Duti Setem LHDN Online: How to Stamp Factory Transfer, Loan and Tenancy Documents on MyTax
How to pay duti setem LHDN online on MyTax e-Duti Setem since 2026: self-assessment phases, ad valorem duty on a factory transfer with Klang examples, tenancy and loan duty, the 30-day deadline, penalties and the PKPS 2026 penalty waiver.
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- Peter TanREN 12771 · 016-666 6872
Key Takeaways
- Every stamp duty payment to LHDN now goes through e-Duti Setem inside MyTax. Since 1 January 2026 the path is MyTax > Perkhidmatan ezHASiL > Duti Setem > e-Duti Setem, and the electronic stamp duty return (BNDS) is mandatory for every type of instrument (LHDN STSDS guideline).
- Tenancy agreements and general agreements such as an SPA are self-assessed today; property transfers are not yet. Self-assessment (STSDS) started with tenancies, securities and general stamping on 1 January 2026, transfers of real property without a JPPH valuation follow on 1 January 2027, and everything else on 1 January 2028 (LHDN).
- You have 30 days from signing to submit, then 30 days from submission to pay. Late stamping costs RM50 or 10% of the duty within three months, then RM100 or 20% (LHDN penalties).
- A factory transfer pays ad valorem duty of 1%, 2%, 3% and 4% in bands on the higher of price or market value, or a flat 4% when the buyer is a foreign company or a non-citizen without PR. On the JPPH-registered median Klang terrace factory price of RM850,000 that is RM19,500.
- The old "cop duti setem" is now a Stamp Certificate (Sijil Setem) that you download once after payment and attach to the document. Unstamped agreements signed from 2023 to 2025 can still be stamped penalty free until 31 December 2026 under LHDN's PKPS 2026 programme.
People search "duti setem LHDN online" when they have just signed something: a tenancy for a warehouse, a sale and purchase agreement for a factory, a loan offer from the bank. The rules changed on 1 January 2026, when the old STAMPS portal moved into MyTax and LHDN began its stamp duty self-assessment system. This guide explains, for factory and warehouse owners, tenants and buyers, how online stamping works now, what each document costs, who pays, the deadlines and the mistakes that bring penalties.
This is general information, not legal or tax advice. Your lawyer or tax agent should confirm the duty on your own documents.
What is duti setem and which factory documents need it?
Stamp duty is charged under the Stamp Act 1949 on instruments, not transactions: a written document, including an electronic one, listed in the First Schedule of the Act (LHDN, Pengenalan Duti Setem). An unstamped instrument cannot be used as evidence in court, which is why a landlord or buyer should never leave it unstamped (LHDN, adjudication).
There are two kinds of duty. Ad valorem duty depends on a value, such as the price in a transfer or the rent in a tenancy. Fixed duty is a flat amount, such as RM10 on an agreement not otherwise charged.
| Document in a factory deal | Stamp Act item | Duty | Who pays |
|---|---|---|---|
| Memorandum of Transfer (Form 14A) | 32(a) | 1% to 4% in bands on price or market value, whichever is higher | Buyer (transferee) |
| Transfer to a foreign company or non-citizen without PR | 32(aa) | Flat 4% | Buyer |
| Loan or charge for the purchase | 27(a)(iii) | RM5 per RM1,000 (0.5%) | Borrower (chargor) |
| Sale and purchase agreement | 4 | Fixed RM10 | First party to sign |
| Tenancy or lease | 49(a) | RM1, RM3, RM5 or RM7 per RM250 of annual rent by term | Tenant (lessee); landlord pays for the counterpart |
Sources: the Stamp Act 1949, First and Third Schedules, and LHDN's First Schedule guideline of 30 June 2026. Small and medium enterprises get lower loan rates on the first part of the amount under item 27(a)(i).
How much is ad valorem stamp duty on a factory purchase?
