Still Haven’t Stamped Your Tenancy Agreement? Malaysia’s Penalty Waiver Ends 31 December 2026
Still have unstamped tenancy agreements? Learn who qualifies for Malaysia’s stamp duty penalty waiver ending 31 December 2026, what late-stamping penalties may apply, and how EasyRenz’s e-signature and e-stamping services can simplify your rental paperwork.
Last reviewed: 5 November 2026 · Malaysia
Quick answer: Malaysia’s stamp duty penalty waiver ends on 31 December 2026 for eligible agreements executed between 1 January 2023 and 31 December 2025. Both stamping and duty payment must be completed within the programme period. The waiver removes qualifying penalties, not the stamp duty itself.
Your tenant has moved in, the deposit is paid, and rent is arriving. But has the tenancy agreement actually been stamped?
For landlords and room rental operators, unfinished paperwork can become a backlog across multiple properties. The approaching deadline is a reason to review those records now, while putting a better process in place for future tenancies.
This guide explains the deadline, possible late-stamping penalties, and how to use EasyRenz’s e-signature and e-stamping features to simplify tenancy administration.
What is the tenancy agreement stamping deadline in Malaysia?
For an agreement executed in Malaysia, the normal stamping period is 30 days from execution. For an agreement executed outside Malaysia, it is generally 30 days after receipt in Malaysia. LHDN publishes these rules on its official stamp duty penalty page.
The 31 December 2026 date is a separate deadline under the Stamp Duty Special Voluntary Disclosure Programme, also called PKPS Duti Setem 2026. LHDN’s 26 June 2026 extension announcement confirms the extended programme period.
It does not give every new tenancy until December to complete stamping. Nor does it mean that late-stamping penalties only begin in 2027.
Which rental agreements qualify for the penalty waiver?
The programme’s execution-date window is 1 January 2023 to 31 December 2025. Qualifying documents must be stamped and the duty paid by the programme deadline. Penalty remission is automatic upon qualifying payment; a separate penalty appeal is unnecessary. Fraud cases are excluded.
Agreements executed before 2023 or during 2026 fall outside that date window. The programme also does not provide a refund of duty and penalties already paid before it began. Check the LHDN operational guidelines updated on 29 June 2026 for the full conditions.
Do not stop at submission. An application awaiting payment is still unfinished. Schedule time for document checks, corrections and payment confirmation before year-end.
How much is the penalty for late tenancy stamping?
Subject to applicable relief, LHDN’s published late-stamping rates are:
- Within three months after the permitted stamping period: RM50 or 10% of the deficient duty, whichever is higher.
- More than three months after that period: RM100 or 20% of the deficient duty, whichever is higher.
These rates took effect on 1 January 2025. The three-month period is measured after the stamping deadline, rather than simply from the signing date.
Two examples of the possible extra cost
Assume RM200 of duty is outstanding and the agreement is more than three months beyond its stamping deadline. Twenty per cent is RM40, so the higher RM100 penalty applies. Duty plus penalty would be RM300.
If the deficient duty were RM1,000 in the same delay category, 20% would be RM200. Duty plus penalty would be RM1,200.
These are illustrations of the penalty calculation, not quotations for a particular rental agreement or estimates of its stamp duty.
What changed with Malaysia’s stamp duty self-assessment system?
Lease and tenancy agreements entered Phase 1 of the Stamp Duty Self-Assessment System (STSDS) on 1 January 2026. Under this system, duty payers or appointed agents submit the relevant information, assess the duty and make payment through the prescribed process.
LHDN’s official STSDS guidance also requires relevant stamped instruments and records to be retained for seven years from the payment date.
For rental businesses, assign responsibility for each stage: preparing the agreement, obtaining signatures, arranging stamping and checking completion. A task without an owner is easy to overlook during a busy move-in period.
Can you sign and e-stamp tenancy agreements with EasyRenz?
