How to Stamp Tenancy Agreement Malaysia Online (mytax E‑duti Setem), 2026 Step‑by‑step

Last updated: July 27, 2026, reflects MyTax e‑Duti Setem changes under the Finance Act 2024 implementation.

What Changed in 2026, Quick Answer

If you need to know how to stamp a tenancy agreement in Malaysia online in 2026, the short answer is this: every tenancy stamping transaction now goes through MyTax e‑Duti Setem, the self‑assessment model (SDSAS) operated by the Inland Revenue Board of Malaysia (LHDN). The former STAMPS portal has been decommissioned, and the entire workflow, from form submission to payment and certificate download, sits inside the MyTax platform. Under the Stamp Act 1949 (Act 378), as amended by the Finance Act 2024, you have exactly 30 days from the date of execution of the tenancy agreement to get it stamped, or face a graduated penalty regime.

This guide walks you through each step of the MyTax e‑Duti Setem process, explains current tenancy agreement stamp duty rates Malaysia 2026, shows worked cost examples, and sets out the penalties for late compliance. Whether you are a tenant renting your first apartment, a micro‑landlord managing a single unit, or a letting agent handling a portfolio, the procedure below applies to you.

Industry observers expect the shift to self‑assessment to accelerate processing times but also to place more compliance risk on individual taxpayers, getting the details right the first time is now more important than ever. For complex tenancy arrangements or cross‑jurisdictional leases, consider consulting a qualified conveyancing lawyer before you submit.

Is Stamping Compulsory, and Why It Matters

Yes. Under the Stamp Act 1949 (Act 378), a tenancy agreement is a stampable instrument. Failing to stamp it does not make the agreement void between the parties, but it carries two serious consequences that every landlord and tenant should understand.

Admissibility. An unstamped or insufficiently stamped instrument is inadmissible as evidence in any civil court proceeding in Malaysia. If a landlord needs to enforce a rental arrears claim, or a tenant needs to prove the agreed rental amount and deposit terms, the unstamped agreement cannot be produced as evidence until the duty and any applicable penalty have been paid. This can cause costly delays and, in fast‑moving disputes, may effectively deny a party its remedy.

Penalties. Beyond the evidential bar, LHDN may impose penalties for late or non‑stamping. The Finance Act 2024 amendments reinforced the penalty framework, making it essential to stamp a tenancy agreement Malaysia online within the statutory 30‑day window.

Legal Status of Unstamped Agreements, Evidence and Remedies

Consider two scenarios. A landlord sues for three months’ unpaid rent and produces the tenancy agreement in court, if it is unstamped, the court will refuse to admit it until the landlord pays the outstanding duty plus any penalty. Conversely, a tenant facing an unlawful eviction who relies on tenancy terms recorded only in an unstamped document will find the same evidential door closed. In both cases, the agreement can be retroactively stamped (with penalties), but the delay and additional cost can be avoided entirely by stamping on time. The Malaysian Bar has consistently advised practitioners that ensuring timely stamping is a basic risk‑management step for any tenancy transaction.

Which Tenancy Agreements Must Be Stamped, Scope and Exceptions

All tenancy and lease agreements executed in Malaysia that grant a right to occupy immovable property in exchange for rent are stampable, regardless of whether the property is residential or commercial. This includes fixed‑term tenancies (for example, six months, one year, or three years), periodic tenancies, and renewal agreements that constitute a fresh grant of tenancy.

Related instruments, such as guarantees given in connection with a tenancy, or supplementary agreements varying the rent, may also attract stamp duty depending on their terms. Sub‑lease agreements are treated the same way as primary tenancies for stamping purposes. Licence agreements that genuinely confer a personal right to use (rather than exclusive possession) may fall outside the scope, but the distinction is narrow and fact‑specific. When in doubt, stamp.

How Much Stamp Duty, Rates, Worked Examples and Mini Calculator

The tenancy agreement stamp duty rates Malaysia 2026 are set out in the First Schedule to the Stamp Act 1949. Duty is calculated based on the annual rent (or the average annual rent for multi‑year tenancies) and the duration of the tenancy. The table below summarises the standard framework.

