News and Updates from Tiong and Ding

Transferring a property to family members in Malaysia may involve stamp duty considerations. Under a Love & Affection transfer, eligible family members may enjoy stamp duty exemption or remission on the transfer of property, subject to the applicable conditions.

Who is Eligible?

• Husband and wife
• Parent and child
• Grandparent and grandchild

(Subject to the latest rules, requirements and approval by the relevant authorities.)

What is Exempted?

• First RM1,000,000 of the property value: 100% stamp duty exemption
• Balance amount exceeding RM1,000,000: 50% stamp duty remission

马来西亚如何将房产转给家人？

了解 Love & Affection 印花税优惠

在马来西亚，将房产转让给家庭成员可能涉及印花税问题。通过 Love & Affection 的方式进行房产转让，符合资格的家庭成员可享有相关印花税豁免或减免。

谁有资格？

• 夫妻之间
• 父母与子女之间
• 祖父母与孙子女之间

（实际资格须根据最新法律规定、相关条件及政府部门批准审核。）

哪些项目可获豁免？

• 房产价值首 RM1,000,000：100% 印花税豁免
• 超过 RM1,000,000 的余额部分：50% 印花税减免

Effective January 1, 2026, the stamp duty rate for foreign purchasers excluding permanent residents acquiring residential properties in Malaysia has increased from 4% to 8% on the Instrument of Transfer (Memorandum of Transfer / MOT).

This update applies to foreign individuals and foreign companies purchasing residential properties in Malaysia and may significantly increase the overall acquisition cost.

Previous vs Current Stamp Duty Rates for Foreign Buyers

How is Stamp Duty calculated?

The applicable stamp duty is calculated based on the higher of:

• Purchase Price, or
• Market Value of the property,

as determined upon adjudication by the Inland Revenue Board of Malaysia (LHDN).

What Should Foreign Buyers Take Note?

• The 8% stamp duty rate applies only to the transfer of residential properties
• The stamp duty rate for commercial and industrial properties remains 4%
• The stamp duty rate for loan / financing agreements remains 0.5%
• Foreign purchasers should ensure they comply with the relevant State Authority's minimum purchase price requirements and obtain any required approvals before completing the transaction

外国人在马来西亚购买住宅物业：最新印花税更新

外国买家住宅物业印花税由 4% 调高至 8%

自 2026 年 1 月 1 日起，外国买家（永久居民除外）在马来西亚购买住宅物业时，其产权转让文件的印花税税率已由 4% 调高至 8%。

此项调整适用于购买马来西亚住宅物业的外国个人及外国公司，并可能大幅增加整体购置成本。

外国买家印花税税率对比

印花税如何计算？

印花税将根据以下两者中较高者计算：

• 买卖价格（Purchase Price）；或
• 房产市场价值（Market Value），

并以马来西亚内陆税收局（LHDN）审核（Adjudication）后的价值作为计算依据。

外国买家需要注意什么？

• 8% 印花税仅适用于外国买家购买住宅物业
• 商业及工业物业的印花税税率维持 4%
• 贷款协议的印花税税率维持 0.5%
• 外国买家在购买房产前，应确认是否符合相关州政府最低购房价格要求，并取得所需批准（如适用）