The two stamp duties you pay when buying property — on the transfer (MOT) and on the loan agreement — including the first-home exemption and the 2026 foreign-buyer rate.
Official source, coverage and how this is calculated: see our data methodology →
Tiered duty on the transfer (MOT) plus 0.5% on the loan agreement — with the first-home exemption if you qualify.
Duty is charged on the price or market value, whichever is higher. If your bank values the property above the price you paid, use that figure.
The loan-agreement exemption for SPAs signed after 31 December 2025 rests on P.U.(A) 449/2025, which we have not yet confirmed from the gazette. Ask your solicitor before relying on it.
Transfer (MOT) duty — Stamp Act 1949, First Schedule item 32(a): for every RM100 (or part of RM100) of the price or market value, whichever is greater — 1% on the first RM100,000, 2% up to RM500,000, 3% up to RM1 million, 4% beyond. Foreign buyers instead pay a flat 8% on residential transfers executed from 1 January 2026.
Loan agreement duty — item 27(a): RM5 for every RM1,000 (or part) of the loan — 0.5%. On a typical 90% loan against RM500,000, that is RM2,250.
First-home exemption — for a citizen's first home at RM500,000 or less. Transfer duty: zero under P.U.(A) 53/2021, for SPAs signed up to 31 December 2027 (extended by P.U.(A) 448/2025). Loan agreement duty: zero under P.U.(A) 54/2021 for SPAs signed up to 31 December 2025; for later SPAs the exemption rests on P.U.(A) 449/2025, which we have not yet confirmed from the gazette, though the calculator still applies it and says so. It is a hard cut-off, not a discount — at RM500,001 you pay full duty on the whole value. Lapsed schemes (such as the old 75% i-MILIKI discount for RM500,001–RM1 million homes, whose window closed in December 2023) are deliberately not included here.
Stamp duty is one line of the upfront bill — check the repayment fits first.
Transfer (MOT) duty is tiered under the Stamp Act 1949: 1% on the first RM100,000, 2% from RM100,001 to RM500,000, 3% from RM500,001 to RM1 million, and 4% above RM1 million — charged on the price or market value, whichever is higher. The loan agreement adds 0.5% of the loan amount.
Not for homes at RM500,000 or below. A Malaysian citizen buying their first residential property — never having owned one, even inherited or jointly — pays no duty on the transfer for sale and purchase agreements signed up to 31 December 2027. The loan agreement exemption ran to 31 December 2025; its extension (P.U.(A) 449/2025) has not yet been confirmed from the gazette. Above RM500,000 the exemption does not apply at all.
For transfers executed from 1 January 2026, non-citizens (excluding permanent residents) and foreign companies pay a flat 8% on residential property instead of the tiered rates, plus the normal 0.5% loan agreement duty.
Within 30 days of execution, on the consideration or the market value, whichever is greater — so if the valuation comes in above your purchase price, duty is charged on the valuation. Late stamping attracts penalties on top of the duty.
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