Buyer Tools
Stamp Duty Calculator (Malaysia)
Estimate the Memorandum of Transfer (MOT) stamp duty and loan agreement stamp duty payable on a residential property purchase in Malaysia, based on the current LHDN tiered rate schedule.
MOT Stamp Duty
RM 18,000
Loan Agreement Stamp Duty
RM 3,200
Total Stamp Duty
RM 21,200
View tier breakdown
| Band | Rate | Amount |
|---|---|---|
| RM 0 – RM 100,000 | 1.0% | RM 1,000 |
| RM 100,000 – RM 500,000 | 2.0% | RM 8,000 |
| RM 500,000 – RM 1,000,000 | 3.0% | RM 9,000 |
How MOT stamp duty works
For Malaysian citizens and permanent residents, MOT stamp duty is charged on a tiered scale: 1% on the first RM100,000, 2% on the next RM400,000 (RM100,001–RM500,000), 3% on the next RM500,000 (RM500,001–RM1,000,000), and 4% on anything above RM1,000,000. Each tier is taxed at its own rate — not the full price at the highest applicable rate.
Foreign individuals and foreign companies instead pay a flat 8% on the full property value, effective for purchases from 1 January 2026.
Separately, the loan or financing agreement is stamped at a flat 0.5% of the loan amount — this applies regardless of citizenship.
Malaysian citizens buying their first residential home priced at RM500,000 or below are fully exempted from both duties, for SPAs signed between 1 January 2021 and 31 December 2027.
Frequently Asked Questions
How is MOT stamp duty calculated in Malaysia?
Stamp duty on the Memorandum of Transfer is tiered for Malaysian citizens and PRs: 1% on the first RM100,000, 2% on the next RM400,000, 3% on the next RM500,000, and 4% on any amount above RM1,000,000. Foreign individuals and companies pay a flat 8% on the full property value.
Do first-time buyers get a stamp duty exemption?
Malaysian citizens buying their first residential property priced at RM500,000 or below get a 100% exemption on both MOT and loan agreement stamp duty, for SPAs executed between 1 January 2021 and 31 December 2027.
Is loan agreement stamp duty separate from MOT stamp duty?
Yes. The loan (facility) agreement is stamped separately at a flat 0.5% of the loan amount, in addition to the MOT stamp duty on the property transfer itself.
How much stamp duty do foreigners pay on Malaysian property?
Foreign individuals and foreign companies pay a flat 8% stamp duty on the full property price, effective 1 January 2026 — there is no tiered schedule as there is for citizens and permanent residents.
This calculator provides an estimate for general reference only and does not constitute legal or tax advice. Always confirm the applicable rates and exemptions with LHDN or your solicitor before making a decision.
