About This Tenancy Stamp Duty Calculator
This free tenancy stamp duty calculator computes the stamp duty payable when you sign a tenancy agreement or lease in Malaysia. It applies the updated rates from the Stamp Act 1949, First Schedule, Item 49(a), as amended by Finance Act 2024 (Act 862), effective 1 January 2025. The old RM 2,400 exemption has been removed and rates increased to 1/3/5/7 per RM250 with a RM 10 minimum duty. Whether you are a tenant renting a room, an apartment, or a commercial unit, this calculator gives you the exact stamp duty amount in seconds.
Stamping your tenancy agreement is not optional. An unstamped agreement cannot be used as evidence in Malaysian courts, leaving both landlord and tenant unprotected in disputes over deposits, damages, or early termination. The cost is modest — typically RM 50–200 for most residential tenancies — but skipping it can be expensive if things go wrong.
How Tenancy Stamp Duty Is Calculated
The formula has two steps (effective 1 January 2025):
- Annual rent: Monthly rent × 12. No exemption — the full annual rent is chargeable.
- Stamp duty: Divide annual rent by RM 250, round up to the nearest whole unit, then multiply by the rate for your tenancy period (RM 1, RM 3, RM 5, or RM 7 per unit). Minimum duty is RM 10.
The rate depends on the tenancy duration: RM 1 per RM250 for agreements not exceeding 1 year, RM 3 for 1–3 years, RM 5 for 3–5 years, and RM 7 for leases exceeding 5 years or of indefinite duration. The RM 2,400 annual rent exemption was removed by Finance Act 2024 (Act 862).
Who Pays Tenancy Stamp Duty?
By market convention in Malaysia, the tenant pays the stamp duty on the tenancy agreement. However, this is negotiable. The Stamp Act 1949 does not specify which party bears the cost — it only requires the instrument to be duly stamped. In competitive rental markets, some landlords offer to absorb or split the stamp duty to attract tenants. Always clarify this before signing.
Penalty for Late or Unstamped Agreements
Tenancy agreements must be stamped within 30 days of execution. Late stamping attracts penalties:
- Within 3 months: RM 25 or 5% of deficient duty, whichever is greater
- 3–6 months late: RM 50 or 10% of deficient duty, whichever is greater
- Beyond 6 months: RM 100 or 20% of deficient duty, whichever is greater
In addition, an unstamped document is inadmissible as evidence in court under Section 52 of the Stamp Act 1949. This means if your tenant defaults or your landlord withholds your deposit, you cannot rely on the agreement to enforce your rights.
Worked Examples
Example 1: RM 1,500/month, 1 Year
| Annual Rent | RM 1,500 × 12 = RM 18,000 |
| Units | ⌈ 18,000 ÷ 250 ⌉ = 72 units |
| Rate | RM 1 per unit (≤ 1 year) |
| Stamp Duty | 72 × RM 1 = RM 72 |
Example 2: RM 2,500/month, 2 Years
| Annual Rent | RM 2,500 × 12 = RM 30,000 |
| Units | ⌈ 30,000 ÷ 250 ⌉ = 120 units |
| Rate | RM 3 per unit (1–3 years) |
| Stamp Duty | 120 × RM 3 = RM 360 |
Example 3: RM 5,000/month, 4 Years (Lease)
| Annual Rent | RM 5,000 × 12 = RM 60,000 |
| Units | ⌈ 60,000 ÷ 250 ⌉ = 240 units |
| Rate | RM 5 per unit (3–5 years) |
| Stamp Duty | 240 × RM 5 = RM 1,200 |