Estimates for guidance only, based on the rules in force in 2026. Your lawyer, banker or tax adviser will confirm the final figures.
MOT stamp duty rates 2026
| Portion of price | Malaysian / PR | Foreigner |
|---|---|---|
| First RM100,000 | 1% | 8% flat |
| RM100,001 – RM500,000 | 2% | |
| RM500,001 – RM1,000,000 | 3% | |
| Above RM1,000,000 | 4% |
Sources: Stamp Act 1949 (First Schedule); Finance Act 2025 — 8% on residential transfers to non-citizens and foreign companies from 1 Jan 2026; Budget 2026 — first-home exemption extended to 31 Dec 2027.
Solicitors' Remuneration Order 2023 (in force 15 July 2023): 1.25% on the first RM500,000 (minimum RM500), 1% on the next RM7,000,000; above RM7.5M negotiable but not more than 1%. Service tax on legal services is 8%.
Common questions
How is stamp duty calculated on a RM3.5 million house in Malaysia?
For a Malaysian or PR buyer: 1% on the first RM100,000 (RM1,000), 2% on the next RM400,000 (RM8,000), 3% on the next RM500,000 (RM15,000) and 4% on the remaining RM2.5M (RM100,000) — RM124,000 in total. A foreign buyer pays a flat 8%, which is RM280,000.
What is the lawyer fee for buying a RM3.5 million property?
Under the Solicitors' Remuneration Order 2023: 1.25% of the first RM500,000 (RM6,250) plus 1% of the next RM3M (RM30,000) = RM36,250, plus 8% SST (RM2,900) and disbursements.
Do permanent residents pay the 8% foreign-buyer stamp duty?
No. Malaysian permanent residents are excluded from the 8% rate and pay the normal tiered rate.