How to Pay Stamp Duty on a Malaysian Property: Step-by-Step Process, Deadlines and First-Home Exemption
Last verified: 30 October 2026. Short answer: two documents in a home purchase are stamped: the transfer (Memorandum of Transfer) and the loan agreement. Each must be stamped within 30 days of signing, through LHDN's e-Stamp Duty system [LHDN FAQ]. Late stamping costs at least RM50 or 10% of the duty [LHDN]. Malaysian first-time buyers of one home worth up to RM500,000 pay no stamp duty on either document if the SPA is signed by 31 December 2027 [P.U.(A) 448/2025]. In practice your lawyer files and you pay.
Talreon is not an official government site. We are an independent publisher and are not affiliated with LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board). This page explains the process in our own words; the agency's own website and notices are the final word. Educational information only; not financial, tax, legal, or investment advice.
Who does what
Most buyers never log in to LHDN themselves. Your conveyancing lawyer (for the transfer) and the bank's lawyer (for the loan) prepare the documents, submit them for stamping and tell you how much to pay. Knowing the steps still helps you check the bill, claim exemptions you are entitled to, and avoid late penalties.
| Document | Who usually pays | Rate (no exemption) |
|---|---|---|
| Memorandum of Transfer (MOT, Form 14A) | Buyer | 1% on the first RM100,000, 2% to RM500,000, 3% to RM1 million, 4% above [LHDN guideline] |
| Loan or financing agreement | Borrower | 0.5% of the loan (RM5 per RM1,000) [LHDN guideline] |
| Sale and purchase agreement (SPA) | Usually the buyer | Fixed nominal duty (RM10 per copy under the First Schedule) [LHDN guideline] |
The MOT duty is worked out on the price or the market value, whichever is higher [LHDN guideline]. Our Malaysia stamp duty rates guide has the full rate tables, including the rates for foreign buyers.
Step by step
- Sign the SPA. The lawyer stamps the SPA itself at the nominal rate.
- Check if you qualify for the first-home exemption (see below). If you do, sign the statutory declaration your lawyer gives you. LHDN publishes the templates on the STAMPS portal [STAMPS].
- Lawyer submits the instrument on e-Stamp Duty. LHDN's FAQ says you log in at stamps.hasil.gov.my, or through MyTax under ezHASiL Services → Stamp Duty → e-Stamp Duty [LHDN FAQ].
- Duty is assessed. Under the self-assessment system that LHDN is rolling out, the filer works out the duty on the form (BNDS) and it is treated as assessed on the date of submission. Otherwise, LHDN issues a notice of assessment [LHDN FAQ]. The MOT may need a valuation by JPPH, which can raise the duty if the market value is higher than the price.
- Pay within 30 days of the BNDS submission or the notice of assessment [LHDN FAQ]. The lawyer usually collects the money from you and pays through the portal.
- Download the stamp certificate and keep it. LHDN says instruments and records should be kept for at least seven years [LHDN FAQ].
- Register the transfer at the land office with the stamped MOT.
Deadlines and late penalties
An instrument must be stamped within 30 days of being signed in Malaysia, or within 30 days of first arriving in Malaysia if it was signed abroad [LHDN]. Since 1 January 2025 the late penalties are:
| How late | Penalty |
|---|---|
| Within 3 months after the deadline | RM50 or 10% of the unpaid duty, whichever is higher [LHDN] |
| More than 3 months after the deadline | RM100 or 20% of the unpaid duty, whichever is higher [LHDN] |
First-home exemption (to 31 December 2027)
A Malaysian citizen buying one residential home with a market value of not more than RM500,000 pays no stamp duty on the transfer, and none on the loan agreement for that home, if all of these apply [Malaysian Bar circular on P.U.(A) 448 and 449/2025]:
- The SPA is signed on or after 1 January 2021 and not later than 31 December 2027.
- You have never owned a residential property, including one inherited or received as a gift, alone or jointly.
- The loan is from a listed lender, such as a licensed bank, Islamic bank, insurer, takaful operator, co-operative or employer housing scheme.
SOHO, SOFO and SOVO units are excluded under the statutory declaration templates [Malaysian Bar circular]. Other remission orders change over time; LHDN lists the current ones on its stamp duty orders page [LHDN].
Worked example (our own arithmetic)
A Malaysian who already owns a home buys a second one for RM600,000 with a RM540,000 loan. MOT: RM1,000 + RM8,000 + RM3,000 = RM12,000. Loan agreement: RM540,000 × 0.5% = RM2,700. Total: RM14,700, payable within 30 days of assessment. A first-time buyer at RM450,000 who meets the conditions above would pay RM0 on both documents. Put these numbers next to your instalment in the Malaysia home loan calculator and the upfront costs guide.
Checks before you pay
- Ask your lawyer whether the duty is based on the price or a higher JPPH value.
- Confirm the exemption was applied if you are a first-time buyer.
- Get the stamp certificate number and keep a copy of the payment receipt.
- Budget legal fees and disbursements separately; they are not stamp duty.
Frequently asked questions
How long do I have to stamp the MOT and loan agreement?
30 days from signing in Malaysia, or 30 days from first receipt in Malaysia if signed abroad.
What is the late stamping penalty?
RM50 or 10% of the unpaid duty (whichever is higher) if stamped within 3 months after the deadline, and RM100 or 20% (whichever is higher) after that. These rates apply from 1 January 2025.
Who qualifies for the first-home stamp duty exemption?
A Malaysian citizen who has never owned a residential property, buying one home worth up to RM500,000 under an SPA signed between 1 January 2021 and 31 December 2027. It covers both the transfer and the loan agreement.
Can I pay stamp duty myself?
Yes, through LHDN e-Stamp Duty (STAMPS) or MyTax, but in a property purchase the lawyers usually submit and pay on your behalf.
Is stamp duty based on the price I paid?
It is based on the price or the market value, whichever is higher.
Related Talreon tools and guides
- Malaysia stamp duty rates on property
- Upfront costs of buying a house
- Malaysia home loan calculator
- EPF housing withdrawal
- RPGT rates
- All Malaysia guides
Official sources
- LHDN: Stamp duty guideline (First Schedule)
- LHDN: Stamp duty penalties
- LHDN: Stamp Duty FAQ
- LHDN: STAMPS e-Stamp Duty portal
- LHDN: Stamp duty orders
- Malaysian Bar Circular 128/2026 on the first-home exemption orders
Figures and steps on this page were checked against the linked official pages on 30 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Educational information only; not financial, tax, legal, or investment advice.