Free tool · Updated October 2026

Tenancy Agreement Stamp Duty Calculator Malaysia 2026 for Factory and Warehouse Leases

Enter the monthly rent, the fixed term and the number of copies. The calculator applies the rates in force since 1 January 2025, with no RM2,400 exemption, and shows the formula so you can check it against your lawyer's bill.

Monthly rent

If the rent steps up or has a rent-free period, enter the average monthly rent over the term.Other monthly sums paid to the landlord (optional)

For example a service or maintenance charge payable under the agreement.

Fixed term in the agreement

yearsmonths

For a 3+1 tenancy enter 3 years: the renewal is stamped when it is signed.

Duplicate copies to stampOne for the landlord is usual. Add more for a bank or agent.

Same rent on other terms

Up to 1 year (RM1)RM1,200
Over 1 to 3 years (RM3)RM3,600
Over 3 to 5 years (RM5)RM6,000
Over 5 years (RM7)RM8,400

Annual rent and other sums: RM300,000
Units of RM250 (rounded up): 1,200
Rate for this term: RM3 per RM250
Duty on the original agreement: RM3,600
Duplicates: 1 x RM10 = RM10

Total stamp duty

RM3,610

Formula: RM300,000 / 250 = 1,200 x RM3 = RM3,600 + RM10 = RM3,610

By law the tenant pays the original and the landlord pays the duplicates, unless the agreement says otherwise.
Refundable security and utility deposits are not rent, so leave them out. Advance rent is already part of the rent.

Estimate under Stamp Act 1949 item 49(a) as in force from 1 January 2025 (no RM2,400 exemption). Confirm with LHDN e-Duti Setem on MyTax or your lawyer before paying.

Tenancy agreement stamp duty rates in 2026

Lease term	Duty per RM250 of annual rent	About % of annual rent
Up to 1 year	RM1	0.4%
Over 1 year, up to 3 years	RM3	1.2%
Over 3 years, up to 5 years	RM5	2.0%
Over 5 years	RM7	2.8%

These rates apply to agreements signed from 1 January 2025 (Finance Act 2024, Stamp Act 1949 First Schedule item 49(a)). Every duplicate costs RM10 and the minimum duty on any agreement is RM10. Agreements signed before 2025 used the old scale: the first RM2,400 of annual rent was exempt and the rest paid RM1, RM2 or RM4 per RM250. Budget 2027, tabled on 9 October 2026, announced no change to tenancy stamp duty.

How to calculate stamp duty on a tenancy agreement

Annual rent = monthly rent x 12. Add any other sums payable to the landlord under the agreement, such as a service charge. If the rent steps up, use the average over the term.
Divide the annual rent by RM250 and round up. Any part of RM250 counts as a full unit.
Multiply by the rate for the fixed term: RM1, RM3, RM5 or RM7.
Add RM10 for each duplicate copy. The total is never less than RM10.

Examples for typical factory rents

Stamp duty on the original agreement only; add RM10 for each duplicate. A 3+1 tenancy is stamped on its fixed 3-year term, and the renewal agreement is stamped later on its own 1-year term (shown here at the same rent).

RM8,000 a month

Annual rent: RM96,000
2-year tenancy: RM1,152 (RM3)
3+1: first 3 years: RM1,152 (RM3)
3+1: renewal year, later: RM384 (RM1)
One fixed 4-year lease: RM1,920 (RM5)

RM25,000 a month

Annual rent: RM300,000
2-year tenancy: RM3,600 (RM3)
3+1: first 3 years: RM3,600 (RM3)
3+1: renewal year, later: RM1,200 (RM1)
One fixed 4-year lease: RM6,000 (RM5)

RM80,000 a month

Annual rent: RM960,000
2-year tenancy: RM11,520 (RM3)
3+1: first 3 years: RM11,520 (RM3)
3+1: renewal year, later: RM3,840 (RM1)
One fixed 4-year lease: RM19,200 (RM5)

Who pays, and by when

Tenant: pays the duty on the original agreement (Stamp Act 1949, Third Schedule item 8(a)).
Landlord: pays the RM10 duty on the duplicate (Third Schedule item 8(b)). The agreement can shift either cost, and factory tenancies often put both on the tenant.
Deadline: within 30 days of signing, or 30 days after the agreement first reaches Malaysia if it was signed abroad.
Late stamping: RM50 or 10% of the unpaid duty, whichever is higher, within 3 months after the deadline; RM100 or 20% after that (rates from 1 January 2025).
Leases over 3 years: register on Form 15A at the land office; Form 15A pays RM10 once the agreement is stamped.

