How is stamp duty on a tenancy agreement calculated in Malaysia?

Stamp duty is charged on the annual rent. From 1 January 2025 the rate is RM1 per RM250 of annual rent for a lease up to 1 year, RM3 for 1–3 years, RM5 for 3–5 years, and RM7 for over 5 years. The RM2,400 exemption was removed, units of RM250 are rounded up, and a minimum duty of RM10 applies.

Who pays the tenancy agreement stamp duty?

By custom in Malaysia the tenant pays the stamp duty, though this can be negotiated. The agreement must be stamped with LHDN within 30 days of signing.

Malaysia Rental Stamp Duty Calculator (2025 / 2026)

Monthly rent

Lease term

Estimated stamp duty

RM 216

on RM18,000 annual rent

Who pays?

By custom the tenant pays the stamp duty, but this is negotiable.

When?

Stamp the agreement with LHDN within 30 days of signing to avoid penalties.

How?

Pay online via LHDN's STAMPS e-stamping portal, or at a stamp office.

This calculator is a free estimate based on the tenancy stamp-duty rates that took effect on 1 January 2025 (RM2,400 exemption removed; RM1 / RM3 / RM5 / RM7 per RM250 of annual rent by lease term; minimum RM10). It does not include legal fees or agent charges. Figures are for guidance only — confirm the exact duty with LHDN or a licensed firm before stamping. RoomyFlow is not a tax or legal adviser.

Renting out rooms? Stop chasing rent in WhatsApp.

RoomyFlow gives you one ledger, fair utility splits, and tenants who pay themselves — built for room-rental landlords in Malaysia.

Start 14-day free trial

No credit card. Works on your phone.

Malaysia Rental Stamp Duty Calculator

How this is calculated

Renting out rooms? Stop chasing rent in WhatsApp.