For the purposes of the LHDN tenancy agreement stamp duty calculator, “annual rent” means the total rent payable in any one year of the tenancy. If the rent varies across the term, you calculate the aggregate rent for the entire period and divide by the number of years (or part‑years) to arrive at the average annual rent.

Worked Examples

• Example 1, 12‑month residential tenancy at RM 1,500 per month. Annual rent = RM 18,000. Duty = RM 18,000 ÷ 250 = 72 units × RM 1 = RM 72.
• Example 2, 2‑year commercial tenancy at RM 3,000 per month. Total rent = RM 72,000. Average annual rent = RM 36,000. Duty = RM 36,000 ÷ 250 = 144 units × RM 2 = RM 288.
• Example 3, 3‑year residential tenancy, RM 2,000 per month for years 1–2, RM 2,200 per month for year 3. Total rent = (RM 2,000 × 24) + (RM 2,200 × 12) = RM 48,000 + RM 26,400 = RM 74,400. Average annual rent = RM 24,800. Duty = RM 24,800 ÷ 250 = 99.2 → 100 units (rounded up to the next whole unit) × RM 2 = RM 200.

You can verify your own figures using the tenancy agreement stamp duty calculator on the LHDN e‑Duti Setem portal. The calculator auto‑populates once you enter the rental amount and tenancy period during the BNDS submission process on MyTax.

Step‑by‑Step: How to Stamp Tenancy Agreement Online via MyTax e‑Duti Setem

This is the core procedural section explaining how to do e‑stamping for a tenancy agreement in 2026. Follow each numbered step carefully. The entire process can be completed in a single sitting if you have your documents and payment method ready.

Checklist, What to Prepare Before You Stamp

• A signed, executed copy of the tenancy agreement (PDF format, clearly legible).
• Identity details of both landlord and tenant (NRIC numbers for Malaysians; passport numbers for foreigners).
• A valid Tax Identification Number (TIN) for the person submitting the stamping request.
• MyTax account credentials (registered email and password).
• An online payment method, FPX internet banking, credit/debit card, or other method accepted on the MyTax platform.
• Tenancy details: commencement date, end date, monthly rental amount, any advance rent or deposit figures.

Step 1, Register for TIN and MyTax Login

If you do not already have a TIN, apply through the LHDN e‑Daftar service or visit any LHDN branch. Once your TIN is issued, register for a MyTax account using the TIN, your NRIC or passport number, and a valid email address. You will receive a verification email, complete the activation before proceeding. If you already have a MyTax account from previous tax filings, your existing credentials work for e‑Duti Setem.

Step 2, Prepare the Tenancy Document

Scan or save the fully executed tenancy agreement as a single PDF file. Ensure every page is legible, signatures are visible, and the rental amount, tenancy period, and party names match exactly what you will enter in the online form. The system validates these details during submission, any mismatch between the uploaded document and the form fields will trigger a rejection or manual review.

Step 3, Log In and Navigate to e‑Duti Setem

Log in to MyTax at mytax.hasil.gov.my. From the dashboard, locate the e‑Duti Setem service module. Select New Application (or equivalent), then choose the instrument type. For tenancy agreements, select the category corresponding to SDSAS, Tenancy / Lease.

Step 4, Completing the BNDS / SDSAS Form Fields

The Borang Nyata Duti Setem (BNDS) is the self‑assessment return you must complete. Key fields include:

• Instrument type: Select “Tenancy Agreement” or “Lease” as applicable.
• Parties: Enter the full legal names and identification numbers of the landlord (lessor) and tenant (lessee). Names must match the executed agreement exactly.
• Property address: Enter the full address of the rented premises.
• Tenancy period: Enter the commencement date and expiry date. The system calculates whether the tenancy falls within the “not exceeding 1 year”, “1–3 years”, or “exceeding 3 years” bracket.
• Monthly rental: Enter the agreed monthly rent. If rent varies across the term, enter the total aggregate rent and the system will compute the average annual figure.
• Date of execution: Enter the date the agreement was signed. This is the date from which the 30‑day stamping deadline runs, enter it accurately.

