Stamp duty in Malaysia: Are you ready for the self-assessment era?
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.
Petaling Jaya Office
Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019
Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271
Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020
Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029
Long Yen Ping
Partner - Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018
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Penang
Evelyn Lee
Partner
evewflee@kpmg.com.my
+603 7721 2399
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Ng Fie Lih
Partner
flng@kpmg.com.my
+603 7721 2514
Penang
Poh Sin Yue
Executive Director
sypoh@kpmg.com.my
+603 7721 7285
Ipoh
Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714
Kuching & Miri
Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director
titustseu@kpmg.com.my
+603 7721 2822