Does an MM2H pass reduce the 8% stamp duty?

No. Neither the Finance Act 2025 nor the LHDN exemption list gives MM2H holders a lower rate. The only people outside the 8% are Malaysian citizens and permanent residents.

I signed the SPA in 2025. Do I pay 4% or 8%?

It depends on which document carries the duty. A new launch without a title yet is stamped on the SPA itself (Stamp Act s.21), so a 2025 SPA was stamped at 4% and the later transfer is RM10. A titled property is stamped on the Form 14A transfer, and a transfer executed in 2026 is on its face an 8% instrument — LHDN has not published guidance on that gap, so budget 8% and ask your lawyer in writing.

Is the 8% charged on the net price or the list price?

On the consideration or the market value, whichever is higher. If a price has been pushed up to clear a state threshold, the duty is charged on the higher figure too.

Does the levy apply in Kuala Lumpur?

No levy is listed for Kuala Lumpur, Putrajaya or Labuan. Levies apply in Johor, Penang, Melaka, Kedah and Pahang (Kedah and Pahang do not publish the rate).

Are legal fees cheaper on a new launch?

Yes. Sales governed by the Housing Development Act use Table B of the Solicitors' Remuneration Order: 50% to 75% of the standard scale depending on price.

Buyer Guides / Foreign buyer cost calculator

Foreign buyer cost calculator: what you really pay on top of the price in Malaysia

The 8% stamp duty is only the biggest line. This adds the loan stamp duty, both sets of legal fees, the state consent fee and levy, and shows the total in your own currency.

Since 1 January 2026 a non-citizen who is not a permanent resident pays a flat 8% transfer stamp duty on residential property in Malaysia (Finance Act 2025, Act 874, Stamp Act Item 32(ab)). On a RM1,000,000 condo that is RM80,000, against RM24,000 for a citizen or PR. Add the rest and a foreign buyer of a RM1,000,000 new launch in Kuala Lumpur with a 70% loan needs about RM96,275 in fees and RM396,275 in cash before the keys. The calculator below does the same sum for your price, state and status.

Purchase price (RM)

Use the net price after rebates. On a new launch that is the figure on the SPA.

Loan amount (RM)

Paying fully in cash? Enter 0. Foreign buyers are commonly offered 60–70% of the price; the bank decides.

Who is buying

State

Property

Buying

Dutiable document signed

New launch without a title yet: the SPA itself carries the duty (Stamp Act s.21), so it is the SPA date. Titled property: it is the Form 14A transfer date — LHDN has not ruled on SPAs signed in 2025 with the transfer executed in 2026.

Also show in

Two worked examples (Kuala Lumpur, new launch, 70% loan)

	RM1,000,000 condo	RM2,000,000 condo
Transfer stamp duty (8%)	RM80,000	RM160,000
Same property, citizen or PR	RM24,000	RM64,000
Loan agreement stamp duty (0.5%)	RM3,500	RM7,000
Legal fee, sale & purchase	RM7,313	RM10,625
Legal fee, loan agreement	RM5,363	RM7,625
Transfer registration fee	RM100	RM100
All fees and duties	RM96,275	RM185,350
Cash you need (price minus loan, plus fees)	RM396,275	RM785,350

Words used on this page

SPA: Sale and purchase agreement — the contract you sign with the seller or developer.
Form 14A: The memorandum of transfer: the land-office form that moves a titled property into your name.
Ad valorem duty: Stamp duty charged as a percentage of the price, as opposed to a fixed RM10.
Instrument: The legal document that stamp duty is charged on.
PR: Permanent resident of Malaysia — not a citizen, but outside the 8% rate.
State consent: Written approval from the state land office that every foreign buyer needs before a transfer can be registered.
Levy: A percentage charge some states (Johor, Penang, Melaka) add when they grant consent, on top of federal stamp duty.
LHDN: The Inland Revenue Board, which assesses and collects stamp duty.