Upload the PDF of the executed tenancy agreement when prompted. The system may impose file‑size limits (typically up to 10 MB). If your file exceeds the limit, compress the PDF before uploading.

Step 5, Review, Pay and Receive Receipt

After completing the BNDS fields, the system auto‑calculates the stamp duty payable based on the tenancy agreement stamp duty rates Malaysia 2026. Review the computed amount carefully. If it matches your own calculation (refer to the worked examples above), proceed to payment. Select your preferred payment method, FPX is the most commonly used, and complete the transaction.

Upon successful payment, the system generates a digital stamping certificate and a transaction receipt. Download and save both immediately. The stamped certificate contains a unique reference number that can be verified through the LHDN Stamps verification portal.

Step 6, Downloading and Saving the Stamped Copy

Print a copy of the stamped certificate and attach it to the original tenancy agreement. Both landlord and tenant should retain copies. The digital certificate stored within your MyTax account can be re‑downloaded if needed, but it is good practice to keep a local PDF backup. If the stamped certificate is ever challenged, you can verify its authenticity using the reference number on the LHDN portal.

Troubleshooting tips: If you encounter login errors, clear your browser cache or try a different browser, the MyTax portal works best on current versions of Chrome or Edge. If file upload fails, check that the PDF is not password‑protected or corrupted. If party name fields reject your entry, ensure you are not using abbreviations that differ from the agreement text.

Timeline and Comparison Table, Key Dates and Processes

Understanding the legislative timeline helps you appreciate why the process has changed and when deadlines bite. Below is a summary of the key milestones that affect how you stamp a tenancy agreement Malaysia online today.

The 30‑day clock starts on the date of execution, that is, the date on which the last party signs the agreement. If the agreement is signed by the tenant on 5 March and by the landlord on 8 March, the deadline runs from 8 March. Early indications suggest that LHDN applies the date‑of‑execution rule strictly, so it is prudent to stamp as soon as both signatures are in place.

Penalties, Late Stamping and How Penalties Are Calculated

The tenancy stamping penalty Malaysia regime under the Stamp Act 1949 (as amended by the Finance Act 2024) is designed to encourage prompt compliance. If you miss the 30‑day deadline, LHDN imposes a penalty calculated as a percentage of the unpaid duty, escalating with the length of the delay.

How to Calculate Late Stamping Penalty, Worked Example

Suppose you have a 12‑month tenancy at RM 1,500 per month (stamp duty = RM 72, as computed above). You sign on 1 February but do not stamp until 15 June, that is four‑and‑a‑half months after the deadline. Your penalty falls in the “more than 3 months but within 6 months” bracket: 10% of RM 72 = RM 7.20. Because RM 7.20 is less than the minimum RM 50, you pay the minimum. Total payable on 15 June = RM 72 (duty) + RM 50 (penalty) = RM 122.

For a higher‑value commercial tenancy, say, RM 288 in duty, the same delay would produce a 10% penalty of RM 28.80, still below the RM 50 minimum, so the penalty is RM 50. But if the delay extends beyond six months, the 20% bracket applies: 20% of RM 288 = RM 57.60, which exceeds the RM 100 minimum floor only when the duty itself is above RM 500. For most standard tenancies, the minimum penalty figures are the operative amounts.

Appealing or Regularising a Late Stamp

LHDN retains discretion to remit or reduce penalties in certain circumstances. If you have a reasonable excuse for the delay, for example, hospitalisation or a system outage during the 30‑day window, you may write to the Collector of Stamp Duties requesting a waiver or reduction. Attach supporting documentation and a completed BNDS. The likely practical effect of the self‑assessment regime is that voluntary late stamping, with full payment of duty and penalty, will be processed without further enforcement action in most cases, but LHDN’s discretion is not guaranteed.

