SNP Setem Hasil — Stamp Duty Declaration (Malaysia)
STAMP DUTY ASSESSMENT — SALE AND PURCHASE AGREEMENT (SNP/SPA)
Stamp Act 1949 (Act 378) | Lembaga Hasil Dalam Negeri Malaysia (LHDN)
Date of submission: [Assessment Date]
Date of instrument: [Instrument Date]
PART A — PARTIES
Vendor / Transferor: [Vendor Name] ([Vendor IC/SSM])
Purchaser / Transferee: [Purchaser Name] ([Purchaser IC])
PART B — PROPERTY PARTICULARS
Property address: [Property Address]
Title reference: [Title Reference]
Property type: [Property Type]
Title tenure: [Title Tenure]
PART C — STAMP DUTY ASSESSMENT
Instrument type: [Instrument Type]
Declared consideration: [Consideration]
JPPH market valuation: [JPPH Valuation]
Stamp duty payable: [Stamp Duty Amount]
Exemption applied: [Exemption Applied]
STAMP DUTY AD VALOREM RATES — STAMP ACT 1949 (ACT 378)
On the first RM 100,000 of consideration: 1%
On consideration from RM 100,001 to RM 500,000: 2%
On consideration from RM 500,001 to RM 1,000,000: 3%
On consideration above RM 1,000,000: 4%
Note: Stamp duty must be paid within 30 days of execution in Malaysia, or within 30 days of receipt in Malaysia for instruments executed abroad. Late payment attracts penalties under the Stamp Act 1949.
Payment may be made online via MyStamp (mystamp.hasil.gov.my) or at LHDN offices.
Purchaser / Payer of Stamp Duty
________________
Signature
Purchaser's Solicitor
________________
Signature
What Is a SNP Setem Hasil — Stamp Duty Declaration (Malaysia)?
A SNP Setem Hasil — Stamp Duty Declaration in Malaysia captures the particulars required for the filing or submission it supports.
For a residential or commercial property transaction, the SPA and the Memorandum of Transfer (Form 14A under the National Land Code 1965) must both be submitted to LHDN for stamping within 30 days of execution. The stamp duty on an SPA is assessed on an ad valorem basis on the higher of the stated purchase price or the market value assessed by JPPH (Jabatan Penilaian dan Perkhidmatan Harta) under Section 14 of the Stamp Act 1949. LHDN may commission a JPPH valuation if the stated price appears below market value, and will levy stamp duty on the higher assessed value.
The e-Stamping system introduced by LHDN allows solicitors and individuals to submit stamping applications online through the LHDN MyTax portal at mytax.hasil.gov.my or the dedicated stamp duty portal at stamps.hasil.gov.my. The stamped instrument bears the LHDN e-stamp certificate as evidence of payment. Physical stamping at LHDN branches remains available for instruments that cannot be processed through the e-Stamping system.
The Stamp Act 1949 imposes penalties for late stamping under Section 47A — a penalty of RM 25 or 5% of the unpaid stamp duty per month (whichever is higher) for instruments stamped more than 30 days after execution. Instruments that are not stamped within 3 months of execution are subject to the full penalty. An unstamped instrument is inadmissible as evidence in any civil court proceedings under Section 52 of the Stamp Act 1949 until the duty and penalty are paid.
The legal framework governing the SNP Setem Hasil — Stamp Duty Declaration (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a SNP Setem Hasil — Stamp Duty Declaration (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Land Code 1965 (Act 56) sets the foundational requirements.
When Do You Need a SNP Setem Hasil — Stamp Duty Declaration (Malaysia)?
An SNP Setem Hasil submission is required in Malaysia whenever a written instrument affecting property — including a Sale and Purchase Agreement, Memorandum of Transfer, tenancy agreement, or loan agreement — is executed and must be presented to LHDN for stamp duty assessment within the statutory timeframe.
An SNP Setem Hasil is needed when a Sale and Purchase Agreement for residential property is executed between a buyer and a licensed developer or a sub-sale vendor, and must be submitted to LHDN for stamping within 30 days of execution under the Stamp Act 1949.
