Stamp Duty Rate Reference
1. Sale / Transfer of Property, Assets or Business
| Price Range |
Rate |
Calculation Formula |
| First RM100,000 |
1% |
Price × 1% |
| RM100,001 to RM500,000 |
2% |
(Price − RM100,000) × 2% |
| RM500,001 to RM1,000,000 |
3% |
(Price − RM500,000) × 3% |
| Above RM1,000,000 |
4% |
(Price − RM1,000,000) × 4% |
Example: Property value RM500,000 = (RM100,000 × 1%) + (RM400,000 × 2%) = RM1,000 + RM8,000 = RM9,000
2.Loan Agreements
| Type |
Rate |
Formula |
| SME Loans / Shariah-Compliant / Conventional |
0.5% |
Loan Amount × 0.5% |
Example: Loan amount RM400,000 = RM400,000 × 0.5% = RM2,000
3. Service Agreements
| Type |
Rate |
Formula |
| Service Agreement |
0.1% |
Contract Value × 0.1% |
Example: Contract value RM100,000 = RM100,000 × 0.1% = RM100
4. Tenancy / Lease Agreements
| Tenancy Period |
Rate |
Formula |
| Tenancy period ≤ 1 year |
RM1 |
⌈Annual Rent ÷ 250⌉ × RM1 |
| Tenancy period ≤ 3 year |
RM3 |
⌈Annual Rent ÷ 250⌉ × RM3 |
| Tenancy period ≤ 5 year |
RM5 |
⌈Annual Rent ÷ 250⌉ × RM5 |
| Tenancy period > 5 years |
RM7 |
⌈Annual Rent ÷ 250⌉ × RM7 |
Example: Monthly rent RM2,000 × 12 = RM24,000 per year
⌈RM24,000 ÷ 250⌉ = 96 units Tenancy period 1–3 years = 96 × RM3 = RM288
Note: Stamp duty is charged for every RM250 of annual rent or part thereof. The calculation uses rounding up (ceiling function).
5. Documents with Fixed Stamp Duty of RM10.00
| Agreements for Stamp Duty |
Stamp Duty |
| Sale & Purchase (SPA) |
RM10.00 |
| Partnership Agreement |
RM10.00 |
| Statutory Declarations |
RM10.00 |
| Business Transfer Agreement (Novation) |
RM10.00 |
| Employment Contract (salary exceeding RM3,000 per month) |
RM10.00 |
| Any written agreement not specifically provided for |
RM10.00 |
