Stamping a tenancy agreement used to mean someone else worked out what you owed. As of 2026, that job is yours.
Tenancy and lease instruments moved into Phase 1 of the Stamp Duty Self-Assessment System on 01/01/2026, and they are now submitted through e-Duti Setem on the MyTax portal. LHDN no longer assesses the amount for you — you calculate it, you declare it, you pay it, and any error sits with you.
The process itself is short. The arithmetic is the part worth slowing down for.
What you need before you start
Have these ready and the whole thing takes about fifteen minutes.
- A MyTax account at mytax.hasil.gov.my, which requires an income tax number. If you do not have one, register first via e-Daftar — we covered how to register for an income tax number.
- The signed tenancy agreement, scanned as a PDF.
- MyKad or passport details for both landlord and tenant.
- The property address and, where applicable, the title details.
- Monthly rent, term length, and the commencement date.
- Online banking for FPX payment.
Count how many stamped copies you actually need before you start — typically one original plus a copy each for landlord and tenant. Each additional copy carries its own RM10.
How to calculate the duty
Stamp duty on a tenancy is charged on every RM250, or part of RM250, of annual rent, at a rate determined by the length of the term.
| Term of tenancy | Rate per RM250 of annual rent |
|---|---|
| Up to 1 year | RM1 |
| Over 1 year to 3 years | RM3 |
| Over 3 years to 5 years | RM5 |
| Over 5 years | RM7 |
Two things trip people up.
First, the old exemption on the first RM2,400 of annual rent is gone. Duty is computed on the full annual rent under the Finance Act 2024 scale.
Second, "or part of RM250" means you round up, not down. Annual rent of RM24,100 is 97 blocks, not 96.4.
Worked example. Rent of RM1,800 a month on a two-year tenancy.
- Annual rent: RM1,800 × 12 = RM21,600
- Blocks of RM250: RM21,600 ÷ 250 = 86.4, rounded up to 87
- Term is over one year, so the rate is RM3
- Duty: 87 × RM3 = RM261
- Two additional stamped copies: RM20
- Total payable: RM281
The minimum duty on the original instrument is RM10. Where rent varies across the term, the calculation uses the average annual rent.
Step by step on MyTax
- Log in to MyTax. Go to mytax.hasil.gov.my and sign in with your identification number and password. First-time users need to complete first-time-login registration.
- Open the stamp duty service. From the ezHasil services menu, select e-Duti Setem (formerly handled by the STAMPS portal, which no longer serves this purpose).
- Start a new application and select the instrument type — tenancy or lease, as applicable to your document.
- Enter the parties. Landlord and tenant names and identification numbers, exactly as they appear on the agreement. A mismatch here is the most common rejection reason.
- Enter the agreement details. Property address, monthly rent, term, commencement and expiry dates, and the number of copies to be stamped.
- Self-assess the duty. Enter the amount you calculated. Check the annual rent figure and the term band once more before proceeding — this is the declaration, and it is yours.
- Upload the signed agreement as a PDF.
- Submit and pay via FPX. Keep the payment reference.
- Download the stamp certificate once processing completes, then attach or print it with each copy of the agreement.
Keep the digital certificate. It is the proof that matters.
The 30-day deadline and what late costs
Stamp within 30 days of the date the agreement is signed.
Miss it and penalties apply on the outstanding duty. Under the current regime, reported penalties run at RM50 or 10% of the duty (whichever is higher) for up to three months late, rising to RM100 or 20% beyond three months.
There is a second, sharper consequence. An unstamped agreement is not admissible as evidence in court until the duty and any penalty have been paid. If you are ever arguing over a withheld deposit or an early termination, that is precisely the moment you need the document to count.
On a RM261 duty, a 20% penalty is about RM52. Cheap insurance, expensive lesson.
Common rejections and how to avoid them
- Name or IC mismatch between the form and the uploaded agreement. Copy them character by character.
- Wrong term band. A tenancy of exactly 12 months sits in the "up to 1 year" band; 12 months plus an option to renew is not automatically a longer term, but a stated 24-month term is.
- Rounding down. Part-blocks of RM250 round up.
- Missing signatures or dates on the uploaded PDF. Unsigned documents get bounced.
- Wrong copy count, which leaves you paying a second time for a copy you forgot.
If an application is rejected, the portal states the reason. Correct and resubmit — the 30-day clock runs from the signing date, not the first attempt, so do not sit on it.
Who pays, and other practicalities
Practice in Malaysia is that the tenant bears the stamp duty, but the tenancy agreement itself governs. Settle it in writing before signing rather than discovering the assumption afterwards.
Either party can file. A landlord stamping on behalf of both, or an agent doing it as part of the paperwork, is entirely normal — just confirm who is doing it so the deadline does not fall between two people each assuming the other handled it.
Stamp duty is only one of the upfront numbers. The full stack is in 7 upfront costs of renting in Malaysia.
Rates and procedures are set by LHDN and published on hasil.gov.my; a plain-language summary of the 2026 position is available from PropertyGuru.
FAQ
How much is stamp duty on a tenancy agreement in Malaysia?
RM1, RM3, RM5 or RM7 per RM250 of annual rent, depending on whether the term is up to one year, one to three years, three to five years, or over five years. Minimum duty on the original is RM10.
Can I still use the STAMPS portal?
No. Tenancy and lease instruments are stamped through e-Duti Setem on MyTax under the Stamp Duty Self-Assessment System from 01/01/2026.
How long do I have to stamp a tenancy agreement?
Thirty days from the date of signing. Late-stamping penalties apply after that, and the agreement is not admissible in court until duty and penalty are paid.
Do I need an income tax number to stamp a tenancy agreement?
You need a MyTax account, which requires an income tax number. If you do not have one, register through e-Daftar first.
How many copies should I stamp?
Usually three — the original plus one each for landlord and tenant. Each additional stamped copy costs RM10 on top of the duty.
