Malaysia Property Stamp Duty Guide (2026): Rates & Calculator
Last updated July 2026 — rates reflect the latest publicly available guidance and are subject to change. Always verify with a licensed conveyancing lawyer before purchase.
Stamp duty on the Memorandum of Transfer (MOT) is one of the biggest upfront costs when buying property in Malaysia. Rates differ sharply depending on whether you're a citizen, permanent resident, or foreign buyer. Use the calculator below for a quick estimate, then read on for the full breakdown.
Stamp Duty Calculator
MOT Stamp Duty for Citizens & PRs
Malaysia applies a progressive (tiered) stamp duty scale on the property transfer instrument for citizens and permanent residents:
| Price Band | Rate |
|---|---|
| First RM100,000 | 1% |
| Next RM400,000 (RM100,001–RM500,000) | 2% |
| RM500,001–RM1,000,000 | 3% |
| Above RM1,000,000 | 4% |
Foreign Buyer Stamp Duty: 8% Flat Rate
From 1 January 2026, non-citizens and foreign companies pay a flat 8% stamp duty on residential property purchases, up from the previous 4% rate. This flat rate does not apply to Malaysian permanent residents, who use the same tiered rates as citizens. See our Singapore buyer's guide for the full foreign-buyer purchase process.
First-Time Homebuyer Exemption
Malaysian citizens buying their first home priced up to RM500,000 can get a stamp duty exemption on both the transfer instrument and the loan agreement — extended under Budget 2026 through 31 December 2027. This exemption is only available to citizens; foreign buyers do not qualify.
Loan Agreement Stamp Duty
Separately from the MOT, the loan or financing agreement that governs your mortgage attracts its own stamp duty at a flat rate of 0.5% of the loan amount — unless you qualify for the first-time homebuyer exemption above.
Buying in Johor Bahru
Whether you're a first-time Malaysian buyer or a Singaporean purchasing across the border, stamp duty is one part of a wider cost picture that includes legal fees and the property price itself. EXSIM's Causewayz Square, The Celestz, and The Asteriaz are among the developments in Johor Bahru's growth corridor near JB CIQ and the RTS Link.
Frequently Asked Questions
How is MOT stamp duty calculated in Malaysia?
How much stamp duty do foreign buyers pay in Malaysia?
Is there a stamp duty exemption for first-time homebuyers?
What is loan agreement stamp duty?
Do Malaysian permanent residents pay the same stamp duty as foreigners?
Considering a property purchase in Johor Bahru?
