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Stamp Duty Malaysia 2026 — Rates & Calculator

Complete stamp duty rate table for property purchase in Malaysia — SPA (Sale & Purchase Agreement), MOT (Memorandum of Transfer), and Loan Agreement. Sourced from Stamp Act 1949 as amended by Budget 2026.

Citizens / PR

1% – 4%

Tiered by price

Foreigners (from 1 Jan 2026)

8% flat

Doubled from 4%

First-home ≤RM500k

RM0

100% exempt till Dec 2027

Stamp Duty Rates — SPA & MOT

Stamp duty on the Sale & Purchase Agreement (SPA) and Memorandum of Transfer (MOT) follows a tiered structure. Both documents are stamped at the same tiered rates based on the property price or market value (whichever is higher).

Price TrancheRate (Citizens/PR)
First RM100,0001%
RM100,001 – RM500,0002%
RM500,001 – RM1,000,0003%
Above RM1,000,0004%

Source: LHDN / Stamp Act 1949. Foreigner flat rate effective 1 Jan 2026 (Budget 2026).

Worked Examples by Property Price

Actual stamp duty you pay at common price points. First-home Malaysian buyers of property ≤RM500,000 pay RM0.

Property PriceCitizenFirst-home
RM300,000 property (affordable segment)RM5,000RM0
RM500,000 property (first-home cap)RM9,000RM0
RM750,000 property (mid-range)RM16,500RM16,500
RM1,200,000 property (premium)RM32,000RM32,000

Stamp Duty on Loan Agreement

Flat rate: 0.5% of loan amount — applied to all buyer types.

  • RM300,000 loan → RM1,500
  • RM500,000 loan → RM2,500
  • RM800,000 loan → RM4,000
  • RM1,000,000 loan → RM5,000

First-time home buyers of property ≤RM500,000 are also exempt from loan agreement stamp duty until 31 Dec 2027.

💡 First-Home Stamp Duty Exemption (Budget 2026)

100% exemption on SPA + Loan Agreement + MOT stamp duty — extended until 31 December 2027.

  • Property price ≤ RM500,000
  • Malaysian citizen only (not PR, not foreigner)
  • Must be first residential property ever owned
  • Property for own occupation (not rental/investment)
  • SPA signed on or before 31 December 2027

Savings at RM500,000: RM9,000 (SPA) + RM2,500 (loan) = RM11,500 total saved.

🏠 Calculate total property purchase cost

Stamp duty is just one cost. Add legal fees (SRO 2023 scale), MOT fees, and real estate agent commission for total cost.

Full Property Cost Guide →Legal Fees (SRO 2023)RPGT Rates (Selling)

Frequently Asked Questions

What is the stamp duty rate for property in Malaysia 2026?
For Malaysian citizens and PR: 1% first RM100,000, 2% next RM400,000 (up to RM500,000), 3% next RM500,000 (up to RM1 million), 4% above RM1 million. For non-PR foreigners from 1 Jan 2026: flat 8% (doubled from 4%). Loan agreement stamp duty is 0.5% of the loan amount. First-time home buyers purchasing property up to RM500,000 get 100% exemption on both SPA and loan stamp duty until 31 December 2027.
How much is stamp duty on RM500,000 property?
RM500,000 property stamp duty calculation: RM100,000 × 1% = RM1,000 + RM400,000 × 2% = RM8,000 = Total RM9,000. However, first-time Malaysian home buyers pay RM0 (100% exempt under Budget 2026 extension until 31 Dec 2027). On an 90% loan (RM450,000), loan agreement stamp duty is RM2,250 — also exempt for first-home buyers.
Is stamp duty waived for first home buyers in Malaysia?
Yes — first-time Malaysian citizen home buyers get 100% stamp duty exemption on SPA + Loan Agreement + MOT for properties up to RM500,000. Budget 2026 extended this to 31 December 2027. Requirements: never owned a residential property, citizen of Malaysia, purchase for own occupation.
How much is foreigner stamp duty in Malaysia 2026?
From 1 January 2026, non-PR foreigners pay a flat 8% stamp duty on SPA — doubled from the previous 4%. This applies to all property purchases regardless of price. On a RM1 million property, foreigners pay RM80,000 (vs RM24,000 for citizens). Permanent residents continue to use the tiered citizen rates.
Do I pay stamp duty on loan agreement separately?
Yes — loan agreement stamp duty is 0.5% of the loan amount, paid separately from SPA stamp duty. On a RM500,000 loan, that's RM2,500. First-home buyers under Budget 2026 exemption are waived from both SPA and loan stamp duty for properties ≤RM500,000.

Data Source

Rates sourced from the Lembaga Hasil Dalam Negeri (LHDN) and Stamp Act 1949, as amended by Budget 2026. First-home exemption period extended in Budget 2026 from original Budget 2021 scheme. Last reviewed: January 2026.

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