Item 32(a) charges the Memorandum of Transfer per RM100 of the price or the market value, whichever is greater:
| Portion of value | Rate |
|---|---|
| First RM100,000 | 1% |
| RM100,001 to RM500,000 | 2% |
| RM500,001 to RM1,000,000 | 3% |
| Above RM1,000,000 | 4% |
Item 32(aa) replaces the scale with a flat 4% when the buyer is a foreign company or an individual who is neither a citizen nor a permanent resident. The 8% rate under item 32(ab) from 1 January 2026 covers residential property only, so it does not apply to a factory, warehouse or industrial land (LHDN guideline).
Worked examples at Klang registered prices
These use JPPH-registered medians for Klang and Port Klang transactions over 24 months to August 2026:
| Factory | Registered median price | Local buyer (scale) | Foreign buyer (4%) |
|---|---|---|---|
| Terrace factory | RM850,000 | RM19,500 | RM34,000 |
| Semi-detached factory | RM5 million | RM184,000 | RM200,000 |
The terrace figure is RM1,000 on the first RM100,000, RM8,000 on the next RM400,000 and RM10,500 on the remaining RM350,000. If the bank lends, say, RM680,000, the loan agreement adds RM3,400 at 0.5%. Use the legal fees and stamp duty calculator for your own price, and see how to buy a factory in Malaysia for the full purchase timeline.
How do you pay duti setem LHDN online, step by step?
Anyone can stamp their own document. LHDN lists law firms, banks, insurers, registered agents and individuals as e-Duti Setem users (LHDN e-Duti Setem). For a tenancy or a general agreement, the self-assessment steps from LHDN's FAQ and operating guideline are:
- Get a Tax Identification Number (TIN). The payer and every party named in the agreement must have one. Register through e-Daftar in MyTax if you do not.
- Log in to MyTax at mytax.hasil.gov.my and go to Perkhidmatan ezHASiL > Duti Setem > e-Duti Setem.
- Choose your role (individual or agent), then Borang Permohonan > Penyeteman.
- Pick the correct stamping type. A factory or warehouse tenancy goes under Sewa / Pajakan; an SPA goes under Penyeteman Am; a loan or service agreement under Sekuriti.
- Fill in the BNDS and upload the signed document with any supporting papers.
- Click Rumusan Pengiraan to see the duty, check it, then submit. Under self-assessment the duty is treated as assessed on the day you submit.
- Pay within 30 days by FPX, eTT (virtual account) or bill payment through Public Bank or CIMB BizChannel.
- Download the Sijil Setem and attach it to the document. It can only be printed once from the portal, so save the PDF.
What is different for a factory transfer?
Until Phase 2 starts, a Memorandum of Transfer stays under formal assessment: the BNDS and Form 14A are submitted with the SPA and title, an LHDN officer assesses the duty, and you pay within 30 days of the notice of assessment. From 1 January 2027, transfers that do not need a JPPH valuation move to self-assessment; those that do stay formal until the system is complete (LHDN guideline). In practice the buyer's lawyer handles this.
What are the deadlines and penalties?
An instrument signed in Malaysia must be submitted within 30 days of signing, or within 30 days of first arriving in Malaysia if signed abroad (section 47). Payment is then due within 30 days of the BNDS or the notice of assessment.
| Situation | Penalty or fine |
|---|---|
| Stamped within 3 months after the deadline | RM50 or 10% of the unpaid duty, whichever is higher |
| Stamped later than that | RM100 or 20%, whichever is higher |
| Failing to submit the BNDS and instrument (s72C) | Fine up to RM10,000, or a penalty of RM200 to RM2,000 |
| Incorrect BNDS or wrong information (s72D) | Fine of RM1,000 to RM10,000 plus a special penalty equal to the duty undercharged |
LHDN says no penalty applies in the first year of self-assessment for an incorrect BNDS or wrong information affecting the duty (FAQ). Records must be kept for seven years from the date the duty is paid (section 35B), and LHDN can audit them.
Unstamped tenancies from 2023 to 2025: the PKPS 2026 window
Under the Program Khas Pengakuan Sukarela Duti Setem 2026, any instrument signed between 1 January 2023 and 31 December 2025 that is stamped and paid between 1 January and 31 December 2026 has its late penalty remitted automatically, with no appeal needed, and will not be audited. Fraud cases are excluded. If your factory tenancy or renewal from those years was never stamped, this is the time.
