Tenancy Agreement Stamp Duty Calculator

How to e-stamp your tenancy agreement online through HASiL

Once you know the amount from the calculator above, the next step is to actually stamp the document. In Malaysia this is done online through the Inland Revenue Board’s (HASiL / LHDN) e-stamping portal — the one many people still search for as “STAMPS HASiL”, “stamp Hasil online” or “e stamp Hasil”. On HASiL’s own site the quick-access link to this portal is now labelled e-Duti Setem, and it opens at stamps.hasil.gov.my.

You do not need to visit a HASiL counter for a tenancy agreement. The portal lets you:

• Log in with your identification card number, or register a new user ID if this is your first time using the system.
• Submit the document for stamping (self-assessment) online.
• Pay the duty electronically, either through FPX online banking or by requesting a virtual account (VA) for payment.
• Check the status of a document you have already submitted.
• Verify the authenticity of a stamp certificate or digital franking stamp.

From 1 January 2026, HASiL is also routing self-assessed stamping through the MyTax portal, using your Tax Identification Number (TIN) to log in — alongside the existing e-Duti Setem entry point.

Why the calculator’s figure is not the final word

Tenancy and lease agreements fall under Phase 1 of the Self-Assessment Stamp Duty System (STSDS), which HASiL’s own stamp duty page confirms took effect 1 January 2026 — grouped together with securities and general stamping. (Property transfers not requiring a JPPH valuation follow in Phase 2 from 1 January 2027, and the remaining document categories in Phase 3 from 1 January 2028.)

Under self-assessment, you — the person stamping the document — compute the duty and are responsible for its accuracy, rather than having HASiL assess it for you first. That makes the number from this calculator something you enter and stand behind on the portal, not a figure HASiL checks before accepting it.

Because of that shift, it is worth double-checking your inputs — the exact rent, the lease term band, and any service or facility charges written into the same agreement — before you submit. Section 36CA of the Stamp Act 1949 (the provision inserted for self-assessment) gives the Collector until five years after the date the duty was paid, or should have been paid, to raise an assessment or additional assessment on an instrument where no or insufficient duty was assessed — and that time limit does not apply at all, so the Collector may assess at any time, where fraud, wilful default or negligence is involved (Stamp Act 1949 (Act 378), consolidated text as at 1 January 2026, s.36CA).

Deadline and late-stamping penalty

A document executed in Malaysia — including a tenancy agreement — must be presented for stamping within 30 days of execution (30 days from receipt in Malaysia if it was executed abroad). This is stated directly on HASiL’s stamp duty penalty page.

Miss that window and a late-stamping penalty applies on top of the duty itself, effective from 1 January 2025:

• RM50 or 10% of the duty that was underpaid, whichever is higher, if stamped within three months of the deadline.
• RM100 or 20% of the duty that was underpaid, whichever is higher, if stamped after that.

These tiers sit in section 47A(1) of the Stamp Act 1949, and the Collector is not locked into them: under section 47A(2), the Collector “may, if he thinks fit, reduce or remit” the penalty (Stamp Act 1949 (Act 378), consolidated text as at 1 January 2026).

Whichever party ends up handling the paperwork, get the document stamped — even after the deadline — rather than leaving it unstamped. Under section 52(1) of the Stamp Act 1949, an instrument chargeable with duty that is not duly stamped cannot be admitted in evidence, acted upon, registered, or authenticated by anyone with authority to do so — a tenancy agreement you might one day need to rely on in a dispute. That bar lifts once the duty and any section 47A penalty are paid, and it never applied in the first place to instruments produced in criminal proceedings or to ones executed by or on behalf of a government (Stamp Act 1949 (Act 378), consolidated text as at 1 January 2026).

A short, practical note worth keeping in mind: DuitMap’s calculator only estimates the duty for your planning. The actual stamping, payment and verification all happen on HASiL’s own e-Duti Setem portal or MyTax — never on a third-party site claiming to “e-stamp” on your behalf outside the official channel.

For the fuller breakdown of how the current rates were worked out — including the repealed RM2,400 deduction and a worked example — see the companion rates guide. Readers who want the Bahasa Malaysia explanation of why the portal now shows “e-Duti Setem” instead of “STAMPS” can read STAMPS LHDN Kini e-Duti Setem. If you are stamping a property purchase rather than a tenancy — a different document type moving through the same self-assessment system — the Kalkulator Duti Setem & Yuran Guaman covers that separately.

Common questions