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

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

🇲🇾 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.

马来西亚 2025 课税年度个人所得税减免项目

马来西亚 2025 课税年度个人所得税减免项目

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个人	减免金额
个人	RM9,000
教育与技能提升费用高等教育或自我提升课程（自我提升限 RM2,000，延长至2026年）	RM 7,000
残障人士	RM 7,000
首次购屋者住房贷款利息 *买卖协议必须在2025年1月1日至2027年12月31日期间签订。	1）RM7,000: 房价少于RM500,000 2）RM5,000: 房价于RM500,000 to RM750,000之间
生活与家庭	减免金额
严重疾病医疗费用包括：已婚夫妇生育治疗费用全面体检（限额 1,000 马币）疫苗接种费用（限额 1,000 马币）学习障碍儿童费用（限额 6,000 马币）如自闭症、ADHD、唐氏综合症牙科检查或治疗（本人、配偶或子女）新冠病毒检测（限额 1,000 马币）心理健康筛查（限额 1,000 马币）诊断测试（限额 1,000 马币）购买自测医疗设备（限额 1,000 马币）	RM 10,000
体育相关 (本人、配偶、父母或子女) 本人、配偶、父母或子女购买体育器材体育设施租赁/入场费体育比赛报名费健身房会员费体育训练费	RM1,000
生活相关阅读材料智能手机、平板电脑、电脑网络费用技能提升/个人发展课程费用	RM 2,500
电动车充电设备与厨余堆肥机电动车充电设备包括安装、租赁、分期付款或订阅费家用厨余垃圾堆肥机评估后三年内只能申请一次	RM 2,500
父母	减免金额
配偶或赡养费无收入配偶或依法赡养前妻（需协议）	RM 4,000
残障配偶	RM6,000
父母及祖父母医疗费用包括医疗费用、特殊需求或护理费用体检（限RM1,000）	RM 8,000
子女	减免金额
未满18岁未婚子女	RM 2,000
18岁以上在学未婚子女全日制A-Level、证书、大学预科课程	RM 2,000
18岁以上在学未婚子女本地：文凭或以上海外：学士或以上	RM 8,000
哺乳设备仅限有2岁以下子女职业女性每两年可申报一次	RM1,000
幼儿园与托儿所费用适用于6岁及以下儿童须注册于社会福利局或教育部	RM 3,000
国家教育储蓄计划（SSPN）净储蓄为子女储蓄可扣除	RM 8,000
残障子女（18岁以下）	RM8,000
保险与公积金供款	减免金额
人寿保险或自付EPF	RM 3,000
教育或医疗保险	RM 4,000
社保与就业保险 SOCSO & EIS	RM350
雇员公积金附加减免 EPF	RM 4,000
私人退休计划与延期年金 PRS	RM 3,000

Malaysia Personal Income Tax Reliefs YA 2025 (Illustration)

Malaysia Personal Income Tax Reliefs YA 2025

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Individual	Amount Relief
Individual	RM9,000
Education Education fee for tertiary level or postgraduate level Personal upskilling / self-enhancement course (Limit to RM2,000) [Extended to Y.A. 2026]	RM 7,000
Disabled Individual	RM 7,000
Interest on Housing Loans for First-time Homeowners *Sales and Purchase Agreement must be executed from 1 January 2025 until 31 December 2027	1）RM7,000: House Price Less than RM500,000 2）RM5,000: House Price Between RM500,000 to RM750,000
Lifestyle & Family	Amount Relief
Medical Expenses on Serious Diseases Including: Cost of fertility treatment for married couples Complete medical examination (Limit to RM 1,000) Vaccination expenses (Limit to RM 1,000) Expenses for children with learning disabilities (Limit to RM 6,000) Autism Attention Deficit Hyperactivity Disorder (ADHD) Global Developmental Delay (GDD) Intellectual Disability Down Syndrome Specific Learning Disabilities Dental examination or treatment Dental practitioners registered with Malaysian Dental Council For self, spouse or child Covid-19 Test (Limit to RM 1,000) Mental Health Screening (Limit to RM 1,000)【NEW】 Diagnostic Test (Limit to RM 1,000) 【NEW】 Purchase of Self-Test Medical Devices (Limit to RM 1,000)	RM 10,000
Sport Related (For self, spouse, parents or child) Purchase of sports equipment Rental/entry fees for sports facilities Registration fees in sports competition Gym membership Sports training fees	RM1,000
Lifestyle Books & Magazines Computer & smartphone & Tablet Broadband/Internet Subscription Self skill enhancement courses	RM 2,500
Expenses related to Electric Vehicle (EV) charging facilities & Purchasing Food Waste Composting Machines For Electric Vehicle (EV) charging facilities including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027] Food waste composting machines for household use Can only be claimed once within 3 years of assessment	RM 2,500
Parents	Amount Relief
Spouse / Alimony For spouse without income Alimony to former wife (Agreement needed)	RM 4,000
Disabled Spouse	RM6,000
Medical expenses for Parents & Grandparent Including medical treatment expenses, special needs or care expenses Complete medical examination (limit to RM1,000)	RM 8,000
Child	Amount Relief
Unmarried Child aged below 18 years old	RM 2,000
Unmarried Child aged above 18 years old (Student) Full Time student A-Level", Certificate, matriculation or preparatory courses	RM 2,000
Unmarried Child aged above 18 years old (Student) Domestic - diploma or above Abroad - degree or above	RM 8,000
Breastfeeding Equipment Only applicable to working women with child aged under 2 years Claim once every 2 years	RM1,000
Fees paid to childcare centres and kindergartens Only for child aged 6 and below Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).	RM 3,000
Net saving in SSPN’s scheme Net saving in National Education Saving Scheme (SSPN) for child	RM 8,000
Disabled Child (For Child aged under 18)	RM8,000
Insurance & Contributions	Amount Relief
Life Insurance / EPF Contributions	RM 3,000
Education or Medical Insurance Insurance premium for education or medical benefit	RM 4,000
SOCSO & EIS	RM350
EPF	RM 4,000
PRS Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium Extended to Y.A. 2025	RM 3,000