Work out the transfer (MOT) and loan-agreement stamp duty on a property purchase. 2026 rates, including the 8% foreigner rate.
| Price band | Citizen / PR | Foreigner |
|---|---|---|
| First RM100,000 | 1% | 8% flat |
| RM100,001–500,000 | 2% | (residential) |
| RM500,001–1,000,000 | 3% | 4% flat |
| Above RM1,000,000 | 4% | (commercial) |
Plus loan-agreement stamp duty of 0.5% of the financed amount, all buyers.
Transfer (MOT) stamp duty for citizens is tiered: 1% on the first RM100,000, 2% from RM100,001 to RM500,000, 3% from RM500,001 to RM1,000,000, and 4% above RM1,000,000. There is a separate loan-agreement stamp duty of 0.5% of the financed amount.
From 1 January 2026 foreign buyers pay a flat stamp duty on the transfer instrument — 8% for residential property and 4% for commercial — with no tiers. The 0.5% loan-agreement duty still applies.
Malaysia has run first-home stamp-duty exemptions in past budgets, usually capped at a price ceiling. Check the current year's incentive, as eligibility and ceilings change each Budget.
Loan-agreement stamp duty is a flat 0.5% of the loan amount. On a RM540,000 loan (90% of a RM600,000 home) that is RM2,700.
For guidance only — not legal or tax advice. Exemptions and Budget incentives change yearly. Confirm with your lawyer. Sources: Yeo Law Chambers — Stamp Duty & RPGT 2026 updates, LHDN (IRBM) — Real Property Gains Tax.