In today’s business landscape, stamp duty is no longer a detail you can afford to overlook. Whether you are dealing with everyday service agreements or complex property transfers, these costs can accumulate quickly if you don't understand how and when they apply.
To help you navigate this, we have compiled a quick guide to the most common documents subject to stamp duty and their applicable rates as of6 November 2025.
📋 Common Documents & Stamp Duty Rates
Understanding these rates can help you avoid overpaying and ensure your business remains compliant.
| Type of Document (Layman's Terms) | Stamp Duty Charge |
|---|---|
| Written Employment Contract (Salary > RM3,000/month) | RM10.00 |
| Service Agreement (Single Tier) | 0.1% ad valorem |
| Service Agreement (Multi-tier) | First level: 0.1% ad valorem; Subsequent levels: up to RM50 |
| Tenancy / Lease Agreement | RM1 to RM7 for every RM250 of yearly rent (varies by duration) |
| Partnership Agreement | RM10.00 |
| Statutory Declaration / Affidavit | RM10.00 |
| Company Constitution | RM200.00 |
| Business Transfer Agreement | RM10.00 |
| General Written Agreements (Not specifically covered) | RM10.00 flat |
💰 Financing & Investment
Normal Loans/Financing (RM): 0.5%.
SME or Syariah-compliant Loans: 0.05% - 0.5% ad valorem.
Shares (Listed): RM1.50 for every RM1,000 (0.15%), capped at RM1,000 per contract note.
Shares (Unlisted): RM3 for every RM1,000 (0.3%).
🔥 The Novation Debate: RM10 or Ad Valorem?
One of the most debated topics currently is Novation. The big question is whether it should be treated as a simple contract transfer (fixed RM10) or a sale of business (subject to ad valorem duty). This distinction is critical, as the difference in tax costs can be massive.
📞 Get Professional Advice
Don't let stamp duty become a hidden cost in your business. If you're unsure about your specific situation, reach out to us for expert guidance.