Common Mistakes and How to Avoid Them

• Mismatched party names. The names entered in the BNDS must match the names in the agreement character‑for‑character. An “Ahmad bin Abdullah” in the agreement and “Ahmad Abdullah” in the form will cause rejection. Check before you submit.
• Wrong execution date. Entering the date you started filling out the form rather than the actual date of signing will miscalculate your 30‑day window and may lead to an incorrect penalty assessment.
• Incorrect rent figure. Enter the monthly rent as stated in the agreement, do not include security deposits or utility charges unless they form part of the contractual rent.
• Missing annexures. If the tenancy agreement references attached schedules (inventory lists, floor plans), include them in the uploaded PDF. An incomplete document may be flagged for manual review.
• Unsupported file format. Only PDF files are accepted. Photographs of agreements (JPEG, PNG) or Word documents will be rejected at upload.
• Expired MyTax session. The portal may time out during extended form completion. Save your progress or work from your checklist so you can re‑enter data quickly if the session drops.

What to Do If You Need to Amend a Tenancy After Stamping

If the parties agree to vary the terms of a stamped tenancy, for instance, increasing the rent mid‑term or extending the tenancy period, the variation instrument itself may need to be separately stamped. A supplementary agreement that changes the rental amount or extends the duration constitutes a new stampable instrument under the Stamp Act 1949. You would submit a fresh BNDS through e‑Duti Setem for the supplementary agreement, with duty calculated on the incremental consideration.

If you stamped the original agreement with incorrect details (wrong rent amount, wrong dates), contact LHDN to request rectification. In most cases, you will need to submit a revised BNDS and pay any additional duty arising from the correction. Overpaid duty may be refundable on application to the Collector of Stamp Duties, though refund processing times can be lengthy.

When to Get Legal Help, Templates, Liability Allocation and Dispute Risk

For straightforward residential tenancies at market rent, the stamping process is designed to be handled without professional assistance. However, certain situations warrant consulting a conveyancing lawyer:

• The tenancy involves non‑standard clauses (break options, rent‑free periods, landlord’s renovation obligations) that affect how duty is calculated.
• Security deposit disputes are anticipated, and you need the agreement drafted to maximise enforceability.
• The property is held under a corporate structure, or the tenant is a foreign entity, introducing cross‑border compliance layers.
• You are a letting agent managing multiple properties and need a compliant workflow for bulk stamping.

Qualified conveyancing lawyers can also review template tenancy agreements to ensure they comply with current legislation and that all stampable instruments arising from the transaction are identified. Browse conveyancing professionals in Malaysia for specialist guidance.

Conclusion, Stamp on Time, Stamp Online

The process of stamping a tenancy agreement Malaysia online in 2026 is more streamlined than ever, but the compliance obligations are stricter. The MyTax e‑Duti Setem platform consolidates what was previously a multi‑portal process into a single login, and the SDSAS self‑assessment model means the duty you declare is the duty you pay. Get it right within 30 days and the entire transaction costs a modest sum and takes minutes. Miss the deadline, and the penalty regime adds avoidable expense and potential evidential risk to your tenancy.

To recap the essential steps: register for a TIN and MyTax account; prepare a clean PDF of the executed tenancy agreement; log in to e‑Duti Setem and complete the BNDS with accurate details; pay the auto‑calculated duty via FPX or card; and download your stamped certificate immediately. Keep copies for both landlord and tenant.

For tenancies with non‑standard terms, multi‑property portfolios, or cross‑border elements, professional guidance ensures you meet every stamping and compliance requirement. Browse qualified conveyancing professionals to find the right adviser for your situation.

This article is published for general informational purposes and does not constitute legal advice. For advice specific to your tenancy or stamping situation, please consult a qualified Malaysian conveyancing lawyer.

Sources

1. LHDN, Stamps / e‑Duti Setem Guidance (Official Portal)
2. MyTax, e‑Duti Setem Access / BNDS Forms (LHDN)
3. Finance Act 2024, Federal Gazette / Attorney‑General’s Chambers
4. Stamp Act 1949 (Act 378), Laws of Malaysia / Attorney‑General’s Chambers
5. Malaysia Government Digital Services, LHDN Stamping Management System
6. Malaysian Bar, Guidance and Practice Notes on Stamp Duty