A lot of what you'll find online about tenancy stamp duty is out of date. Two things changed recently: the first RM2,400 of yearly rent is no longer exempt, and from 2026 landlords and tenants work out and pay the duty themselves through MyTax.
Neither change makes it expensive. For a typical home, the duty is a few hundred ringgit at most. But an unstamped agreement can't be used as evidence in court until it's stamped and the penalty paid, which is exactly when you'd need it.
The short version
- Rate: RM1 for every RM250 of yearly rent on a one-year tenancy, RM3 for one to three years, more for longer ones.
- No more RM2,400 exemption: since 1 January 2025, duty is charged on the full yearly rent.
- Deadline: stamp it within 30 days of signing.
- How: online through e-Duti Setem on MyTax.
- Lawyer's fee, if a lawyer prepares it: 30% of one month's rent, with a minimum of RM500, plus SST.
2026 stamp duty rates
The duty is based on the yearly rent and the length of the tenancy. It's charged for every RM250 of yearly rent, or part of RM250.
| Length of tenancy | Duty per RM250 of yearly rent |
|---|---|
| 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 |
Each extra stamped copy, such as one for the tenant and one for the landlord, costs RM10. Tenancies longer than three years count as leases under the National Land Code and have their own registration rules, so get a lawyer involved for those.
Worked examples
| Monthly rent | Length | Yearly rent | Stamp duty |
|---|---|---|---|
| RM1,200 | 1 year | RM14,400 | RM58 |
| RM1,500 | 1 year | RM18,000 | RM72 |
| RM2,000 | 2 years | RM24,000 | RM288 |
| RM3,500 | 3 years | RM42,000 | RM504 |
Take the RM2,000 example. Yearly rent is RM24,000. That's 96 lots of RM250, and a two-year tenancy is charged RM3 per lot, so 96 × RM3 = RM288. One extra copy adds RM10.
The RM1,200 example shows the "part of RM250" rule: RM14,400 is 57.6 lots, which rounds up to 58.
How to stamp it on MyTax
Since 1 January 2026, tenancy agreements fall under stamp duty self-assessment. The old STAMPS portal is gone, and everything goes through e-Duti Setem on MyTax.
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Day 1
Sign the agreement
The 30-day clock starts when it's signed, not when the tenant moves in.
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Within 30 days
Log in to MyTax and open e-Duti Setem
Choose the tenancy or lease category, then enter the rent, the length and both parties' details. The system works out the duty.
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Same day
Pay and download the certificate
Pay online, then download the stamp certificate and keep it with the agreement. Records need to be kept for seven years.
Late? Within three months of the deadline, the penalty is RM50 or 10% of the duty, whichever is higher. After that, it's RM100 or 20%. Small amounts, but there's no reason to pay them.
Legal fees for preparing the agreement
If a lawyer prepares the tenancy agreement, the fee is set by the Solicitors' Remuneration Order 2023:
- Rent up to RM10,000 a month: 30% of one month's rent, minimum RM500.
- Rent above RM10,000 a month: 15% to 25% of one month's rent.
Unlike sale and loan fees, lawyers can't discount the tenancy scale. Add 8% SST and any disbursements. So on a RM2,000 rental, the fee is RM600, or RM648 with SST.
Many landlords use an agent or a template instead, which is cheaper. That's fine for a straightforward rental, but if the rent is high, the tenancy is long, or there's anything unusual, a lawyer's agreement is worth the money.
Who pays?
The law doesn't say. By custom in Malaysia, the tenant usually pays the stamp duty and the cost of preparing the agreement, but it's negotiable. Whatever you agree, write it into the agreement so there's no argument later.
What to put in the agreement
- Rent, due date and how it's paid.
- Security and utility deposits, and when they're returned.
- Who handles which repairs, and how urgent problems get reported.
- Who pays the stamp duty and the preparation fee.
- An option to renew, and how any rent increase works.
- How either side can end the tenancy early, and what it costs them.
- An inventory of furniture and appliances, with photos.
One more thing for landlords: rental income has to be declared in your income tax return each year. Your stamped tenancy agreement is part of the record LHDN can ask to see.
Sources
- Rates, removal of the RM2,400 exemption, deadlines, penalties and the SRO 2023 tenancy scale: StashAway, Stamp Duty for Tenancy Agreements (2026) and Speedhome.
- Self-assessment for rental and lease instruments from 1 January 2026: PwC Malaysian Tax Booklet 2026/2027.
- No discount on the tenancy scale: Solicitors' Remuneration Order 2023, as summarised by PropCashflow.
This guide is general information, not legal or tax advice. Check the current rates on MyTax before you stamp. See our full disclaimer.