Stamp duty calculator Malaysia 2026
For renting a shop (tenancy agreement) and for buying a shoplot (MOT and loan agreement).
Tenancy stamp duty
- Stamp duty payable
- RM 1,440
- Annual rent
- RM 120,000
- Units of RM 250 (rounded up)
- 480
- Rate per RM 250
- RM 3
Total cash needed to sign
- Total
- RM 41,440
- Security deposit
- RM 20,000
- Utility deposit
- RM 10,000
- Advance rent
- RM 10,000
- Stamp duty
- RM 1,440
Legal fees for preparing the tenancy agreement are not included. Who pays them is agreed between landlord and tenant.
For reference only, not legal, tax or financial advice. Rates can change; confirm with your lawyer, bank, tax adviser or LHDN before you sign or pay.
How it works
Tenancy agreement
Annual rent = monthly rent × 12. Divide by 250 and round up, then multiply by the rate for the term:
| Tenancy term | Duty |
|---|---|
| Up to 1 year | RM 1 per RM 250 of annual rent |
| 1 to 3 years | RM 3 per RM 250 of annual rent |
| 3 to 5 years | RM 5 per RM 250 of annual rent |
| Over 5 years | RM 7 per RM 250 of annual rent |
Buying: Memorandum of Transfer (MOT)
| Portion of price | Rate |
|---|---|
| First RM 100,000 | 1% |
| RM 100,001 to RM 500,000 | 2% |
| RM 500,001 to RM 1,000,000 | 3% |
| Above RM 1,000,000 | 4% |
From 2024, non-citizen individuals and foreign companies pay a flat 4% MOT duty (indicative). The loan agreement is stamped at 0.5% of the loan amount.
Worked example
Renting: RM 10,000 a month on a 2-year tenancy. Annual rent RM 120,000 ÷ 250 = 480 units × RM 3 = RM 1,440 stamp duty. With 2 months security deposit, 1 month utility deposit and 1 month advance rent, cash needed to sign is RM 41,440.
Buying: RM 1,000,000 shoplot with an 80% loan. MOT = RM 1,000 + RM 8,000 + RM 15,000 = RM 24,000. Loan agreement = 0.5% × RM 800,000 = RM 4,000. Total RM 28,000.
Frequently asked questions
What changed for tenancy stamp duty in 2025?
How is stamp duty worked out for a 2+2 tenancy?
Who pays stamp duty on a shop tenancy?
What stamp duty do foreign buyers pay on a shoplot?
Related guides
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