Avoid Late Stamp-Duty Penalties — What You Must Do Before Year End

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🇲🇾 Malaysia Companies: Avoid Late Stamp-Duty Penalties — What You Must Do Before Year End ⚠️

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As the year comes to an end, many businesses are rushing to finalize contracts and employee agreements. One of the most common mistakes companies repeat every year is forgetting to settle stamp duty on time, which often results in unnecessary penalties.

To help you avoid last-minute stress and extra costs, here are the 3 most important stamp duty rules you must follow.

  1. Contracts Signed in 2025 Must Be Stamped Before 31 December

If your business has signed any agreements this year — including service contracts, tenancy agreements, or supplier contracts — they must be stamped before the end of the year.


Stamping Timeline

Outcome

Stamped before 31 December

✔ No penalty – fully compliant

Stamped after 31 December

✖ Late stamping – penalty will apply


Avoid delaying until next year, as the penalty is automatic and unavoidable.


  2. New Employee Contracts from 2026 Must Be Stamped Within 30 Days of Signing 

If your business has signed any agreements this year — including service contracts, tenancy agreements, or supplier contracts — they must be stamped before the end of the year.

This new requirement often confuses HR and Admin teams.

It is not based on month end, and not “anytime within the year”.
The rule is precise:

Stamping must be completed within 30 days from the signing date of the employment contract.

Failing to do so will trigger late stamping penalties.


3. New Stamp Duty Exemption Threshold from 2026 — RM300 ➜ RM3,000

Good news for SMEs:

Beginning 2026, the exemption limit will be increased significantly.


Value of Contract

Stamp Duty Requirement

Below RM3,000

✖ Exempted from stamp duty

RM3,000 and above

✔ Stamp duty applicable


This adjustment allows HR and Admin departments to save more when handling small-value agreements, especially for temporary staff, part-timers, or low-value supplier contracts.



Summary for HR & Admin


Rule

Effective Period

Requirement

Stamping deadline for 2025 contracts

Before 31 December 2025

Must be stamped this year

Stamping for new employee contracts

From 2026 onwards

Must be stamped within 30 days of signing

Stamp duty exemption threshold

From 2026 onwards

Increased from RM300 to RM3,000


Keeping track of stamp duty compliance not only protects the company legally but also prevents unnecessary penalties and cash outflow.