Stamp duty calculation for the following matters :-

a) Sale and Transfer

Consideration/ Adjudicated value	Stamp duty
First RM100,000	1%
Subsequent RM400,000	2%
Amount in excess of RM500,000	3%

b) Charges, Debentures and other Security or Financing Documents

Security Document	Stamp duty
Principal instrument	Loan Amount x 0.5%
Secondary instrument	RM10 (nominal stamp duty)

c) Lease and Tenancy

[monthly rental] x 12 months – RM2,400/RM250 x [1 (lease/ tenancy not exceeding 1 year) or 2 (lease/ tenancy exceeding 1 but not 3 years or 4 (lease/tenancy exceeding 3 years or any indefinite period)]

There are remissions and exemptions for transfer/ purchase of Property as follows :-
a) Transfer by love and affection
(i) between husband and wife – PU(A) 420/2007


(ii) between parents and child and vice-versa – PU(A) 434/2002

b) Purchase of Property
(i) First of purchase of residential Property less than RM400,000 - PU(A) 417/2012


(ii) Loan for first purchase of residential Property less than RM400,000 – PU(A) 416/2012


(iii) Purchase of Property classified as “Green Building Index” – PU(A) 410/2009


(iv) Loan for purchase of Property under PRIMA - PU(A) 441/2011