysia for an instrument signed abroad |
| Payment deadline | STSDS: 30 days from BNDS submission; formal assessment: 30 days from the notice |
| Late penalty | RM50 or 10% of duty (whichever is greater) within 3 months; RM100 or 20% beyond |
| Minimum duty | RM10 per instrument (s.36CB, from 1 Jan 2025) |
| Processing time | Depends on the submission, payment, and system checks |
| Who can do it | Landlords can self-stamp tenancy agreements; lawyers handle MOT/SPA |
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.
Choose your stamping task
- Tenancy agreement: calculate the duty, prepare the Word + PDF template, then follow the six filing steps.
- Property purchase or financing: use the MOT and financing duty calculator and confirm the filing with your solicitor.
- Already submitted: go to payment and portal troubleshooting.
Have these ready before you start
Keep the signed agreement, parties’ identification and tax details, property address, rent, tenancy dates and calculation to hand. Check the execution date and, for an agreement signed abroad, the date first received in Malaysia. After payment, save the stamp certificate with the agreement. Use HASiL’s e-Duti Setem FAQ for the official access and filing instructions.
Online stamping for a tenancy agreement
Follow these six steps for a tenancy agreement through MyTax. The HASiL e-Duti Setem FAQ, questions 10–28, supplies the portal instructions.
- Confirm the TIN and identification details for each party.
- Open MyTax and select Perkhidmatan ezHasil > Duti Setem > e-Duti Setem.
- Select your role and open Borang Permohonan > Penyeteman for the applicable instrument type.
- Complete the BNDS and upload the signed agreement with the required support documents.
- Check the calculated duty and draft BNDS, submit the return, then pay through an available portal payment method.
- Save the Stamp Certificate PDF, print it, and attach it to the signed agreement.
The portal calculates duty from the BNDS information. You remain responsible for the information and calculation. Use the tenancy agreement stamp duty calculator for an estimate before submission. A premium, unusual consideration, or special lease terms can require separate assessment.
Keep the submission and payment dates separate
| Action | General deadline in the HASiL FAQ |
|---|---|
| Submit an instrument signed in Malaysia | Within 30 days of signature |
| Submit an instrument signed outside Malaysia | Within 30 days after first receipt in Malaysia |
| Pay under STSDS | Within 30 days of the BNDS submission date |
| Pay after formal assessment | Within 30 days of the assessment notice date |
These are separate dates in FAQ questions 18–21. Check the dates in your return or notice. Do not treat a payment deadline as extra time to submit the instrument.
Prepare the agreement before the portal submission
The Word and PDF tenancy template includes an inventory schedule and a stamp duty checklist. The files are in English. For a renewed term, use the renewal checklist. For a room tenancy, use the room clauses and house rules.
Deadlines, Duty and the Governing Section, by Document
The 30-day clock is not the same clock for every document. For an instrument signed in Malaysia it runs from execution; for one signed abroad it runs from the day the document first arrives in Malaysia. The penalty tiers in section 47A then apply identically whichever document you are late on.
| Document | First Schedule item | Duty | The 30 days run from | Section |
|---|---|---|---|---|
| Sale & Purchase Agreement | Item 4 | RM10 fixed per copy | Execution | s.47 |
| Memorandum of Transfer (citizen) | Item 32(a) | 1% to 4% tiered on value | Execution | s.47 |
| Memorandum of Transfer (non-citizen, residential) | Item 32(ab) | 8% flat | Execution | s.47 |
| Loan / financing agreement | Item 27(a)(iii) | 0.5% of facility, Shariah facilities included | Execution | s.47 |
| Tenancy / lease | Item 49(a) | RM1 to RM7 per RM250 of annual rent, by term | Execution | s.47 |
| Any of the above, signed outside Malaysia | as above | as above | First receipt in Malaysia | ss.41, 42 |
Two figures apply across the whole table: a minimum duty of RM10 per instrument (s.36CB, from 1 January 2025), and the late penalty of RM50 or 10% of the deficient duty within 3 months of the due date, rising to RM100 or 20% beyond 3 months (s.47A).
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.
You will see it written several ways and they all mean the same system: e-stamping, estamping, e-stamp, e-stamp duty, online stamping, and in Malay duti setem or matikan setem. The current portal is e-Duti Setem, reached through MyTax at mytax.hasil.gov.my.
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.
