Stamp duty for a shop tenancy agreement in Malaysia (2026 rates)
2026 stamp duty for Malaysian shop tenancies: the RM 2,400 exemption is gone. Rates per RM 250 of annual rent, worked examples and the 30-day deadline.
Short answer
In 2026, stamp duty on a Malaysian shop tenancy is calculated on the whole annual rent, because the RM 2,400 exemption was removed from 1 January 2025 (SPEEDHOME). For a typical two-year shop tenancy the rate is RM 3 for every RM 250 of annual rent. A RM 10,000 a month, two-year tenancy costs about RM 1,440. This is general information, not legal advice.
What are the 2026 rates?
| Tenancy term | Duty per RM 250 of annual rent |
|---|---|
| Up to 1 year | RM 1 |
| Over 1 year to 3 years | RM 3 |
| Over 3 years to 5 years | RM 5 |
| Over 5 years | RM 7 |
Source: SPEEDHOME. Many older articles online still show the previous rates and the RM 2,400 exemption, so check the date of anything you read.
How do you calculate it?
- Multiply the monthly rent by 12 to get annual rent.
- Divide by 250 and round up to the next whole unit.
- Multiply by the rate for your term.
Example from SPEEDHOME: RM 10,000 a month for two years. Annual rent RM 120,000. RM 120,000 divided by 250 is 480. 480 times RM 3 equals RM 1,440.
Worked examples for typical KL and Selangor shops
The rents below are mid examples inside the hub ranges from MCE analysis of portal adverts from the last six months (Nov 2026, shop units only, duplicate and bait adverts removed, middle half of asking prices).
| Hub and typical range | Example rent | Term | Stamp duty |
|---|---|---|---|
| Kepong Baru, RM 5,800 to RM 9,000 | RM 8,000 | 2 years | RM 1,152 |
| Taman Paramount, RM 7,800 to RM 14,000 | RM 10,000 | 2 years | RM 1,440 |
| Damansara Utama SS21, RM 11,000 to RM 17,000 | RM 15,000 | 1 year | RM 720 |
| SS15 Subang Jaya, RM 9,500 to RM 26,000 | RM 20,000 | 2 years | RM 2,880 |
Each line uses the formula above. For RM 15,000 a month on one year: RM 180,000 divided by 250 is 720, times RM 1 is RM 720. For RM 20,000 on two years: RM 240,000 divided by 250 is 960, times RM 3 is RM 2,880.
Is the 2+2 renewal stamped now or later?
The duty follows the term you sign. In a 2+2 tenancy the first two years are stamped at the one to three year rate. When you exercise the renewal and sign the renewal document, it is stamped then. Our 2+2 tenancy guide explains the structure.
When must the agreement be stamped?
Within 30 days of signing (SPEEDHOME). Stamping is done online through the LHDN STAMPS system. Late stamping can attract penalties, and an unstamped agreement is harder to rely on if you ever need to enforce it, so do it promptly.
Who pays the stamp duty?
It depends on the agreement. In practice the tenant often pays stamp duty on the original, but this is negotiable. Write it down so there is no argument at signing.
How does stamp duty fit into your upfront budget?
Stamp duty is small next to the deposits. A typical shop tenancy needs about three to four months' rent upfront in deposits and advance rent (SPEEDHOME), plus legal fees and renovation. See our shop deposit guide for full examples.
Tips to avoid problems
- Use a stamp duty calculator only if it is dated 2025 or later.
- Make sure the rent stated in the agreement is the true rent, including any service charge that is part of rent.
- Keep the stamp certificate with your original agreement.
- If rent changes at renewal, recalculate on the new rent.
- Budget stamp duty into your opening costs from the start, so it does not get forgotten in the rush to renovate and open.
- Ask your lawyer to handle stamping as part of the engagement, so the 30-day deadline is not missed.
Check typical rents on the shop rent index, look up terms in the glossary or contact us for help with a specific tenancy.
This is general information, not legal advice.
Written by Tok Ginstee (REN 37505), CID Realtors Sdn Bhd (E (1) 1855). Updated November 2026.
Frequently asked questions
Is there still a RM 2,400 stamp duty exemption for tenancies?
How much stamp duty for a RM 5,000 a month shop for 2 years?
What happens if I stamp the tenancy agreement late?
Is stamp duty for a 5-year shop tenancy higher?
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