Stamp Duty on Tenancy Renewal in Malaysia
Yes — every tenancy renewal in Malaysia needs to be stamped with LHDN. The rate is RM1 per RM250 of annual rent (1-year leases) or 0.4% of average annual rent (1–3 year leases). Same as a new tenancy.
File within 14 days of signing. Updated for 2026 LHDN rates.
TL;DR
- ✓ Yes you need to stamp the renewal. Every renewal is a fresh stampable document.
- ✓ Rate: RM1 per RM250 of annual rent for 1-year leases, or 0.4% of average annual rent for 1–3 year leases.
- ✓ Tenant typically pays by Malaysia convention (the renewal can specify otherwise).
- ✓ 14-day filing window from signing. Late stamping incurs penalty of RM25 (≤3 months late) or 4× duty (>3 months late).
- ✓ Same rate for residential and condo — only rent and lease length change the duty.
- ✓ File via LHDN e-Stamping at mytax.lhdn.gov.my.
Worked Examples
| Lease term | Rent | Total rent | Stamp duty |
|---|---|---|---|
| 1 year | $2,000/mo | $24,000 | $96 |
| 1 year | $3,000/mo | $36,000 | $144 |
| 1 year | $5,000/mo | $60,000 | $240 |
| 2 years | $3,500/mo | $84,000 | $168 |
| 2 years | $4,500/mo | $108,000 | $216 |
| 3 years | $3,000/mo | $108,000 | $144 |
For leases over 3 years, LHDN uses the highest annual rent across the term and applies a different rate band. See LHDN — stamp duty information.
When and How to File
1. Sign the renewal first.
The 14-day clock starts from the date both parties sign. Best practice: sign + stamp on the same day to avoid losing track.
2. Log into LHDN e-Stamping.
Go to mytax.lhdn.gov.my, log in with MyKad/MyPR, select Stamp Duty → File Stamp Duty.
3. Choose "Lease / Tenancy Agreement".
Enter property address, lease start/end dates, and rent. LHDN auto-calculates the duty.
4. Pay via online banking or eGIRO.
Receive the stamp certificate immediately by email. Attach the certificate to your renewal agreement.
Generate your renewal agreement
Renew your existing Malaysia tenancy in 2 minutes. Updated dates, new rent, LHDN-stamp-duty-ready PDF.
Renting in Thailand? See Thailand stamp duty on rental agreements (0.1% of total rent, paid at signing).
Frequently Asked Questions
Do I need to pay stamp duty on a tenancy renewal in Malaysia?
Yes. Each tenancy agreement — including a renewal — is a separate stampable document under the Stamp Duties Act. The rate is RM1 per RM250 of the annual rent for the renewal term (for leases of 1 year or less), or RM3 per RM250 of the annual rent (for renewals of 1–3 years). It must be paid to LHDN within 14 days of signing the renewal agreement.
How much is stamp duty for a tenancy renewal?
For a 1-year renewal at $3,000/month: total rent = $36,000, stamp duty = 0.4% × $36,000 = $144. For a 2-year renewal at $4,000/month: total rent = $96,000, average annual rent = $48,000, stamp duty = 0.4% × $48,000 = $192. The rate is the same as for a new tenancy agreement.
Who pays the stamp duty on a tenancy renewal — landlord or tenant?
LHDN does not legally specify who pays. By Malaysia convention, the tenant pays — this is what most tenancy agreements specify in the stamp duty clause. However, the parties can agree otherwise; some renewals shift the cost to the landlord as a negotiation lever.
When is the stamp duty due on a renewal?
Within 14 days of signing the renewal agreement, if signed in Malaysia. Within 30 days if signed overseas. Late stamping incurs a penalty of RM25 (if up to 3 months late) or 4× the duty (more than 3 months late). File and pay via LHDN e-Stamping at mytax.lhdn.gov.my.
Is the stamp duty rate the same for property renewals and condo renewals?
Yes. Stamp duty on tenancy agreements is property-type-agnostic — the same 0.4% rate applies to residential rentals, private condos, landed property, and room rentals. The only thing that changes the duty is the rental amount and the lease length.
Do I need to stamp the renewal if I am extending an existing lease without changes?
Yes — even if rent and terms are unchanged, a renewal creates a new tenancy period and is a fresh stampable document. The only exception is if the original agreement contained an explicit "option to renew" clause that pre-stamped a defined renewal term, but this is uncommon.
How do I calculate stamp duty on a tenancy renewal with a rent increase?
Use the new (increased) rent for the renewal term, not the old rent. For example: original rent was $3,000/month, renewal at $3,300/month for 1 year → total rent = $39,600, stamp duty = $158.40. Stamp duty is always based on the rent stated in the renewal agreement itself.
What happens if I forget to stamp a tenancy renewal?
An unstamped renewal is not admissible as evidence in a Malaysia court — meaning if there is a dispute, you cannot rely on the agreement. You can stamp it late but will incur penalties (capped at 4× the original duty). Stamp it within 14 days to avoid penalties.