Under the Stamp Duty Self-Assessment System (STSDS), you or your agent supply the BNDS data and remain responsible for its accuracy. The portal calculates the duty from those data. The audit rules appear below.
The rollout is phased:
| Phase | Date | What Is Covered |
|---|---|---|
| Phase 1 | 1 January 2026 | Tenancy/lease agreements, security documents, general instruments |
| Phase 2 | 1 January 2027 | Property transfers (MOT) without JPPH valuation requirement |
| Phase 3 | 1 January 2028 | All remaining chargeable instruments |
Two New Duties Under Self-Assessment
Self-assessment did not only move who does the arithmetic. It added obligations that did not exist before, inserted into the Stamp Act with effect from 1 January 2026:
- Section 35A — furnish a return. The person liable must furnish a return in the prescribed form together with the executed instrument, by electronic means. Section 36 was rewritten so that a return furnished this way is deemed to be an assessment by the Collector.
- Section 35B — keep records for seven years. The instrument and all relevant documents must be kept for seven years from the date the duty is paid, so the Collector can verify that the proper amount was paid.
Failing to keep records, or failing to furnish a return, carries its own penalties under the new sections 72B to 72D.
Alongside this, section 36CA gives the Collector power to raise an assessment or additional assessment within five years after the duty was or should have been paid, and at any time where there is fraud, wilful default or negligence.
The 2026 Penalty Waiver: Worth Knowing If You Have an Unstamped Document
LHDN is running a voluntary disclosure programme for stamp duty during 2026. Under sections 47A and 76B, instruments executed between 1 January 2023 and 31 December 2025 that were never stamped can be stamped and the duty paid between 1 January and 31 December 2026 with a full penalty waiver. Instruments regularised under the programme will not be audited. Fraud cases are excluded.
The HASiL guideline dated 29 June 2026, paragraphs 4.1–4.8, confirms the extension through 31 December 2026. Check the instrument dates and programme conditions before a claim.
Which Documents Need Stamping?
For property transactions, four documents require stamp duty under the First Schedule of the Stamp Act 1949:
| Document | Duty Type | Reference |
|---|---|---|
| Sale & Purchase Agreement (SPA) | RM10 fixed duty per copy | First Schedule |
| Memorandum of Transfer (MOT) | 1%-4% tiered (ad valorem) | Item 32(a), First Schedule |
| Loan/Financing Agreement | 0.5% of loan amount | Item 27(a)(iii), First Schedule |
| Tenancy/Lease Agreement | RM1-RM7 per RM250 by duration | Item 49(a), First Schedule |
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 from 1 January 2025 under the Finance Act 2024: the previous exemption on the first RM2,400 of annual rent has been removed. The full annual rental is now subject to stamp duty.
| Tenancy Duration | Rate per RM250 (or part thereof) |
|---|---|
| Up to 1 year | RM1 |
| More than 1 year, up to 3 years | RM3 |
| More than 3 years, up to 5 years | RM5 |
| More than 5 years | RM7 |
Minimum duty on any instrument is RM10.
Worked Example: RM2,000/month Rent, 1-Year Tenancy
- Annual rent: RM2,000 x 12 = RM24,000
- Divide by RM250: RM24,000 / RM250 = 96 units
- Stamp duty: 96 x RM1 = RM96
- Plus RM10 for tenant's copy = RM106 total
Under the old rules (pre-2025), the first RM2,400 was exempt, so the calculation would have been on RM21,600 instead. For a 1-year lease at the RM1 rate the change adds roughly RM10; longer leases pay more because the per-RM250 rates for multi-year tenancies also rose.
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))
| Property Value Tier | Rate (Malaysian Citizen) | Rate (Foreigner / Non-Citizen) |
|---|---|---|
| First RM100,000 | 1% | 1% |
| RM100,001 – RM500,000 | 2% | 2% |
| RM500,001 – RM1,000,000 | 3% | 3% |
| Above RM1,000,000 | 4% | 4% |
| Residential transfer to a non-citizen (not PR) | — | Flat 8% on full value, Item 32(ab), from 1 Jan 2026 |
First-time buyer exemption: Malaysian citizens buying their first residential property with a market value not exceeding RM500,000 receive 100% MOT stamp duty exemption (extended to 31 December 2027 under Budget 2026).
