Tenancy Renewal Malaysia: Stamp Duty & Sample Letter

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To renew a tenancy in Malaysia, check the existing renewal clause, agree the new term and rent, record the deposit balance, and stamp the document that creates the renewed tenancy. Start before the notice deadline in your agreement. A friendly conversation about staying longer should be followed by a clear written record.

This guide covers an ordinary residential renewal, with an original request letter below. It is a drafting checklist; disputed renewals, longer leases and unusual terms need advice on the actual agreement and applicable state land law.

First, identify what your renewal clause provides

Read the signed agreement and every later amendment together. An “option to renew” can contain conditions about notice, payment history, the next term and how rent is determined. A clause that merely allows the parties to discuss renewal may leave more to negotiate.

Check What to record
Current expiry The last day of the existing term
Renewal mechanism An option, automatic continuation provision, or fresh negotiation
Notice requirement Deadline, recipient, permitted delivery method and deemed receipt
Next term Start and end dates, with any gap explained
Rent Agreed amount, review mechanism and effective date
Outstanding matters Arrears, repair requests and unresolved deductions

If an option already gives a right to renew, follow its precise exercise requirements. The sample request below is for negotiation; it should not replace a clause-specific option notice.

Agree the rent and deposit before signing

Put any proposed rent change beside the current amount. For example, moving from RM2,000 to RM2,200 adds RM200 a month and RM2,400 over twelve months. This is an illustration, not a local market-rent estimate. For a landlord, compare the additional income with likely vacancy and reletting costs before deciding on a proposal.

An agreed alteration should identify what changes and what remains in force. Section 63 of the Contracts Act 1950 addresses substitution, rescission and alteration by agreement. Do not treat an unanswered rent proposal as proof of acceptance.

Prepare a deposit reconciliation rather than issuing a fresh deposit demand without explanation:

For illustration, if RM4,000 is held and both parties agree to maintain security at two months of the new RM2,200 rent, the top-up is RM400. Two months is an assumption in this example, not a prescribed deposit for every renewal.

Sample tenancy renewal request letter

Copy and adapt this original wording when proposing a renewal. Replace every bracketed field. It is expressly a proposal and does not exercise an existing option to renew.

Date: [date]
To: [landlord's name and notice address]
From: [tenant's name]
Property: [full address]
Subject: Proposal to renew tenancy ending [expiry date]

I would like to discuss renewing the tenancy under our agreement dated [agreement date]. I propose a further term from [start date] to [end date] at monthly rent of RM[amount].

My records show a security deposit of RM[amount] and utility deposit of RM[amount] already held. Please confirm these balances and any proposed adjustment for the renewed term.

I would also like us to record the following agreed repairs or changes: [details, responsible party and completion date, or “none proposed”].

This letter is a proposal subject to a renewal document agreed and signed by both parties. It does not itself vary the existing tenancy or exercise an option under it.

Please respond by [proposed response date] so that we can settle the terms and arrange signing and stamping before the current term ends.

[Name and signature]
[Contact details]

The proposed response date is an administrative request. It does not extend an option deadline or make silence an acceptance.

What belongs in the signed renewal document?

A short renewal document can still need careful drafting. Identify the original agreement, parties and premises; state the renewed dates and rent; list amended clauses; reconcile deposits; and explain which existing terms and inventory schedules continue to apply.

If the parties replace the whole agreement, reconcile it with the earlier one. Avoid two documents with conflicting notice periods, repair obligations or deposit figures. Record any change of owner, tenant, authorised signatory or guarantor for legal review instead of merely changing a name on the old signature page.

Our Word and PDF tenancy template is a general residential starting point. It is not a dedicated renewal addendum. Use the clause checklist to review the terms you intend to retain.

Stamp duty on a renewed tenancy

A document granting a further rental term can be chargeable as a tenancy instrument. Its substance matters: calling it a “letter” does not automatically qualify it for fixed RM10 duty. HASiL's stamp-duty introduction distinguishes fixed duty from ad valorem duty on rental agreements. Ask HASiL about formal assessment if the instrument's treatment is unclear.

For a straightforward tenancy without a premium, the current Item 49(a) bands apply per RM250, or part, of average annual rent and other consideration:

Renewed term Rate per RM250
Up to one year RM1
More than one, up to three years RM3
More than three, up to five years RM5
More than five years, or indefinite RM7

The revised bands and RM10 minimum appear in sections 25 and 27 of the Finance Act 2024, Act 862, effective from 1 January 2025. The old RM2,400 annual-rent deduction no longer applies.

Example: RM2,200 monthly rent, constant throughout the term, with no premium or other chargeable consideration. Annual rent is RM26,400. Dividing by RM250 gives 105.6, rounded up to 106 units. A twelve-month renewal therefore gives RM106 duty; a twenty-four-month renewal gives RM318. The two-year calculation uses the RM3 band, without multiplying the result by two. Professional and duplicate-copy fees are separate.

Estimate duty for your renewed term Enter the agreed monthly rent and duration for a simple tenancy estimate.
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Finish the renewal file

Rental instruments fall within the first phase of stamp-duty self-assessment from 2026. Submit the instrument and BNDS within 30 days after execution in Malaysia, or after first receipt in Malaysia if executed overseas. Under STSDS, payment is due within 30 days of the deemed assessment created by submission. Filing late is not cured by paying within that later payment window. Use the execution date, not the renewal-start date. HASiL's STSDS operating guideline, sections 3–4 explains the separate submission and payment deadlines.

Follow the e-stamping steps, then keep the signed renewal, original agreement, stamp certificate, deposit reconciliation and revised inventory together. If renewal is declined, move to the applicable non-renewal notice and handover checklist.

Frequently Asked Questions

Does a tenancy renewal in Malaysia need stamping?

A document that grants a further rental term can attract tenancy stamp duty. Calling it a renewal letter or addendum does not automatically make it a fixed RM10 instrument. Its legal effect and terms determine the treatment.

Can the landlord increase rent when renewing?

Check the existing renewal option and rent-review terms first. If the new rent needs agreement, record the accepted amount and effective date in the signed renewal. A proposal alone does not establish the agreed rent.

Must I pay another security deposit on renewal?

Record what is already held and what both parties agree to carry forward, refund or top up. Renewal does not justify silently collecting the same deposit twice.

Is a renewal request the same as exercising an option?

No. A request starts a negotiation. Exercising an existing option must meet that clause's conditions, deadline and service requirements. Use wording suited to the actual clause.

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The Tenancy Stamping Checklist — LHDN steps included

Stamp duty by annual rent bracket, SST trigger, the full LHDN STAMPS portal walkthrough, document list, and the most common rejection reasons — one printable page.

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