How Do You Stamp a Tenancy Agreement in Malaysia?

Stamping a tenancy agreement in Malaysia is done through e-Duti Setem, the online stamp duty portal operated by LHDN (Lembaga Hasil Dalam Negeri). It replaced the old STAMPS portal on 1 January 2026 and is accessed through the MyTax portal at mytax.hasil.gov.my. The process takes a few minutes and produces a legally recognised e-stamp certificate that makes the agreement admissible in court.

Key Takeaways

Stamping must be done within 30 days of signing. Late stamping incurs a penalty
The portal is e-Duti Setem, accessed via MyTax at mytax.hasil.gov.my. The old STAMPS portal no longer accepts submissions
Stamp duty is calculated on the full annual rent as of 2026. The previous RM2,400 exemption was removed under the Finance Act 2024
Rates vary by lease duration: RM1 per RM250 for leases under 1 year, RM3 per RM250 for 1 to 3 years, RM5 per RM250 for above 3 years
An unstamped agreement cannot be used as evidence in court, which limits what a landlord can enforce in a dispute
Both the landlord's copy and the tenant's copy need to be stamped. The tenant's copy carries an additional RM10 fee

Why Does Stamping Matter?

A tenancy agreement that has not been stamped is not admissible as evidence in Malaysian courts. This means that if a dispute arises, whether over unpaid rent, property damage, or early termination, the landlord cannot rely on the agreement to support their claim. The agreement still exists as a contract between the parties, but its enforceability in court proceedings is severely limited.

Stamping is not optional. It is a legal requirement under the Stamp Act 1949.

What Are the 2026 Stamp Duty Rates?

Rates are based on annual rent and lease duration. As of 2026, the full annual rent is used in the calculation. The previous exemption on the first RM2,400 of annual rent no longer applies.

| Lease Duration | Rate | |---|---| | Less than 1 year | RM1 for every RM250 (or part thereof) of annual rent | | 1 year to 3 years | RM3 for every RM250 (or part thereof) of annual rent | | Above 3 years | RM5 for every RM250 (or part thereof) of annual rent |

An additional RM10 applies for the tenant's duplicate copy.

Example Calculation

For a 2-year lease at RM2,500 per month:

Annual rent: RM2,500 x 12 = RM30,000
RM30,000 / RM250 = 120
120 x RM3 = RM360
Plus RM10 for tenant's copy: RM370 total

How Do You Stamp Using e-Duti Setem?

The process is done entirely online. A MyTax account is required. Registration is free at mytax.hasil.gov.my.

Step 1. Log in to MyTax and select the e-Duti Setem module.

Step 2. Choose the document type: Perjanjian Sewa (Tenancy Agreement).

Step 3. Enter the tenancy details: property address, monthly rent, tenancy start and end dates.

Step 4. Review the stamp duty amount calculated by the system.

Step 5. Pay via FPX or debit/credit card. Payment is processed immediately.

Step 6. Download the e-stamp certificate. This is the legal record of stamping and should be kept with the tenancy agreement.

What Changed in 2026?

Two changes took effect from 1 January 2026:

e-Duti Setem replaced STAMPS. The old STAMPS portal (stamps.hasil.gov.my) was decommissioned. All stamp duty submissions now go through the MyTax portal via e-Duti Setem. Existing workflow tools and property platforms that connected to STAMPS required updating.

RM2,400 exemption removed. Under the Finance Act 2024, the previous exemption on the first RM2,400 of annual rental from stamp duty was removed. Stamp duty is now calculated on the full annual rent from the first ringgit. For a lease at RM2,500 per month, this means the full RM30,000 annual rent is subject to stamp duty rather than RM27,600 (the previous taxable amount after exemption).

Who Pays the Stamp Duty?

Malaysia law does not specify which party must pay stamp duty on a tenancy agreement. In practice, it is negotiated. Common arrangements are that the landlord pays, the tenant pays, or costs are split equally. Whatever is agreed should be stated in the tenancy agreement to avoid a dispute later.

Screen Your Tenant Before You Sign

Stamping protects you in court. Knowing who you are renting to protects you before anything goes wrong.

Before finalising any tenancy agreement, check whether your prospective tenant has been reported by other landlords for unpaid rent, property damage, or disputes.

Screen your tenant on Tenant Griffin

FAQ

What happens if I stamp the agreement late in Malaysia?

Stamping after the 30-day deadline incurs a penalty. The penalty amount increases with the length of the delay. Stamping late is still better than not stamping at all. An unstamped agreement cannot be used as evidence in court.

Can I still use the old STAMPS portal?

No. The STAMPS portal was replaced by e-Duti Setem on 1 January 2026. All tenancy agreement stamp duty submissions must now be done through MyTax at mytax.hasil.gov.my.

Is the e-stamp certificate as valid as a physical stamp?

Yes. An e-stamp certificate issued through e-Duti Setem is legally equivalent to a physical stamp and is admissible in court.

How much does it cost to stamp a 1-year lease in Malaysia?

For a 1-year lease, the rate is RM1 for every RM250 of annual rent. For a monthly rent of RM2,000 (annual rent RM24,000): RM24,000 / 250 = 96 x RM1 = RM96, plus RM10 for the tenant's copy, for a total of RM106.

Who is responsible for stamping the tenancy agreement?

Either party can complete the stamping process. In practice, the party who initiates it varies. What matters is that stamping is done within 30 days of signing. Who pays is a separate matter and should be agreed upon and written into the tenancy agreement.

Does a verbal tenancy agreement need to be stamped?

A verbal agreement cannot be stamped. There is no document to submit. Verbal agreements are also far harder to enforce in court. A written, stamped tenancy agreement is the only reliable basis for legal action if a dispute arises.

What was the RM2,400 exemption and has it been removed?

Previously, the first RM2,400 of annual rental income was excluded from stamp duty calculations. The Finance Act 2024 removed this exemption. From 1 January 2026, stamp duty is calculated on the full annual rent with no exemption.