An SNP Setem Hasil is required when the Memorandum of Transfer (Form 14A) is presented to the state land registry for registration of a property transfer, as the land registry requires a LHDN-stamped instrument before accepting the transfer for registration under Section 306 of the National Land Code 1965.
An SNP Setem Hasil is needed when a tenancy agreement is executed between landlord and tenant and the parties need the agreement to be admissible as evidence in court proceedings. The conveyancing solicitor or the parties themselves submit the tenancy agreement to LHDN within 30 days of execution.
An SNP Setem Hasil is required when a loan agreement or facility agreement is executed between a borrower and a bank for the purpose of financing a property purchase, and the loan documentation must be stamped to be admissible and to confirm that the charge over the property is properly perfected.
An SNP Setem Hasil is needed when a property developer or real estate agent submits multiple SPAs to LHDN in bulk on behalf of purchasers, using the e-Stamping bulk submission facility. This is common for new housing developments where the developer's panel solicitors process all SPA stampings centrally.
What to Include in Your SNP Setem Hasil — Stamp Duty Declaration (Malaysia)
A complete Malaysia SNP Setem Hasil declaration for stamp duty submission must contain the following essential elements.
Instrument details: The type of instrument being submitted for stamping (SPA, Memorandum of Transfer, tenancy agreement, loan agreement, etc.), the date of execution in DD/MM/YYYY format, and the parties to the instrument.
Property description: Full postal address, lot number, parcel number (for strata properties), district (daerah), mukim, and state. Land title particulars including the title register number, volume (jilid), folio, and lot/parcel number as registered with the Pejabat Tanah dan Galian.
Transaction value: The stated purchase price or consideration in Malaysian Ringgit (RM) as per the instrument. For tenancy agreements, the annual rent. For loan agreements, the principal loan amount. The submitter should provide any supporting documentation showing the basis for the stated consideration if LHDN may query the value.
Stamp duty calculation: The ad valorem stamp duty calculated at the applicable rates under Schedule 1 of the Stamp Act 1949 — the submitter's calculation is subject to LHDN's verification and adjustment based on JPPH's assessed market value if relevant.
Particulars of purchaser or transferee: Full legal name, MyKad or SSM registration number, and tax identification number (TIN / No. Cukai) of the purchaser or transferee. For first-time homebuyers claiming stamp duty exemptions under Budget orders, evidence of eligibility (first-time buyer declaration) must be annexed.
Exemptions and reliefs: Any stamp duty exemptions or remissions claimed by the submitter — including the first-time homebuyer exemption (Pengecualian Duti Setem Pembeli Rumah Pertama) under the annual Finance Act or subsidiary legislation, the stamp duty waiver for low-cost housing under government resettlement schemes, or the exemption for instruments between husband and wife under Item 32 of the Stamp Act 1949.
Payment details: The method of stamp duty payment — online via LHDN MyTax portal (FPX bank transfer), credit/debit card, or physical payment at LHDN branch. The LHDN receipt number or e-stamp certificate number upon successful payment.
Additional compliance elements for a SNP Setem Hasil — Stamp Duty Declaration (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). SNP Setem Hasil — Stamp Duty Declaration (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/real-estate/purchase-sale/snp-setem-hasil-malaysia
"SNP Setem Hasil — Stamp Duty Declaration (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/real-estate/purchase-sale/snp-setem-hasil-malaysia.
