How much Stamp Duty is payable on a Memorandum of Transfer by Foreigners?
- chanchanswk
- Aug 7
- 1 min read
Updated: Aug 9
A foreigner is an individual or company that is not a citizen or permanent resident of Malaysia. Since 1st January 2026, the stamp duty payable on Memoranda of Transfer or for sale transactions on property has been increased to a flat rate of 8% of the purchase price of the property.
Below is a table to summarize the current stamp duty rates payable by foreigners for purchase of property in Malaysia, per the Stamp Act 1949 (Act 378)
From 1 January 2026:
Property Type | Ad Valorem Stamp Duty |
Residential Property (includes landed and strata) | 8% |
Commercial/Industrial Property | 4% |
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Stamp duty payable on the Memoranda of Transfer is generally assessed on the higher of the purchase price or the market value determined upon adjudication by the Inland Revenue Board of Malaysia (LHDN).
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