Yes. EasyRenz provides tenancy agreement generation, e-signatures and e-stamping services. Its E-Tenancy services overview explains that a soft-copy contract can be generated from rental information, then sent for manual signing or processed using its electronic signature service.
E-signature and e-stamping perform different jobs: one collects signatures, while the other handles the stamping process. Completing a signature request alone should not be treated as confirmation that stamping is finished.
EasyRenz describes soft-copy agreement generation as free, with e-signature and e-stamping offered on a pay-per-use basis. Review current charges before checkout and distinguish service fees from government stamp duty.
How to start the signing and stamping workflow
The EasyRenz e-signature and e-stamping guide sets out these steps:
- Open Tenant > E-Tenancies > New Tenancy and select the tenant.
- Choose Basic or Advanced. Basic supports auto-filled rental details and contract uploads on web and mobile. Advanced supports custom clauses and signature fields on the web app.
- Review and save the agreement, then proceed to the Service Cart.
- Select the e-signature service and opt for e-stamping where required. Review the order and complete checkout.
- Follow the signing process and check the completed documentation.
Allow processing time: the guide states that e-stamping can take up to 14 working days. For older agreements, confirm the appropriate process with support before proceeding.
Follow up on unsigned agreements
EasyRenz lets users resend an e-signature document link through the Send Reminder action in E-Tenancies. Make checking pending signatures part of your move-in routine, rather than relying on someone remembering to chase them later.
For completed records, the help centre explains how to find completed E-Tenancies using Advanced Search, the Completed status and the correct date range. Check the underlying documents and stamping evidence before marking your own compliance review as finished.
A practical checklist for landlords before year-end
Start with the records you already hold. Avoid recreating or changing an old agreement merely to make its paperwork appear current.
- List every agreement. Include the property or room reference, tenant, execution date and person responsible.
- Find the evidence. Locate the signed contract, stamping certificate and payment record. Separate confirmed records from missing or uncertain ones.
- Check the execution year. Identify potential PKPS cases separately from newer agreements requiring ordinary handling.
- Resolve missing information early. Ask the responsible staff member or agent for documents before starting duplicate work.
- Set an internal deadline. Leave a buffer for processing, tenant responses and corrections.
- Close the loop. Record completion only after checking the final documents and payment evidence.
For a room rental business with frequent tenant changes, repeat this review during each onboarding cycle. A consistent process is easier to maintain than a large annual clean-up.
Frequently asked questions
Is the penalty waiver the same as free stamping?
No. Eligible late-stamping penalties are waived under the programme, but the applicable stamp duty remains payable.
Does my 2026 tenancy qualify for the older-agreement waiver?
No. A tenancy executed in 2026 is outside the programme’s stated execution-date window. Do not delay its stamping while waiting for the year-end deadline.
What if I submit before the deadline but pay in January 2027?
Submission alone does not meet the programme conditions. Stamping and payment must be completed within the applicable programme period.
Can I use the EasyRenz mobile app for tenancy agreements?
Yes. EasyRenz documents Basic tenancy agreement functionality on both web and mobile. Advanced agreement customisation is available on the web app only.
Is EasyRenz e-stamping instant?
No. Its published guide states a processing time of up to 14 working days. Allow additional time to resolve incomplete information or outstanding signatures.
Get your tenancy paperwork organised before the deadline
A signed agreement, a paid service order and completed stamping are separate checkpoints. Giving each one a clear place in your workflow helps your team spot unfinished work.
Explore the EasyRenz property management app and its tenancy tools, or book an EasyRenz demo to see how agreement creation, signing and stamping fit your rental operations.
Information reviewed on 5 November 2026 against the linked LHDN announcements and EasyRenz documentation. This is general guidance; eligibility and duty treatment depend on the instrument. Check for subsequent LHDN updates before relying on a deadline.
Ready To Simplify Property Management?
Manage properties, collect rent and track maintenance from one platform built for landlords, property managers and rental operators.
