The real estate industry is a billion ringgit industry and the Federal Government also wants a piece of the cake. It does this in the form of stamp duty on real estate transactions.

  • Stamp Duty on Transfers
    All transfers of property attract stamp duty regardless whether the acquirer gives consideration for the transfer or not. Usually, acquirers of property pay money for the acquisition. But sometimes the acquisition may be way of gift.
    Value of Property
    Up to RM 100,000
    From RM 100,001 to RM 500,000
    From RM 500,001 onwards
    Rate of Stamp
    1%
    2%
    3%
     
  • Stamp Duty on Charges
    A charge on property is an instrument created by statue, namely the NLC. It affords the Chargee a security for loan granted to the Charger over the property charged.

    Stamp duty is calculated at the rate of about 0.5% of the loan amount    .
  • Stamp Duty on Leases and Tenancy Agreements
    First, calculate the total rent for one year. Then, deduct RM 2,400 from that total annual rent as the first RM 2,400 is free from stamp duty. Then divide by 250 as every 250 the charge is RM1.

    Next, calculate the stamp duty payable based on the following table:

    When the Lease is for a period
    Not exceeding
    one year
    Exceeding one
    but not exceeding
    3 years
    Exceeding
    3 years
    x
    1.00
    x
    2.00
    x
    4.00

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