Where these numbers come from

Transfer stamp duty. Non-citizens (not PRs) and foreign companies: 8% flat on residential property for instruments executed on or after 1 January 2026 (Finance Act 2025, Act 874, s.29, Stamp Act First Schedule Item 32(ab); 4% from 2024 to 2025 under Item 32(aa)). Citizens and PRs: 1% on the first RM100,000, 2% to RM500,000, 3% to RM1,000,000, 4% above (Item 32(a)). Charged on the price or market value, whichever is higher.
Loan agreement stamp duty. 0.5% of the loan (Item 27(a)(iii), RM5 per RM1,000).
Legal fees. Solicitors' Remuneration Order 2023 (P.U.(A) 207/2023, in force 15 July 2023): 1.25% on the first RM500,000 (minimum RM500), 1% on the next RM7,000,000, negotiable above that. The loan agreement is charged on the same scale. New launches from a licensed developer use Table B: 75% of the scale up to RM250,000, 70% to RM500,000, 65% to RM1,000,000, 50% above.
Valuation fee. Valuers, Appraisers and Estate Agents Rules 1986, Seventh Schedule A.3 (Improved Value): 0.25% on the first RM100,000, 0.2% up to RM2 million, then 1/6%, minimum RM400. Assumed only for a subsale with a loan.
State consent fee and levy. Johor: RM2,000 per title and 3% of the price or RM30,000, whichever is higher, from 1 July 2025 (PTG Johor Circular 3/2025). Penang: RM10,000 per title for a foreign individual (RM2,000 PR, RM20,000 company) and a 3% levy, 1.5% for island strata between RM1 million and RM1.5 million (PTG Penang guideline, 1 August 2024). Melaka: RM5,000 process fee and 3% or RM30,000 (PTG Melaka policy, 1 October 2022). Selangor: RM200 per title, no levy on the official page. Kuala Lumpur: no levy listed; the application fee is shown as RM50 or RM1,000 on the land office form schedule and is left out.
Registration fee. Kuala Lumpur RM100 per title. Selangor RM50–RM1,500 by value. Johor RM2,500–RM4,500 and above by value (Circular 3/2025).
Rules were read from the gazetted texts and land-office pages on 2026-11-01. Minimum purchase prices come from the Bar Council table of October 2024 — see the state-by-state threshold guide.

Questions buyers ask

Does an MM2H pass reduce the 8% stamp duty?: No. Neither the Finance Act 2025 nor the LHDN exemption list gives MM2H holders a lower rate. The only people outside the 8% are Malaysian citizens and permanent residents.
I signed the SPA in 2025. Do I pay 4% or 8%?: It depends on which document carries the duty. A new launch without a title yet is stamped on the SPA itself (Stamp Act s.21), so a 2025 SPA was stamped at 4% and the later transfer is RM10. A titled property is stamped on the Form 14A transfer, and a transfer executed in 2026 is on its face an 8% instrument — LHDN has not published guidance on that gap, so budget 8% and ask your lawyer in writing.
Is the 8% charged on the net price or the list price?: On the consideration or the market value, whichever is higher. If a price has been pushed up to clear a state threshold, the duty is charged on the higher figure too.
Does the levy apply in Kuala Lumpur?: No levy is listed for Kuala Lumpur, Putrajaya or Labuan. Levies apply in Johor, Penang, Melaka, Kedah and Pahang (Kedah and Pahang do not publish the rate).
Are legal fees cheaper on a new launch?: Yes. Sales governed by the Housing Development Act use Table B of the Solicitors' Remuneration Order: 50% to 75% of the standard scale depending on price.

Read the full guides

Want the same sum for a specific project?

WhatsApp us the project and your status. We check the state threshold, the consent route and the full cost for that unit — in your currency.

WhatsApp Sifu

This is an estimate from the published scales, not legal or tax advice. Your lawyer's bill and the land office's letter are the figures that count.