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Work out the stamp duty on a Malaysian tenancy agreement for a house, room or shop under Item 49(a) of the Stamp Act 1949, on the scale in force since 1 January 2025. That scale changed, and the RM2,400 deduction still shown on many property sites has been repealed.
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Base rent as stated in the agreement. Security and utility deposits are not rent and are not counted here.
Maintenance, facilities or car park charges secured by the same agreement. Item 49 charges duty on the rent and other considerations, and expressly reaches payments for services and facilities — leaving them out understates the duty.
The term selects the rate per unit, not the total. Exactly 12 months still sits in the first band; 13 months moves to the second.
Item 49 exempts only an agricultural lease for a definite term not exceeding 3 years with rent not exceeding RM200 a year. There is no equivalent exemption for a residential tenancy.
The deadline is 30 days from execution. Enter 0 if you are still within it.
Total payable
RM 82.00
How this figure is built
| Component | Payable |
|---|---|
| Stamp duty on the tenancy agreement (tenant) | RM 72.00 |
| Stamp duty on the counterpart (landlord) | RM 10.00 |
That is the old scale: an RM2,400 deduction and rates of RM1/RM2/RM4 per unit. The Finance Act 2024 replaced the whole of Item 49(a) with effect from 1 January 2025 — the deduction was repealed and the rates rose to RM1/RM3/RM5/RM7 across four bands.
The Attorney General's Chambers' own consolidated text of the Stamp Act still prints the old scale, because it is dated 1 January 2024. It has to be read together with Act 862, not on its own.
| Lease term | Duty per RM250 or part thereof |
|---|---|
| Not exceeding 1 year | RM1.00 |
| Exceeding 1 but not exceeding 3 years | RM3.00 |
| Exceeding 3 but not exceeding 5 years | RM5.00 |
| Exceeding 5 years, or any indefinite period | RM7.00 |
Charged on the average rent and other considerations for a whole year, with no deduction. The amount is rounded up to whole RM250 units, and no instrument may be stamped for less than RM10 (s.36CB).
Under Item 49(a) of the First Schedule to the Stamp Act 1949, duty is charged on the average rent and other considerations for a whole year, at RM1 per RM250 or part thereof for a term not exceeding one year, RM3 for over one and up to three years, RM5 for over three and up to five years, and RM7 for over five years or an indefinite period. No instrument may be stamped for less than RM10.
No. The RM2,400 nil band was repealed by the Finance Act 2024, which substituted the whole of Item 49(a) with effect from 1 January 2025. Duty is now charged on the entire annual rent. Many Malaysian property sites, and the Attorney General’s Chambers’ own consolidated text of the Act (dated 1 January 2024), still show the repealed deduction.
Under item 8 of the Third Schedule the tenant is liable for the duty on the tenancy agreement and the landlord for the duty on the counterpart. Parties often agree something different between themselves, but that private arrangement does not change who LHDN looks to.
The deadline is 30 days from execution in Malaysia (s.47). Section 47A(1), as substituted by the Finance Act 2024 with effect from 1 January 2025, sets a two-tier penalty: RM50 or 10% of the deficient duty, whichever is greater, if stamped within three months of the deadline; RM100 or 20%, whichever is greater, after that. The Collector may reduce or remit the penalty under s.47A(2).
Leases fall within Phase 1 of the Self-Assessment Stamp Duty System (STSDS) from 1 January 2026, so the person stamping computes the duty and is responsible for its accuracy. Section 36CA allows the Collector to raise an assessment or additional assessment within five years of the date the duty was paid or would have been paid, and at any time in a case of fraud, wilful default or negligence.
Nota ringkas
Kiraan ini ialah anggaran untuk tujuan pendidikan dan perancangan awal sahaja. Keputusan sebenar boleh berbeza mengikut data yang anda masukkan, polisi semasa, dokumen rasmi, kontrak, kadar, caj dan kaedah pengiraan pihak berkaitan. Sila semak dengan pihak rasmi atau institusi berkaitan sebelum membuat keputusan kewangan.
Anggaran kemampuan rumah, ansuran, DSR, LTV, kos guaman, duti setem dan kos awal boleh berbeza mengikut bank, peguam, penilai, jenis hartanah, polisi semasa dan dokumen sebenar.
Asas rujukan
Tenancy stamp duty is computed under Item 49(a) of the First Schedule to the Stamp Act 1949 (Act 378), as SUBSTITUTED by the Finance Act 2024 (Act 862) s.27(e)(i) with effect from 1 January 2025. Counterpart duty under Item 34, the RM10 minimum under s.36CB, and late-stamping penalties under s.47A(1) as substituted by Act 862 s.26. All figures are estimates; under STSDS from 1 January 2026 the duty payer self-assesses and carries the assessment risk.
Andaian utama
Item 49(a) rates
RM1 / RM3 / RM5 / RM7 for every RM250 or part thereof
Four bands by lease term: not exceeding 1 year, over 1 up to 3 years, over 3 up to 5 years, and over 5 years or any indefinite period. This scale replaced the former RM1/RM2/RM4 scale entirely on 1 January 2025.
The RM2,400 deduction is REPEALED
Duty is charged on the whole annual rent
The 'does not exceed RM2,400' nil band in Item 49(a)(i) was repealed by Act 862 s.27(e)(i) with effect from 1 January 2025. Many property sites still display it, and so does the AGC consolidated text of Act 378, which is dated 1 January 2024.
Charging basis
Average rent AND other considerations for a whole year
Item 49 charges duty on 'the average rent and other considerations calculated for a whole year', and the item's description expressly reaches payments 'for the provision of services or facilities'. Maintenance, facilities and car park charges secured by the same agreement are included.
Rounding
Annual rent rounded UP to a whole RM250
'For every RM250.00 or part thereof' — there is no pro rata. RM251 counts as two units.
RM10 minimum per instrument
Duty is raised to RM10 where the computation gives less
Section 36CB, inserted by Act 862 s.25 with effect from 1 January 2025. This is a general provision of the Act, not an Item 49(f) rule. It is not applied to an exempt instrument here.
Counterpart duty
Same as the original where the original does not exceed RM10; otherwise RM10
Item 34(a) and 34(b). The common assumption that a copy always costs RM10 is only true of 34(b). Under Third Schedule item 8 the tenant is liable on the agreement and the landlord on the counterpart.
Late-stamping penalty
RM50 or 10%, then RM100 or 20% — whichever is greater
Section 47A(1) as substituted by Act 862 s.26 with effect from 1 January 2025. The former three-tier scale (RM25/5%, RM50/10%, RM100/20%) is repealed. The deadline is 30 days from execution (s.47). Section 47A(2) allows the Collector to reduce or remit, so these are ceilings rather than certainties.
Agricultural lease exemption
Definite term not exceeding 3 years and rent not exceeding RM200 a year
The Exemption under Item 49, untouched by Act 862. Both limbs must be met and the term must be DEFINITE. There is no equivalent exemption for an ordinary residential tenancy — the 2018–2020 residential rental exemption has expired and no current order was found on 4 August 2026.
Leases with a premium are not modelled
This calculator covers Item 49(a) only — a lease without fine or premium
Items 49(b) and 49(c) charge duty as on a conveyance where a premium is paid. That case needs the Item 32 ladder and is not computed here.
Output scope
An estimate for planning and self-assessment under STSDS, not an official LHDN assessment.
Rujukan rasmi / berkaitan
Attorney General's Chambers • Checked 4 August 2026
Attorney General's Chambers • Checked 4 August 2026
Attorney General's Chambers • Checked 4 August 2026
LHDN • Checked 4 August 2026