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Malaysia Stamp Duty and Buying Cost Calculator 2026
Budget 2026 doubled stamp duty for foreign buyers to a flat 8%. On a RM 2,500,000 KLCC apartment that is RM 200,000 in transfer duty alone, before legal fees, loan stamping, or a single ringgit of furnishing. Entry costs are no longer a rounding error; they decide whether a deal works.
This tool computes the full upfront bill: MOT stamp duty, SPA legal fees on the 2023 scale (subsale Table A or the developer's discounted Table B), loan agreement duty, loan documentation fees, and the state consent levies foreign buyers face in Penang and Johor. Four profiles cover citizens, PRs, foreigners and first-time buyers. One timing rule matters for foreigners: the 8% applies to any MOT executed on or after 1 January 2026, whatever the SPA date. Rates last verified 21 July 2026.
= RM 2,500,000
Purchase Type
Foreign buyers typically secure 50 to 70% margin from Malaysian banks.
Foreign Buyer Checks
Minimum purchase price for foreigners
- All residential
- RM 1,000,000
Every foreign purchase needs prior state consent under s.433B of the National Land Code. Kuala Lumpur charges no percentage levy; an administrative processing fee applies. Confirm the current fee with PTGWP; it is not included in the total.
If You Sell Later: RPGT
| Foreigner | Citizen / PR | |
|---|---|---|
| Years 1 to 3 | 30% | 30% |
| Year 4 | 30% | 20% |
| Year 5 | 30% | 15% |
| Year 6 onward | 10% | 0% |
Tax on the gain at disposal, for information only; it is not part of the upfront total.
Buying under MM2H? Plan the visa deposits, fees and property rules with the MM2H cost calculator.
Upfront Duties and Fees
- MOT stamp duty
- Flat 8% foreign rate, MOT executed on or after 1 Jan 2026
- SPA legal fees
- SRO 2023 Table A on the purchase price
- Loan agreement stamp duty
- 0.5% of RM 1,750,000 loan
- Loan documentation legal fees
- SRO 2023 Table A on the loan amount
RM 200,000
RM 26,250
RM 8,750
RM 18,750
Total Upfront Costs
10.15% of the purchase price, on top of your deposit
RM 253,750
A Malaysian citizen or PR pays RM 84,000 MOT duty on the same price, RM 116,000 less, and needs no state consent.
Estimates for budgeting only. Stamp duty is assessed on the higher of the price or the market value; this tool uses the price you enter. The SRO 2023 scale covers Peninsular Malaysia only, and discounts of up to 25% are permitted. Excludes valuation fees, disbursements, service tax on professional fees, and the KL consent processing fee. Legal fees above RM 7,500,000 are negotiable; the 1% scale rate is applied here as a ceiling. Rates verified July 2026. Confirm exact figures with your lawyer before signing.
The 2026 Rates Behind the Numbers
MOT Stamp Duty
| First RM 100,000 | 1% |
| RM 100,001 to RM 500,000 | 2% |
| RM 500,001 to RM 1,000,000 | 3% |
| Above RM 1,000,000 | 4% |
| Foreign buyers and foreign companies, residential | Flat 8% |
The tiered scale applies to Malaysian citizens and permanent residents. The flat 8% applies to MOTs executed on or after 1 January 2026 and includes MM2H holders; service apartments and SOHO used as a dwelling count as residential. Duty is assessed on the higher of the price or the market value. Official schedules: LHDN stamp duty.
Legal Fees (SRO 2023, Table A)
| First RM 500,000 | 1.25% (minimum RM 500) |
| RM 500,001 to RM 7,500,000 | 1% |
| Above RM 7,500,000 | Negotiable, capped at 1% |
New Launch (Table B, vs Table A)
| Up to RM 50,000 | RM 500 flat |
| RM 50,001 to RM 250,000 | 75% of Table A |
| RM 250,001 to RM 500,000 | 70% of Table A |
| RM 500,001 to RM 1,000,000 | 65% of Table A |
| Above RM 1,000,000 | 50% of Table A |
Table A is billed twice when you finance: on the price for the SPA and on the loan amount for the facility documents. Developer new launches under the HDA use Table B for the SPA instead. The order covers Peninsular Malaysia only, and discounts of up to 25% are permitted.
