Stamp Duty in Malaysia: The Reincarnation of a Forgotten Tax - RKT Malaysia

Stamp Duty in Malaysia: The Reincarnation of a Forgotten Tax

Stamp duty has now reincarnated – with the announcement of a Stamp Duty Self-Assessment regime (to be implemented in phases, effective 1 January 2026) and the introduction of a formal Stamp Duty Audit Framework.

The Inland Revenue Board of Malaysia has introduced a Stamp Duty Special Voluntary Disclosure Programme (SVDP 2026), a 6-month penalty amnesty from 1 January 2026 to 30 June 2026. The limited-time amnesty is both a warning and an opportunity.

This article revisits Malaysia’s “long-forgotten” stamp duty – explains why it is back in focus and outlines practical steps businesses should now take.

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