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Stamp duty calculator

The two stamp duties you pay when buying property — on the transfer (MOT) and on the loan agreement — including the first-home exemption and the 2026 foreign-buyer rate.

Tiered duty on the transfer (MOT) plus 0.5% on the loan agreement — with the first-home exemption if you qualify.

RM
% of price

Malaysian citizen, never owned any residential property — even inherited or jointly — with the SPA signed by 31 December 2027.

Duty is charged on the price or market value, whichever is higher. If your bank values the property above the price you paid, use that figure.

Total stamp duty

RM0

First RM100,000 @ 1%
RM1,000
RM100,001 – RM500,000 @ 2%
RM8,000
Transfer (MOT) duty
RM9,000
Loan agreement duty (0.5% of RM450,000)
RM2,250
First-home exemption (100% of both)
− RM11,250

The loan-agreement exemption for SPAs signed after 31 December 2025 rests on P.U.(A) 449/2025, which we have not yet confirmed from the gazette. Ask your solicitor before relying on it.

How this is calculated

Transfer (MOT) duty — Stamp Act 1949, First Schedule item 32(a): for every RM100 (or part of RM100) of the price or market value, whichever is greater — 1% on the first RM100,000, 2% up to RM500,000, 3% up to RM1 million, 4% beyond. Foreign buyers instead pay a flat 8% on residential transfers executed from 1 January 2026.

Loan agreement duty — item 27(a): RM5 for every RM1,000 (or part) of the loan — 0.5%. On a typical 90% loan against RM500,000, that is RM2,250.

First-home exemption— for a citizen's first home at RM500,000 or less. Transfer duty: zero under P.U.(A) 53/2021, for SPAs signed up to 31 December 2027 (extended by P.U.(A) 448/2025). Loan agreement duty: zero under P.U.(A) 54/2021 for SPAs signed up to 31 December 2025; for later SPAs the exemption rests on P.U.(A) 449/2025, which we have not yet confirmed from the gazette, though the calculator still applies it and says so. It is a hard cut-off, not a discount — at RM500,001 you pay full duty on the whole value. Lapsed schemes (such as the old 75% i-MILIKI discount for RM500,001–RM1 million homes, whose window closed in December 2023) are deliberately not included here.

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Questions people ask

+How much is stamp duty when buying a house in Malaysia?

Transfer (MOT) duty is tiered under the Stamp Act 1949: 1% on the first RM100,000, 2% from RM100,001 to RM500,000, 3% from RM500,001 to RM1 million, and 4% above RM1 million — charged on the price or market value, whichever is higher. The loan agreement adds 0.5% of the loan amount.

+Do first-time buyers pay stamp duty?

Not for homes at RM500,000 or below. A Malaysian citizen buying their first residential property — never having owned one, even inherited or jointly — pays no duty on the transfer for sale and purchase agreements signed up to 31 December 2027. The loan agreement exemption ran to 31 December 2025; its extension (P.U.(A) 449/2025) has not yet been confirmed from the gazette. Above RM500,000 the exemption does not apply at all.

+How much stamp duty do foreigners pay?

For transfers executed from 1 January 2026, non-citizens (excluding permanent residents) and foreign companies pay a flat 8% on residential property instead of the tiered rates, plus the normal 0.5% loan agreement duty.

+When is stamp duty paid, and on what value?

Within 30 days of execution, on the consideration or the market value, whichever is greater — so if the valuation comes in above your purchase price, duty is charged on the valuation. Late stamping attracts penalties on top of the duty.

Where the figures come from

  • Stamp Act 1949 (Act 378), First Schedule · AGC updated text as at 1 January 2026 (4% top tier since 1 January 2019). Item 32(a): ad valorem duty per RM100 (or fractional part) of the consideration or market value, whichever is greater — 1% / 2% / 3% tiers, with the 4% tier above RM1 million added by the Finance Act 2018; item 27(a)(iii): RM5 per RM1,000 or part thereof (0.5%) on a principal loan security
  • Stamp Duty (Exemption) Orders — P.U.(A) 53/2021 & 448/2025 (transfer), P.U.(A) 54/2021 (loan; extension order P.U.(A) 449/2025 not yet confirmed) · Transfer: SPAs executed 1 Jan 2021 – 31 Dec 2027; loan agreement: to 31 Dec 2025 (extension unconfirmed). Full stamp duty exemption on the transfer instrument and loan agreement for a Malaysian citizen's first residential property of RM500,000 or less, provided the buyer has never owned any residential property (including by inheritance or gift, solely or jointly). Transfer: SPA executed 1 January 2021 to 31 December 2027. Loan agreement: to 31 December 2025 under P.U.(A) 54/2021; the extension to 2027 (P.U.(A) 449/2025) is not yet confirmed
  • Finance Act 2025 (Act 874) — item 32(ab), Stamp Act First Schedule · Sales of residential property from 1 Jan 2026. Flat 8% stamp duty (RM8 for every RM100 or fractional part) on the sale of residential property from 1 January 2026 to a foreign company or a person who is not a citizen and not a permanent resident, on the money value of the consideration or the market value, whichever is greater

Related

This is general information, not financial or tax advice. The answer is an estimate worked out from the rules and sources listed on this page; your bank, EPF or LHDN has the final figure.