Two duties, one number to budget. Uses the higher of price or market value, per LHDN assessment rules.
Duty on the transfer instrument and the loan agreement follows the First Schedule of the Stamp Act 1949. The first RM100,000 of the transfer is exempt for a first home under the current exemption order. As at 19 October 2026. Indicative only — confirm with the bank or BNM.
| Band | Rate | Note |
|---|---|---|
| Transfer, first RM100,000 | Exempt (first home) | Current exemption order |
| Transfer, RM100,001 – RM500,000 | 1% – 3% by band | Ad valorem, per Schedule |
| Loan agreement duty | 0.5% of the loan | Capped at RM2,000 |
| Foreign-owned / company | Flat 4% (transfer) | Different bands apply |
Duty figures already apply the first-home exemption on the first RM100,000.
| Example | Transfer duty | Loan duty | Total |
|---|---|---|---|
| RM500,000 first home | RM8,000 | RM2,000 | RM10,000 |
| RM800,000 first home | RM17,000 | RM2,000 | RM19,000 |
| RM500,000, not first home | RM9,000 | RM2,000 | RM11,000 |
Only on the portion covered by the current exemption order and only for eligible first-home buyers within the window. The order has been extended more than once, so confirm the version in force on your execution date.
Yes, at RM2,000. The transfer instrument is not capped and scales with price.
The buyer pays transfer duty; the borrower pays loan agreement duty. Both are usually disbursed through the lawyer and paid before registration.
Assessment uses the higher of price or market value. MOT bands: 1% to RM100k, 2% RM100k–500k, 3% above. Loan agreement: 0.5% to RM100k, 0.25% RM100k–500k, 0.1% above. First-home and HOC-era exemptions change — verify current LHDN rules before paying.
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