| HOC 2019

HOC 2019 (Eng) Ad


(by State)

Conditions for Registration of Residential Properties
for Purpose of Stamp Duty Exemption

Exemption Period

  • Subject to Stamp Duty (Exemption) (No. 2) Order 2019 gazetted vide P.U. (A) 81 on 19 March 2019 and Stamp Duty (Exemption) (No. 3) Order 2019 gazetted vide P.U. (A) 82 on 19 March 2019, stamp duty exemptions are given for residential properties which are sold during the period between 1 January 2019 to 31 December 2019.

Eligibility for Exemption

  • Only ‘residential properties’, defined as houses, condominium units, apartments and flats including service apartments built and used as dwelling houses – with valid Developer’s Licence (DL) and Advertisement and Sale Permit (AP) or CCC (where applicable) are eligible to register, all other property types are not included in this exercise;
  • The service apartment must be for residential use only and cannot be converted for commercial activities;
  • Property price : RM300,001 to RM2.5 million (before discount);
  • It must be a sale from a developer to a purchaser or co-purchasers, all of whom are Malaysian citizens;
  • The stamp duty exemptions are applicable for the purchase of residential unit/s for Sale & Purchase Agreement executed between 1 January 2019 to 31 December 2019;
  • A minimum of 10% discount (from selling price) is applicable to all units that are not subjected to government price control.
  • Eligible properties in Peninsular Malaysia must be registered with REHDA Malaysia. Eligible properties in Sabah and Sarawak must be registered with SHAREDA (shareda.com) and/or SHEDA (www.sheda.org.my) respectively;
  • The stamp duty exemption is applicable to the following in relation to the purchase of residential property by an individual Malaysian citizen:
    Instruments of Transfer

    Instruments on Securing Loans


  • For further enquiries kindly contact REHDA Malaysia Secretariat:
          Ms Zana Ms Hawa /Ms Karen

         E-mail: secretariat@rehda.com
         Phone: +603 7803 2978

Frequently Asked Questions


REHDA Malaysia

No. 2C, Jalan SS5D/6, Kelana Jaya
47301 Petaling Jaya, Selangor Darul Ehsan

T : 03-7803 2978
F : 03-7803 5285
E : secretariat@rehda.com
W : www.rehda.com