Loan Duty and Foreign Floors
| Loan agreement stamp duty | 0.5% |
| Kuala Lumpur | RM 1,000,000, all residential |
| Selangor | RM 2,000,000 Zones 1 and 2; RM 1,000,000 Zone 3 (strata only) |
| Penang | Island RM 1,000,000 strata, RM 3,000,000 landed; mainland RM 500,000 strata, RM 1,000,000 landed |
| Johor | RM 1,000,000; levy 3% of price, min RM 30,000 |
Every foreign purchase also needs prior state consent (s.433B NLC); Penang and Johor add the levies above, KL and Selangor do not. First-time Malaysian buyers are fully exempt from MOT and loan duty on homes up to RM 500,000 with the SPA signed by 31 December 2027; SOHO and service apartments do not qualify. For MM2H applicants, the qualifying purchase must clear the higher of the MM2H tier and the state floor.
A Real Example: RM 2,500,000, Foreign Buyer, 70% Loan
Typical for a two-bedroom unit at TRX Residences or a mid-floor KLCC renovation play. Here is the complete upfront bill at 2026 rates.
- MOT stamp duty at 8%
- RM 200,000
- SPA legal fees
- RM 26,250
- Loan stamp duty on RM 1,750,000
- RM 8,750
- Loan documentation legal fees
- RM 18,750
- Total
- RM 253,750
That is 10.2% of the purchase price in duties and fees, payable around completion and not financeable through the mortgage.
The same unit bought by a Malaysian citizen or PR carries RM 84,000 in MOT duty and RM 137,750 all in. The RM 116,000 difference is purely a nationality premium. Price it into your offer, not into post-completion regret.
Foreign financing is its own subject: margins, rates, and which banks actually lend are covered in our foreigner property loan guide. To see what these entry costs do to your return, run the same unit through the rental yield calculator. For these numbers applied to a live TRX launch, see the Golden Crown Residence review.
And When You Sell: RPGT
Real Property Gains Tax is charged on your profit at disposal, with the rate set by how long you held. The five-year line should anchor your whole strategy: KL city centre property is a hold-and-let asset, and the tax table says so explicitly.
| Holding Period | Citizens / PRs | Foreign Sellers |
|---|---|---|
| Years 1 to 3 | 30% | 30% |
| Year 4 | 20% | 30% |
| Year 5 | 15% | 30% |
| Year 6 onward | 0% | 10% |
MM2H holders sell at the foreign rates. Individual sellers of any nationality can claim a waiver of RM 10,000 or 10% of the gain, whichever is higher, and the clock runs from the SPA date, not the title transfer. The full schedules are on LHDN's RPGT pages.
Worked disposal scenarios, including how the 8% entry duty and a year-six exit interact, are in the full RPGT and buying costs guide.
Stamp Duty FAQs
How much is stamp duty for a foreigner buying property in Malaysia in 2026?
A flat 8% on the instrument of transfer (MOT), assessed on the higher of the price or the market value, for any residential transfer executed on or after 1 January 2026. On a RM 2,000,000 condo that is RM 160,000. The MOT execution date governs, not the SPA date: a 2025 SPA stamped in 2026 still pays 8%. The rate was doubled from 4% in Budget 2026 and applies to non-citizen individuals and foreign companies; from the same date, service apartments and SOHO units used solely as a dwelling count as residential. Malaysian permanent residents are excluded and pay the tiered local scale.
Do MM2H visa holders pay the 8% foreign stamp duty?
