Starting 1 January 2026, Malaysia will embark on a phased transition to a stamp duty self-assessment system, marking a significant shift in compliance responsibilities for businesses and individuals. To support this change, the Inland Revenue Board has announced the introduction of the e-Duti Setem (“e-DS”) module under the MyTax Portal, which will replace the current STAMPS portal effective 1 January 2026.
This transition brings new obligations. Under the self-assessment regime, duty payers will be responsible for ensuring accurate calculation and timely payment of stamp duty. In our latest commentary, we highlight common compliance pitfalls, explain the consequences of non-compliance as well as discuss operational changes and transitional relief measure announced in 2026 Budget.
You can access the full commentary via the above link.
