If you signed or renewed a tenancy agreement in 2025 or 2026 and the stamp duty amount looks different from what you used to pay — you're not imagining things. The rules changed.
Under the Finance Act 2024, effective 1 January 2025, two things happened that directly affect every Malaysian landlord: the stamp duty rates were revised, and the old RM2,400 annual rent exemption was removed entirely. On top of that, from 1 January 2026, the old STAMPS portal was decommissioned and replaced by e-Duti Setem on MyTax.
So if your go-to stamping process suddenly stopped working, or if you're not sure how much you owe — this guide has all the answers.
Previously, tenancy agreements with annual rent below RM2,400 were exempt from stamp duty. Most landlords with modest rental units didn't have to worry about it at all.
That exemption? Gone. From 1 January 2025, stamp duty is charged on the full annual rent from the first ringgit — no minimum threshold, no free tier.
At the same time, the rates themselves were restructured based on tenancy duration. This means a 2-year tenancy now costs more to stamp than a 1-year tenancy at the same rent — not just proportionally, but at a higher per-RM250 rate.
The rate you pay depends on how long your tenancy is. Here's the full table:
| Tenancy Duration | Rate per RM250 of Annual Rent | Example: RM1,800/month |
|---|---|---|
| 1 year or less | RM1 per RM250 | RM87 |
| More than 1 year, up to 3 years | RM3 per RM250 | RM261 |
| More than 3 years, up to 5 years | RM5 per RM250 | RM435 |
| More than 5 years | RM7 per RM250 | RM609 |
Minimum stamp duty: RM10 on all dutiable instruments. Each additional copy of the TA: flat RM10. Annual rent for RM1,800/month = RM21,600.
The formula is straightforward:
Don't want to do the maths yourself? Use the calculator below — it applies the Finance Act 2024 rates automatically.
Based on Finance Act 2024 rates. Effective January 2025.
From 1 January 2026, the old STAMPS portal is gone. Everything is now done through e-Duti Setem, which you access through MyTax at mytax.hasil.gov.my.
If you miss the 30-day window, LHDN will charge you a penalty on top of the stamp duty owed. The penalty scales up the longer you wait:
| How Late You Are | Penalty |
|---|---|
| Within 3 months after deadline | RM50 or 10% of deficient duty — whichever is higher |
| More than 3 months after deadline | RM100 or 20% of deficient duty — whichever is higher |
The penalties are non-negotiable and statutory — LHDN won't waive them for first-timers or "didn't know" excuses. Just stamp on time, senang cerita.
Legally, the obligation to stamp falls on whoever holds the instrument — which in practice is usually the tenant, who holds the original tenancy agreement.
In real life, most landlords specify in the tenancy agreement itself that the tenant bears the stamp duty cost. This is the most common arrangement in Malaysia. But it's negotiable — some landlords split it 50/50, some absorb it fully as a goodwill gesture when the market is slow.
Whoever pays, make sure it's clearly stated in your tenancy agreement. Ambiguity here is a common source of disputes, especially when tenants later claim they didn't know they had to pay.
This is the part most landlords underestimate until it's too late.
An unstamped tenancy agreement is not admissible as evidence in court. What this means practically:
If there's no written tenancy agreement, there's nothing to stamp. But then again, there's also nothing to protect you legally. A written, stamped TA is always the safer option.
Yes. A renewal is a new instrument and must be stamped separately. Use the current 2026 rates — don't assume it's the same as last time.
Yes. Either party can initiate the e-Duti Setem process. You just need the signed agreement and both parties' IC numbers. Only one payment is required per instrument.
If the rent changes and you draw up a supplementary agreement, that new instrument may need to be stamped separately. Consult your solicitor or check with LHDN directly.
Yes, fully valid. The switch to e-Duti Setem only affects new stamping from 1 January 2026 onwards. Your existing stamped agreement remains legally binding.
You've done the hard part — proper TA, stamped and ready. Now comes the monthly part that most landlords actually dread: chasing rent, monitoring utility bills, and keeping track of it all.
No more awkward "eh, you bayar dah ke?" texts. No more unpaid utility bills you find out about 3 months too late. MyRentAssist handles the whole monthly cycle automatically — and the service fee comes out of what your tenant pays, so nothing comes out of your pocket.