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title = {SNP Setem Hasil — Stamp Duty Declaration (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/real-estate/purchase-sale/snp-setem-hasil-malaysia}},
note = {Free legal document template. Based on National Land Code 1965 (Act 56)}
}Frequently Asked Questions
Stamp duty on a Sale and Purchase Agreement for property in Malaysia is calculated under Schedule 1, Item 32(a) of the Stamp Act 1949 on an ad valorem (proportional) basis. The rates effective from Budget 2024 are: 1% on the first RM 100,000 of the purchase price; 2% on the next RM 400,000 (RM 100,001 to RM 500,000); 3% on the next RM 500,000 (RM 500,001 to RM 1,000,000); and 4% on any amount above RM 1,000,000. The stamp duty is levied on the higher of the stated purchase price in the SPA or the market value assessed by JPPH. For example, a property purchased for RM 800,000 would attract: RM 1,000 + RM 8,000 + RM 9,000 = RM 18,000 in stamp duty. Separate stamp duty also applies on the Memorandum of Transfer (Form 14A) and the loan agreement. The total stamp duty on a RM 800,000 property purchase financed with an 85% mortgage would typically be approximately RM 26,000 to RM 32,000 in total instrument stamping.
A Sale and Purchase Agreement for property in Malaysia must be submitted to LHDN for stamping within 30 days of execution under Section 47 of the Stamp Act 1949. For instruments executed outside Malaysia (for example, a SPA signed by a Malaysian citizen working abroad), the 30-day period runs from the date the instrument is received in Malaysia. Failure to submit the instrument for stamping within 30 days results in a late stamping penalty under Section 47A of the Stamp Act 1949. The penalty is the greater of RM 25 or 5% of the unpaid duty per month of delay. For instruments stamped more than 12 months late, LHDN may charge penalties of up to 300% of the original stamp duty. Despite the penalty, the instrument remains valid and admissible once the outstanding duty and penalty are paid. Solicitors handling property transactions in Malaysia are required by professional obligations to submit instruments for stamping within the statutory timeframe.
LHDN's e-Stamping system allows individuals, solicitors, and property agents to submit and pay stamp duty online for most property instruments in Malaysia through the LHDN stamps portal at stamps.hasil.gov.my or through the MyTax portal at mytax.hasil.gov.my. The e-Stamping system accepts applications for stamp duty assessment on Sale and Purchase Agreements, tenancy agreements, loan agreements, and instruments of transfer. Payment is made online via FPX bank transfer through participating Malaysian banks including Maybank, CIMB Bank, Public Bank, and RHB Bank, or by credit/debit card. Upon successful payment, LHDN issues an electronic stamp certificate which is printed and attached to the physical instrument. The stamped instrument bears a QR code that can be verified by the land registry, courts, and other parties. Physical stamping at LHDN branch offices remains available as an alternative for complex or high-value instruments.
First-time homebuyers in Malaysia may benefit from stamp duty exemptions announced through annual Budget speeches and implemented under Finance Acts or subsidiary legislation. Under Budget 2023 and 2024, first-time homebuyers purchasing a residential property priced at RM 500,000 and below are entitled to a full stamp duty exemption on both the instrument of transfer (Form 14A) and the loan agreement for the financing. The exemption applies to Malaysian citizens purchasing a residential property for the first time — meaning the purchaser must not have previously owned any residential property in Malaysia. The purchaser must declare their first-time buyer status in a statutory declaration before a Commissioner for Oaths. The exemption applies regardless of the purchaser's income level. Budget 2024 also extended ad hoc stamp duty exemptions for certain categories of property and affordable housing schemes administered by KPKT. All exemption claims must be submitted with the e-Stamping application, supported by the statutory declaration.
Stamp duty is generally payable on all instruments of transfer of property in Malaysia, including transfers between family members. However, specific exemptions exist under the Stamp Act 1949 for certain intra-family transactions. Under Item 32 of Schedule 1 to the Stamp Act 1949, an instrument of transfer between spouses (husband and wife) is exempt from ad valorem stamp duty and attracts only a fixed duty of RM 10. Transfers of property from parents to children or between siblings do not receive an automatic stamp duty exemption and are liable for ad valorem duty at the standard rates unless an exemption is announced under a specific Budget measure. In Malaysia, transfer of property to a family member for nil consideration (as a gift) is assessed for stamp duty based on the market value of the property rather than the stated consideration of zero. Estate duty was abolished in Malaysia for deaths after November 1991 under the Estate Duty (Remission) Act 1991.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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