How is MOT Stamp Duty calculated?

For Malaysian citizens, PRs and Malaysian-incorporated companies, stamp duty is progressive, applied to each portion of the higher of property purchase price or assessable market value.

First-home exemptions & special buyers

First-home relief under P.U.(A) 53/2021 and 54/2021, as amended by 448/2025 and 449/2025, may apply to qualifying Malaysian citizens, first residential homes valued at no more than RM500,000 and qualifying SPAs signed from 1 January 2021 to 31 December 2027. All purchasers, statutory declarations, dwelling classification and lender conditions must be checked. PRs, foreign buyers and companies do not automatically qualify. Where answers or valuation are incomplete, no relief is deducted.

Foreign non-PR individuals and foreign-incorporated companies: residential transfers executed from 1 January 2026 use 8%; non-residential transfers use 4%. Before 2026 the supported foreign rate is 4%. Malaysian-incorporated companies ordinarily use the progressive rates. Special transaction relief is not included.

Each MOT band is rounded up to a RM100 unit; standard principal loan duty is RM5 for every RM1,000 or part. This may differ slightly from a simple percentage multiplication.

Also try our Housing Loan Calculator, DSR Calculator, Auction Deal Calculator or Sarawak Land Calculator.

Rules reviewed: 9 October 2026. LHDN 2026 stamp duty guidance · Exemption orders & declaration guidance.