Effective Date : 1st January 2019 To 30th June 2020

Value of instruments of transfer and loan Exemption given on

agreement for thepurchase of first home stamp duty

Up To RM300,000 100%

Effective Date : 1st July 2019 to 31st December 2020

Value of instruments of transfer and loan

Exemption given on stamp duty
agreement for the purchase of first home

100% on the first RM300,000 and excess is

Between RM300,001 and RM500,000
subject to the prevailing rate of stamp duty
The above exemption is applicable for sale and purchase agreement executed from 2019 to
31st December 2020

from 1st Jan – 30th June

2019 STAMP DUTY SCALE
2019
First RM100,000 1%
RM100,001 To RM500,000 2%
RM500,001 and above 3%
2019 STAMP DUTY SCALE from 1st July 2019 onward
First RM100,000 1%
RM100,001 To RM500,000 2%
RM500,001 To RM1,000,000 3%
RM1,000,001 and RM2,500,000 4%

Maximum Exemption:

Property Stamp Duty

First RM100,000 1% 1,000.00
RM100,001 To RM300,000 2% 4,000.00
Total 5,000.00
Loan Agreement Stamp Duty
First RM300,000 0.50% 1,500.00
Total 1,500.00

Scenario 1:
Property Price RM300,000
Loan Amount RM270,000 (90%)
Property Stamp duty:
First RM100,000 1% 1,000.00
RM100,001 To RM300,000 2% 4,000.00
Total 5,000.00
Exemption Amount 5,000.00
Balance To Pay –
Loan Agreement Stamp duty :
RM270,000 0.50% 1,350.00
Exemption Amount 1,350.00
Balance To Pay –

Scenario 2:

SPA signed after 1st July 2019

Property Price RM335,000
Loan Amount RM301,500 (90%)

Property Stamp duty :

First RM100,000 1% 1,000.00
RM100,001 To RM335,000 2% 4,700.00
Total 5,700.00
Exemption Amount 5,000.00
Balance To Pay 700.00
Loan Agreement Stamp duty :
RM301,500 0.50% 1,507.50
Exemption Amount 1,500.00
Balance To Pay 7.50

Scenario 3:
Property Price RM250,000
Loan Amount RM225,000 (90%)

Property Stamp duty :

First RM100,000 1% 1,000.00
RM100,001 To RM250,000 2% 3,000.00
Total 4,000.00
Exemption Amount 4,000.00
Balance To Pay –
Loan Agreement Stamp duty :
RM225,500 0.50% 1,127.50
Exemption Amount 1,127.50
Balance To Pay –
Scenario 4:

SPA signed after 1st July 2019

Property Price RM500,000
Loan Amount RM450,000 (90%)

Property Stamp duty :

First RM100,000 1% 1,000.00
RM100,001 To RM500,000 2% 8,000.00
Total 9,000.00
Exemption Amount 5,000.00
Balance To Pay 4,000.00
Loan Agreement Stamp duty :
RM450,000 0.50% 2,250.00
Exemption Amount 1,500.00
Balance To Pay 750.00