Stamping under self-assessment from 1 January 2026

Tenancy and lease agreements are in Phase 1 of LHDN's Stamp Duty Self-Assessment System (STSDS), which started on 1 January 2026. The duty payer, or a lawyer or agent acting for them, needs a Tax Identification Number (TIN), logs in to e-Duti Setem through MyTax, uploads the signed agreement, fills in the stamp duty return and self-assesses the duty. The return counts as the assessment, so the rent and term you declare are your responsibility. Payment is due within 30 days of submitting the return, and records must be kept for 7 years. LHDN can raise an additional assessment within 5 years. For the first year of STSDS, LHDN says it will not penalise an incorrect return.

Factories for rent Factory tenancy stamp duty guide (rates, SST and key clauses)Legal fees and stamp duty calculator for buying a factory All calculators

FAQ

How much is the stamp duty on a tenancy agreement in Malaysia in 2026?

Take the average annual rent, divide it by RM250 and round up, then multiply by RM1 for a term of up to 1 year, RM3 for over 1 and up to 3 years, RM5 for over 3 and up to 5 years, or RM7 for longer. A 2-year factory tenancy at RM25,000 a month: RM300,000 / 250 = 1,200 units x RM3 = RM3,600, plus RM10 for each duplicate copy. The minimum duty is RM10.

Is the RM2,400 stamp duty exemption for tenancy agreements still available?

No. The Finance Act 2024 removed it for agreements signed from 1 January 2025, so rent is dutiable from the first ringgit. Agreements signed before that date used the old scale: the first RM2,400 of annual rent was exempt and the rest paid RM1, RM2 or RM4 per RM250. A calculator that still deducts RM2,400 understates the duty.

Who pays the stamp duty on a tenancy agreement, the tenant or the landlord?

Under the Third Schedule of the Stamp Act 1949 the tenant (lessee) pays the duty on the original agreement and the landlord (lessor) pays for the duplicate. The parties can agree a different split, and factory tenancies often put stamp duty and legal costs on the tenant, so check the letter of offer before you sign.

How is a 3+1 year tenancy stamped?

LHDN charges the term written in the agreement, so a fixed 3-year term with an option to renew for 1 more year falls in the RM3 band. When the option is exercised, the renewal agreement is stamped as its own instrument on its own term. If one agreement grants a fixed 4-year term instead, the RM5 band applies to the whole rent, which costs two-thirds more.

What is the deadline for stamping and what are the penalties?

Stamp within 30 days of signing, or within 30 days of first receiving the agreement in Malaysia if it was signed abroad. Late stamping costs RM50 or 10% of the unpaid duty, whichever is higher, within 3 months after the deadline, and RM100 or 20% after that. Until it is stamped the agreement cannot be used as evidence in court.

How do I stamp a tenancy agreement in 2026?

Tenancy and lease agreements are in Phase 1 of LHDN's Stamp Duty Self-Assessment System (STSDS), which started on 1 January 2026. The payer needs a Tax Identification Number (TIN), logs in to e-Duti Setem through MyTax, uploads the signed agreement, completes the stamp duty return and pays within 30 days of submitting it. Keep the records for 7 years. Many tenants let their lawyer file it.

Do I include the deposit, advance rent or service charge?

Refundable security and utility deposits are not rent and are normally left out. Advance rent is simply rent paid early, so it is already part of the monthly rent you enter. Service or maintenance charges payable to the landlord under the agreement count as other considerations, so add them in the calculator. If the rent steps up or includes a rent-free period, enter the average monthly rent over the term.

Does a factory lease longer than 3 years need anything else?

Yes. A lease over 3 years should be registered at the land office on Form 15A under the National Land Code. Once the lease agreement is duly stamped, Form 15A pays a fixed RM10 under item 49(e). Registration protects the tenant if the property is sold or the bank enforces its charge.

Is this calculator's result final?

No, it is an estimate. LHDN's e-Duti Setem system works out the duty from the return you submit, and the final amount depends on the exact terms of your agreement. Confirm with e-Duti Setem on MyTax or with your lawyer. Service tax on rent and legal fees are separate costs.

Sources

Checked on 2026-10-11. This is an estimate, not legal advice: confirm the duty on LHDN e-Duti Setem (MyTax) or with your lawyer.

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