Yes. MM2H grants long-stay residency but does not change stamp duty treatment. Only Malaysian citizens and permanent residents qualify for the 1 to 4% tiered scale, so factor the full 8% into any MM2H property budget.
What stamp duty do Malaysian citizens and PRs pay?
A tiered scale: 1% on the first RM 100,000, 2% up to RM 500,000, 3% up to RM 1,000,000, and 4% above that. A RM 500,000 home carries RM 9,000; a RM 2,500,000 purchase works out to RM 84,000. Duty is assessed on the higher of the price or the market value.
Who qualifies for the first-time buyer stamp duty exemption?
Malaysian citizens who have never owned any residential property, including inherited or gifted homes, buying one unit priced RM 500,000 or below with the SPA signed between 1 January 2021 and 31 December 2027 (extended in Budget 2026). The exemption is 100% on both the MOT and the loan agreement duty. SOHO, SOFO, SOVO and service apartments are excluded, and there is no relief at all above RM 500,000: the partial remission for RM 500,001 to RM 1,000,000 lapsed on 31 December 2023.
What legal fees apply when buying property in Malaysia?
Conveyancing fees follow the Solicitors' Remuneration Order 2023, which covers Peninsular Malaysia only. Table A (subsale): 1.25% on the first RM 500,000 (minimum RM 500) and 1% from RM 500,001 to RM 7,500,000, negotiable above that. A new launch bought from a developer under the HDA uses the discounted Table B scale instead: 75% of the Table A fee up to RM 250,000, 70% to RM 500,000, 65% to RM 1,000,000, and 50% above RM 1,000,000. Loan documentation is billed on the Table A scale against the loan amount. Lawyers may discount up to 25%; disbursements and service tax are charged on top.
How much stamp duty is charged on the loan agreement?
A flat 0.5% of the facility amount, conventional or Islamic, the same for every nationality. A 70% margin on a RM 2,500,000 purchase means a RM 1,750,000 loan and RM 8,750 in loan stamp duty. First-time buyers within the RM 500,000 exemption pay nothing on the loan agreement either.
What tax do I pay when I sell (RPGT)?
Real Property Gains Tax applies to the profit. Foreign sellers pay 30% on disposals within five years of purchase and 10% from year six onward; Malaysian citizens pay 30% in years one to three, 20% in year four, 15% in year five, and 0% from year six. Every individual seller can claim a waiver of RM 10,000 or 10% of the gain, whichever is higher. When the seller is a foreigner, the buyer's solicitor retains 7% of the price against the tax (3% for citizens and PRs). The holding period runs from the Sale and Purchase Agreement date.
What is the minimum purchase price for foreign buyers in each state?
Kuala Lumpur, Putrajaya and Labuan: RM 1,000,000 for all residential types. Selangor: RM 2,000,000 in Zones 1 and 2 and RM 1,000,000 in Zone 3, strata titles only, with no auction purchases. Penang: RM 1,000,000 for island strata, RM 3,000,000 for island landed, RM 500,000 for mainland strata and RM 1,000,000 for mainland landed, with a 3-year resale moratorium; MM2H holders get a RM 500,000 concession capped at two units. Johor: RM 1,000,000, with single-storey and 1.5-storey terrace homes excluded and Medini exempt from the floor.
What is state consent and what does it cost a foreign buyer?
Under s.433B of the National Land Code, every foreign purchase needs prior approval from the state authority. KL charges an administrative processing fee (confirm the current figure with PTGWP) and no percentage levy. Selangor charges RM 200 per title, no levy. Penang charges RM 10,000 per title plus an approval levy of 3% of the price, reduced to 1.5% for island strata between RM 1,000,000 and RM 1,500,000. Johor charges a levy of 3% of the price, minimum RM 30,000, since 1 July 2025.
Check the Numbers Against a Real Unit
Ryan runs this exact math on live KLCC and TRX listings every week, including which banks currently lend to foreign buyers and at what margin.