Malaysia Property Stamp Duty Tax Calculator (MOT & Loan Agreement)

About the Malaysia Property Stamp Duty Tax Calculator (MOT & Loan Agreement)

Buying property in Malaysia means paying stamp duty by value on two documents: the instrument of transfer (the memorandum of transfer, MOT, or a deed of assignment) and, if you borrow, the loan agreement. This calculator applies the Stamp Act 1949 to your price: the transfer is charged on a 1% to 4% scale on the price or the market value, whichever is higher, and the loan agreement at 0.5% of the loan (Stamp Act 1949, First Schedule).

It also handles the two cases that change the answer most: a foreign buyer pays a flat 8% on a home and 4% on other property, and a Malaysian citizen buying a first home priced up to RM500,000 pays no stamp duty on either document. Nothing you type leaves your browser.

Without a pass, the free preview shows the total stamp duty in full, with the first rows of the working; a Pro pass unlocks the duty on the transfer and on the loan, every band, the exemption saved and the summary to copy.

Common uses

• Budget the cash you need on top of the down payment before you sign an SPA.
• Check the stamp duty in your lawyer’s quotation.
• See what the first-home exemption saves you, or why it does not apply.
• Work out the duty a foreign buyer or a foreign company pays on a home or an office.

The scale on the transfer

Item 32(a) of the First Schedule charges a conveyance, assignment or transfer on sale on the price or the market value, whichever is greater, for every RM100 or part of RM100:

• RM1 per RM100 (1%) on the first RM100,000;
• RM2 per RM100 (2%) on RM100,001 to RM500,000;
• RM3 per RM100 (3%) on RM500,001 to RM1,000,000;
• RM4 per RM100 (4%) on anything above RM1,000,000.

So stamp duty = 1% × the first RM100,000 + 2% × the next RM400,000 + 3% × the next RM500,000 + 4% × the rest. A RM450,000 home pays RM1,000 + RM7,000 = RM8,000.00. The buyer pays it (the Third Schedule names the transferee), and the same scale applies to a deed of assignment for a property that has no title of its own yet (Stamp Act 1949).

Foreign buyers

A foreign company, or a person who is neither a Malaysian citizen nor a permanent resident, pays a flat rate on the whole value instead of the scale: 8% on residential property (item 32(ab), added by the Finance Act 2025) and 4% on other property (item 32(aa)). Residential property means a house, condominium, apartment, flat, service apartment or small office home office (SOHO) used solely as a dwelling. Permanent residents and companies set up in Malaysia pay the ordinary scale.

The loan agreement

A loan agreement or charge that is the main security for a loan is stamped at RM5 for each RM1,000 or part of the loan (item 27(a)(iii)), which is 0.5%: a RM405,000 loan costs RM2,025.00. The borrower pays it. Only the principal security pays the 0.5%: another security document for the same loan, such as the charge when the loan agreement is the principal one, is stamped at a fifth of that duty, capped at RM10 (item 27(b)). Other documents carry small fixed duties: an agreement not otherwise charged, such as the sale and purchase agreement (SPA) itself, is RM10 (item 4), and a hire-purchase agreement for a car is RM10 (item 22(6)).

The first-home exemption

Budget 2026 extended the 100% stamp duty exemption on the instrument of transfer and the loan agreement for a Malaysian citizen’s first residential home priced up to RM500,000 by two years, to sale and purchase agreements signed up to 31 December 2027 (Budget 2026 tax measures). It is all or nothing: a home priced at RM500,001 pays the full duty. Exemptions are claimed when the documents are stamped by quoting the exemption order (LHDN); your lawyer checks the other conditions of the order.

Limitations

• Covers purchases. Gifts and transfers between family members, transfers between related companies, leases and shares have rules and remissions of their own.
• Legal fees, the valuation fee and the disbursements in your lawyer’s bill are not stamp duty and are not included; nor are the fixed RM10 duties on the SPA itself and on a secondary loan security.
• LHDN assesses the duty and can use a market value higher than your price; the market value you enter is only an estimate.
• The first-home exemption has conditions in its exemption order beyond the price and citizenship; your lawyer confirms you qualify.

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