What is Stamp duty on tenancy agreements?
Also known as Duti setem perjanjian sewa
Stamp duty is a tax paid to LHDN to stamp a tenancy agreement. Since 1 January 2025 it is calculated on the whole annual rent with no initial exemption, and the rate depends on the tenancy term. An unstamped agreement cannot be produced as evidence in court until the duty and its penalty are paid.
Since 1 January 2026 tenancy agreements are stamped by self-assessment through e-Duti Setem on MyTax, and must be submitted within 30 days of signing. Rates are set by LHDN and can change; check the current rate on the LHDN site before calculating.
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