Loan / Financing Agreement (Item 27(a)(iii))
| Instrument | Rate |
|---|---|
| Charge or mortgage, or an agreement for one, including under the Syariah | 0.5% (RM5 per RM1,000 or part thereof) |
Item 27 makes no distinction between financing types: its heading expressly reads "CHARGE OR MORTGAGE, AGREEMENT FOR A CHARGE OR MORTGAGE (including that under the Syariah)". An Islamic facility is stamped at the same rate, on the same instrument, with no separate treatment either way.
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)
| Instrument | Rate |
|---|---|
| SPA | RM10 nominal duty per copy |
Quick Calculator
Use our Stamp Duty Calculator to get the exact amount for any property price, or the Legal Fee Calculator to see the lawyer fees that apply on top of stamp duty.
Troubleshooting Common E-Stamping Problems
Payment deducted but status not updated
Check the payment status against your bank receipt and submission reference. Keep both records. Contact HASiL through its feedback form or the nearest Stamp Office if the status remains unclear. Confirm the first payment before a second payment.
Document format or upload error
Check the current file requirements in the portal and the applicable user manual. Upload the signed instrument and required support documents. The FAQ does not establish a universal file-size limit for every submission.
Access through MyTax or the e-Duti Setem portal
The HASiL FAQ describes access through MyTax and through the e-Duti Setem portal. Use the MyTax route above for the six-step process. Use HASiL's current portal guidance if your old bookmark fails.
Lost Stamp Certificate
Save the certificate PDF when it becomes available. The FAQ states that the portal permits one print operation; the saved PDF permits another print copy. For a failed print operation or lost certificate, request help from HASiL or a Stamp Office. See FAQ questions 26–28.
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.
For incorrect details, use the applicable correction process in the portal. For an assessment dispute, check the appeal process. The HASiL FAQ separates corrections, appeals, and refunds in questions 29–31.
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:
| Delay Period | Penalty |
|---|---|
| Within 3 months after due date | RM50 or 10% of deficient duty, whichever is greater |
| Beyond 3 months after due date | RM100 or 20% of deficient duty, whichever is greater |
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:
- 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 31 December 2026.
- 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
- Document format — check the file requirements in the current portal before submission.
- Unsigned documents — the instrument must be fully executed before submission.
- Missing party details — incorrect IC numbers, wrong property descriptions, or incomplete addresses will cause rejection or audit flags.
Calculation Errors
- Wrong duty amount — under SDSAS, LHDN does not pre-check your calculation. Use our stamp duty calculator to verify.
- 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.
- Forgetting the 2025 tenancy change (Finance Act 2024): the RM2,400 annual rent exemption is gone. Calculate on the full annual rent.
System Errors
- Portal access — use the MyTax route or the access method in the current HASiL FAQ.
- Payment timeout — FPX sessions can time out during peak hours. Keep your transaction reference and contact LHDN if payment is deducted but not reflected.
- Lost stamp certificate — download immediately after payment. Contact the nearest LHDN Stamp Office for replacement if lost.
Post-Submission
- 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:
| Requirement | Penalty for Non-Compliance |
|---|---|
| Maintain records for 7 years | Up to RM10,000 |
| Comply with LHDN documentation requests | Up to RM10,000 |
| Allow LHDN access for inspections | Up to RM10,000 |
| File correct returns | RM1,000 – RM10,000 plus penalty matching unpaid duty |
| Underpayment discovered during audit | Up to 100% of underpaid duty |
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:
- Sign SPA → lawyer stamps SPA (RM10 nominal)
- Bank approves loan → lawyer stamps loan agreement (0.5%)
- Lawyer stamps the MOT (1-4% for citizens, 8% for non-citizens on residential), then presents it for registration — stamping comes first, because an unstamped instrument should not be registered under Stamp Act s.52, and title passes only on registration under NLC s.215(2)
- 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.
Related Reading
- Stamp Duty Malaysia 2026: MOT Rates & Exemptions — figure out the amount before you stamp
- Stamp Duty on Tenancy Agreements — different schedule, same e-Duti Setem workflow
- 8% Stamp Duty for Foreigners — the transfer duty for non-citizens, not a surcharge on top of the citizen scale
- Stamp Duty Calculator — MOT + loan stamp duty totals for your specific deal
Last Reviewed and Sources
Portal steps, submission and payment deadlines, and the PKPS extension were checked on 6 October 2026. The rate references retain their separate statutory basis. Check the current instrument requirements before submission.
- 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