What Is Stamp Duty on a Tenancy Agreement?
Stamp duty is a tax levied by the Malaysian government under the Stamp Act 1949 on legal documents including tenancy agreements. It is not optional. An agreement that has not been stamped cannot be used as evidence in any legal proceeding in Malaysia.
The 2025 Stamp Duty Formula
Stamp duty is calculated based on the annual rent and the length of the tenancy. The formula uses the amount of annual rent exceeding RM2,400 as the base.
- Under 1 year: RM1 per RM250 of annual rent above RM2,400
- 1 to 3 years: RM3 per RM250 of annual rent above RM2,400
- Over 3 years: RM5 per RM250 of annual rent above RM2,400
- Each copy of the agreement: RM10
The standard practice is to prepare two copies, one for the landlord and one for the tenant. Both copies must be stamped. Each party typically pays for their own copy.
The 30-Day Deadline
You must pay stamp duty to LHDN within 30 days of signing the tenancy agreement. Missing this deadline does not invalidate the agreement but you will be subject to a late stamping penalty.
The penalty for late stamping starts at RM25 or 5% of the unpaid duty (whichever is higher) and increases the longer you delay. Always stamp on time.
How to Pay via MyStamp
Payment is made through the MyStamp portal on the LHDN website (hasil.gov.my). The process requires you to create an account, upload the tenancy agreement, fill in all parties' details, calculate the duty, and pay online. The stamped certificate is returned digitally. The process takes 30 to 60 minutes if you have all documents ready.
Let Us Handle the Submission
If you'd rather not navigate the MyStamp portal yourself, Tanpa Ejen can handle the entire submission for a flat fee of RM79. You send us your signed agreement on WhatsApp, we handle the LHDN submission, and return your stamped certificate within 30 minutes. Same legal result, no portal headache.