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Stamp duty on property in Malaysia (2026): rates, exemptions and calculator
Rules checked against official sources on .
Quick answer
Malaysian citizens and permanent residents pay stamp duty on the transfer in four tiers: 1% on the first RM100,000, 2% up to RM500,000, 3% up to RM1,000,000 and 4% above that. Foreign buyers and foreign companies pay a flat 8% on residential property from 1 January 2026. The loan agreement is stamped at 0.5% of the loan. Malaysian first-home buyers pay no stamp duty on one home up to RM500,000 if the agreement is signed by 31 December 2027.
Transfer stamp duty rates
| Part of the price | Citizens and PRs | Foreigners and foreign companies (residential) |
|---|---|---|
| First RM100,000 | 1% | 8% |
| RM100,001 – RM500,000 | 2% | 8% |
| RM500,001 – RM1,000,000 | 3% | 8% |
| Above RM1,000,000 | 4% | 8% |
Duty is charged on the price in the agreement or the market value, whichever is higher. The 8% rate applies to residential property; a permanent resident pays the citizen tiers.
How much that is, by price
| Price | Citizen or PR pays | As a share of the price | Foreign buyer pays (8%) |
|---|---|---|---|
| RM300,000 | RM5,000 | 1.67% | RM24,000 |
| RM500,000 | RM9,000 | 1.80% | RM40,000 |
| RM600,000 | RM12,000 | 2.00% | RM48,000 |
| RM800,000 | RM18,000 | 2.25% | RM64,000 |
| RM1,000,000 | RM24,000 | 2.40% | RM80,000 |
| RM1,500,000 | RM44,000 | 2.93% | RM120,000 |
| RM2,000,000 | RM64,000 | 3.20% | RM160,000 |
| RM3,000,000 | RM104,000 | 3.47% | RM240,000 |
Stamp duty on the loan agreement
The loan agreement is stamped at RM5 for every RM1,000 borrowed, or part of it — 0.5% of your loan amount.
| Loan amount | Stamp duty |
|---|---|
| RM300,000 | RM1,500 |
| RM500,000 | RM2,500 |
| RM700,000 | RM3,500 |
| RM900,000 | RM4,500 |
| RM1,500,000 | RM7,500 |
First-home exemption
- Who: a Malaysian citizen who has never owned a residential property, alone or jointly, including by inheritance or gift.
- What: one residential property priced at RM500,000 or less.
- How much: 100% of the stamp duty on the transfer and on the loan agreement.
- When: the sale and purchase agreement is signed between 1 January 2021 and 31 December 2027.
Work out your own figure
| Item | Amount | How it is worked out |
|---|
Stamp duty is charged on the price or the market value, whichever is higher. Legal fees are the scale fees before any discount (up to 25% is allowed on the standard scale only) and exclude disbursements such as search and registration fees. Your loan is set by your bank, so type in your own figure.
Frequently asked questions
How much is stamp duty on a RM500,000 property?
For a citizen or PR the transfer duty is RM9,000 (1% of the first RM100,000 = RM1,000, plus 2% of the next RM400,000 = RM8,000). A Malaysian first-home buyer who qualifies pays nothing. A foreign buyer pays 8%, RM40,000 — though in Kuala Lumpur the minimum purchase price for foreign buyers is RM1,000,000.
How much is stamp duty on a RM1,000,000 property?
RM24,000 for a citizen or PR. A foreign buyer pays 8%, RM80,000. The loan agreement is stamped separately at 0.5% of the loan.
What stamp duty do foreigners pay in Malaysia?
From 1 January 2026 foreigners and foreign companies pay a flat 8% transfer stamp duty on residential property (Finance Act 2025). Permanent residents are not included and pay the citizen tiers.
Are first-home buyers exempt from stamp duty?
Yes. A Malaysian citizen who has never owned a home pays no stamp duty on the transfer or the loan agreement for one home up to RM500,000, if the agreement is signed by 31 December 2027.
Is stamp duty charged on the price or the market value?
On whichever is higher: the price in the sale and purchase agreement or the market value.
Official sources
- Stamp Act 1949 (Act 378), First Schedule items 27 and 32 — Inland Revenue Board (LHDN)
- Budget 2026 speech, paragraphs 217–218 — Ministry of Finance
- First-home exemption orders (P.U.(A) 53 and 54/2021, as amended) — Bar Council Circular 128/2026
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