About This Tenancy Stamp Duty Calculator
This free tenancy stamp duty calculator computes the stamp duty payable when you sign a tenancy agreement or lease in Malaysia. It applies the updated rates from the Stamp Act 1949, First Schedule, Item 49(a), as amended by Finance Act 2024 (Act 862), effective 1 January 2025. The old RM 2,400 exemption has been removed and rates increased to 1/3/5/7 per RM250 with a RM 10 minimum duty. Whether you are a tenant renting a room, an apartment, or a commercial unit, this calculator gives you the exact stamp duty amount in seconds.
Stamping your tenancy agreement is not optional. An unstamped agreement cannot be used as evidence in Malaysian courts, leaving both landlord and tenant unprotected in disputes over deposits, damages, or early termination. The cost is modest — typically RM 50–200 for most residential tenancies — but skipping it can be expensive if things go wrong.
How Tenancy Stamp Duty Is Calculated
The formula has two steps (effective 1 January 2025):
- Annual rent: Monthly rent × 12. No exemption — the full annual rent is chargeable.
- Stamp duty: Divide annual rent by RM 250, round up to the nearest whole unit, then multiply by the rate for your tenancy period (RM 1, RM 3, RM 5, or RM 7 per unit). Minimum duty is RM 10.
The rate depends on the tenancy duration: RM 1 per RM250 for agreements not exceeding 1 year, RM 3 for 1–3 years, RM 5 for 3–5 years, and RM 7 for leases exceeding 5 years or of indefinite duration. The RM 2,400 annual rent exemption was removed by Finance Act 2024 (Act 862).
Who Pays Tenancy Stamp Duty?
The Third Schedule identifies the lessee for a lease or agreement for lease. Record any agreement about cost allocation in the contract. Confirm the applicable liability under section 33 with HASiL or your solicitor. See HASiL's duty liability guidance.
Penalty for Late or Unstamped Agreements
Tenancy agreements must be stamped within 30 days of execution. Late stamping attracts penalties:
- Within 3 months of the deadline: RM 50 or 10% of deficient duty, whichever is greater
- More than 3 months late: RM 100 or 20% of deficient duty, whichever is greater
Section 52 restricts admission of an insufficiently stamped instrument as evidence. Proviso (a) permits admission after payment of the duty and applicable penalty. Stamp duty does not establish that every contract term is enforceable.
Worked Examples
Example 1: RM 1,500/month, 1 Year
| Annual Rent | RM 1,500 × 12 = RM 18,000 |
| Units | ⌈ 18,000 ÷ 250 ⌉ = 72 units |
| Rate | RM 1 per unit (≤ 1 year) |
| Stamp Duty | 72 × RM 1 = RM 72 |
Example 2: RM 2,500/month, 2 Years
| Annual Rent | RM 2,500 × 12 = RM 30,000 |
| Units | ⌈ 30,000 ÷ 250 ⌉ = 120 units |
| Rate | RM 3 per unit (1–3 years) |
| Stamp Duty | 120 × RM 3 = RM 360 |
Example 3: RM 5,000/month, 4 Years (Lease)
| Annual Rent | RM 5,000 × 12 = RM 60,000 |
| Units | ⌈ 60,000 ÷ 250 ⌉ = 240 units |
| Rate | RM 5 per unit (3–5 years) |
| Stamp Duty | 240 × RM 5 = RM 1,200 |