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Stamp Duty

Stamp Duty Self-Assessment System (STSDS)

Implementation of STSDS in Malaysia
  1. The Stamp Duty Self-Assessment System was introduced in phases based on the type of instrument or agreement, starting 1 January 2026, to ensure a more efficient and systematic stamping and payment system.
  2. Through STSDS, the duty payer or appointed agent needs to:
    1. have a Tax Identification Number (TIN);
    2. log in via the MyTax portal;
    3. upload the instrument to be stamped under STSDS;
    4. fill in the STSDS application form;
    5. make a self-assessment of the stamp duty value payable on the instrument;
    6. make payment within the stipulated period; and
    7. keep the instrument and all related records of the instrument that has been stamped for a period of 7 years from the date the duty was paid.
  3. With the implementation of STSDS, the duty payer or appointed agent needs to submit the STSDS Return Form together with the instrument to be stamped, and the declaration submitted is deemed to have been assessed by the Collector at the time it is submitted to LHDNM (Inland Revenue Board of Malaysia).

Phase 1 (Implementation Date: 1 January 2026)
Lease/Tenancy, Security, and General Stamping

Phase 2 (Implementation Date: 1 January 2027)
Transfer of Real Property (not involving JPPH valuation)

Phase 3 (Implementation Date: 1 January 2028)
Other than the instrument categories in Phase 1 and 2

Improving the efficiency of the duty assessment system

  • Integrated duty processing through electronic submission of forms, assessment, and payment via seamless system integration. The stamping duty process will become simpler, faster, easier, and more secure.
  • Stamp duty assessment is generated upon submission of the STSDS Return Form, and payment can be made at the same time without needing to wait for an assessment notice to be issued by LHDNM.
  • Examples of countries that have implemented STSDS include Singapore, Hong Kong, United Kingdom, Ireland, and Australia.

Increasing knowledge of instruments and improving compliance by duty payers

Duty payers will be able to correctly identify instruments and their applicable duties, thereby increasing awareness and compliance with the provisions of the Stamp Act 1949.