Kalkulator Duti Setem Penyewaan / Pajakan
Duti setem yang perlu dibayar bagi perjanjian penyewaan komersial mengikut tempoh pajakan dan sewa tahunan.
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Tenancy / lease stamp duty
Stamp duty on a commercial tenancy agreement, charged per RM250 of annual rent by the length of the term.
How this is calculated
Annual rent is monthly rent times twelve. Under the current rules that chargeable rent is divided by RM250 and rounded up to a whole unit, then multiplied by the rate for the term: RM1 for up to one year, RM3 for over one to three years, RM5 for over three to five years, and RM7 for over five years. A minimum duty of RM10 applies to a dutiable instrument. Each duplicate or counterpart copy is stamped at a flat RM10.
For agreements dated before 1 January 2025, tick the box: the first RM2,400 of annual rent is exempt and the older RM1 / RM2 / RM4 per RM250 rates apply.
Material change to flag: the Finance Act 2024 removed the first-RM2,400 exemption and revised the rates with effect from 1 January 2025. Some online calculators still show the old exemption. This tool defaults to the current regime; use the checkbox only for agreements executed before that date.
Rate source: Stamp Act 1949 (lease/tenancy), as amended by the Finance Act 2024, administered by LHDN. Current per-RM250 rates (RM1 / RM3 / RM5 / RM7) and removal of the RM2,400 exemption verified across 2026 industry guidance. Guidance only, not tax advice. Confirm with LHDN. See /terms.