Stamp Duty in Malaysia: Basics, Rates & Penalties

# Stamp Duty in Malaysia: Basics, Rates & Penalties

Stamp duty is a tax on instruments (written documents) — legal, commercial and financial dealings. It is administered by HASiL under the Stamp Act 1949.

Updated: 8 November 2026 — Independently fact-checked.

Review date: 8 November 2026
Year of assessment: n/a (stamp duty is not income tax); penalty rates effective 01/01/2025; Stamp Duty PKPS 2026 — final payment 31 Dec 2026
Status: Published

What is stamp duty?

Stamp duty is a tax on instruments (written documents) — legal, commercial and financial dealings. It is administered by HASiL under the Stamp Act 1949.

Source: HASiL — Introduction to Stamp Duty; STAMPS FAQ (see Official sources section).

Stamping obligation

Under subsection 4(1) of the Stamp Act 1949, all instruments listed in the First Schedule must be stamped at the rates in that Schedule.

Source: STAMPS FAQ (see Official sources section).

Stamping period: 30 days

Instruments must be stamped within 30 days:

from the date of execution, if executed in Malaysia; or
30 days after receipt, if executed outside Malaysia.

Source: HASiL — Penalty (Stamp Duty) (see Official sources section).

Late stamping penalties

Situation	Penalty
Stamped within 3 months after the time for stamping	RM50 or 10% of the deficient duty (whichever is higher)
Stamped after 3 months	RM100 or 20% of the deficient duty (whichever is higher)

The rates above take effect from 01/01/2025.

Source: HASiL — Penalty (Stamp Duty), BM/EN (see Official sources section).

Official fixed-rate examples

Employment contracts: RM10 for each copy of the original contract (item 4, First Schedule).
Duplicate instruments under section 12 of the Stamp Act 1949: RM10, subject to the condition that the original instrument has been duly stamped.
Contracts of service: refer to item 22(1)(a) of the First Schedule.

The full ad valorem rate schedule (e.g. property transfers, loans) — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions: no dedicated official "stamp duty rates" page was found in this review; refer to the First Schedule of the Stamp Act 1949. Do not publish figures without a verified official source.

Source: STAMPS FAQ (see Official sources section).

e-Stamp Duty

e-Stamp Duty is the electronic Stamp Duty Assessment and Payment System via the internet; the Stamp Certificate is issued electronically.

Source: HASiL — e-Stamp Duty; STSDS Operational Guidelines (see Official sources section).

Stamp Duty PKPS 2026

The Special Voluntary Disclosure Programme (PKPS) for Stamp Duty 2026 (under section 47A of the Stamp Act 1949) provides penalty remission for instruments executed between 1 January 2023 and 31 December 2025, with final stamp duty payment on or before 31 December 2026.

Source: GPHDN No. 1/2026 (see Official sources section).

Warnings

Stamp duty is not income tax; its legal framework is the Stamp Act 1949.
Distinguish fixed duty vs ad valorem duty; do not generalise rates without a First Schedule reference.
For high-value property transactions, consider adjudication/review with HASiL before claiming rates.