How much is duty on a factory or warehouse tenancy?
Item 49(a) charges duty on one year's rent: RM1 per RM250 for a term up to one year, RM3 for over one to three years, RM5 for over three to five years and RM7 above five years. A lease longer than three years must also be registered at the land office on Form 15A, which carries RM10 duty once the agreement itself is stamped (LHDN guideline).
At the JPPH-registered Klang medians, a two-year tenancy of a terrace factory at RM3,500 a month pays RM504, and a detached factory at RM19,700 a month pays RM2,838. Our tenancy stamp duty calculator does the arithmetic, and the factory tenancy stamp duty guide covers rent clauses and SST.
What changes for a factory compared with a house?
- No first-home relief. The statutory declarations on the e-Duti Setem portal for first-home exemptions are for residential buyers; a factory pays the full scale.
- Bigger values hit the 4% band fast. Most of a RM5 million semi-detached factory is charged at 4%.
- Foreign buyers pay 4%, not 8%. The 8% rate is for residential property only.
- Group restructuring can qualify for relief. Transfers between associated companies, reconstructions and amalgamations can apply for relief under sections 15 and 15A at the nearest LHDN state director's office (LHDN).
- Long leases need land office registration. Many industrial leases run past three years, so Form 15A matters more than for a house.
Common mistakes when stamping online
- Counting the 30 days from handover or the lease start instead of the signing date.
- Choosing the wrong category (an SPA under Sewa, a tenancy under Am), which gives the wrong duty and can count as an incorrect BNDS.
- Forgetting renewals, novations and sub-tenancies: LHDN lists each as a separate instrument.
- Declaring a price below market value on a transfer: duty is on the higher figure.
- Losing the Sijil Setem: it prints once, so keep the PDF with the signed agreement.
Frequently Asked Questions
How do I do duti setem with LHDN?
Log in to MyTax, open Perkhidmatan ezHASiL > Duti Setem > e-Duti Setem, choose Borang Permohonan > Penyeteman, select the stamping type, fill in the BNDS and upload the signed document. Submit, pay within 30 days and download the Stamp Certificate.
How do I register for LHDN stamp duty online?
Individuals need a Tax Identification Number, which you can get through e-Daftar in MyTax, and then log in with their MyTax ID. Law firms, banks, insurers and companies register a user ID with supporting documents such as a company registration certificate and a letter of authority.
How do I pay LHDN stamp duty?
Payment is online through FPX, eTT to a virtual account, or bill payment through Public Bank or CIMB BizChannel. Under self-assessment you can pay right after submitting the BNDS; under formal assessment you pay after the notice of assessment, in both cases within 30 days.
How do I get a setem hasil today?
Manual adhesive stamps and franking have been replaced by online stamping. After you pay on e-Duti Setem the system issues a Sijil Setem, which you attach to the document as proof that it is duly stamped.
How much is the stamp duty on a RM850,000 factory?
On the standard scale it is RM19,500 for a local buyer: 1% on the first RM100,000, 2% on the next RM400,000 and 3% on the remaining RM350,000. A foreign company or a non-citizen without PR pays a flat 4%, which is RM34,000.
Who pays the stamp duty on a factory tenancy agreement?
The Stamp Act makes the tenant liable for the original agreement and the landlord for the counterpart copy. The tenancy can shift the cost by agreement, but LHDN looks to the tenant if the duty is unpaid.
Can I still stamp an old tenancy without a penalty?
Yes, if it was signed between 1 January 2023 and 31 December 2025 and you stamp and pay by 31 December 2026. LHDN remits the penalty automatically under PKPS 2026.
FactoryHub is dedicated to helping every client find the right factory or warehouse. For factories and warehouses in Klang, Port Klang and Shah Alam, contact Peter Tan (REN 12771) at 016-666 6872 or Jason Low (PEA 1478) at 012-288 1834.
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