Five Stamp Duty Exemption Orders Extended
02 January 2026
The following stamp duty exemption orders were extended under their respective amendment orders gazetted on 23 December 2025:
| 1. |
Stamp Duty (Exemption) (No. 5) Order 2018 [P.U.(A) 359/2018] |
This exemption order, which grants full stamp duty exemption on insurance policies and takaful certificates for Perlindungan Tenang products issued by a licensed insurer or a licensed takaful operator with an annual premium or contribution not exceeding RM150, and is due to expire on 31 December 2025 has been extended to insurance policies or takaful certificates for Perlindungan Tenang products issued no later than
31 December 2028.
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| 2. |
Stamp Duty (Exemption) Order 2021 [P.U.(A) 53/2021] |
This exemption order grants full stamp duty exemption on an instrument of transfer relating to the purchase of the first residential property with a market value not exceeding RM500,000 by a purchaser or co-purchaser who is a Malaysian citizen. This exemption which applies to sale and purchase agreements executed on or after 1 January 2021 but not later than 31 December 2025, has been extended for two years to sale and purchase agreements executed no later than
31 December 2027.
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| 3. |
Stamp Duty (Exemption) (No. 2) Order 2021 [P.U.(A) 54/2021] |
This exemption order grants full stamp duty exemption on any loan agreement to finance the purchase of the first residential property with a value not exceeding RM500,000 executed between a purchaser or co-purchaser who is a Malaysian citizen, and a financial institution prescribed in the exemption order. The sale and purchase agreement of the residential unit to which the loan agreement relates must be executed on or after 1 January 2021 but not later than 31 December 2025, has been extended for two years to loan agreements in respect of sale and purchase agreements executed no later than
31 December 2027.
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| 4. |
Stamp Duty (Exemption) (No. 15) Order 2021 [P.U.(A) 464/2021] |
This exemption order grants full stamp duty exemption on insurance policies or takaful certificates with an annual premium or contribution not exceeding RM250, issued on or after 1 January 2022 but not later than 31 December 2025 by a licensed insurer or a licensed takaful operator to micro or small and medium enterprises for the purchase of any of the following insurance or takaful products: (a) fire insurance or takaful; (b) fire business interruption insurance or takaful; (c) personal accident insurance or takaful; (d) travel insurance or takaful; (e) liability insurance or takaful; or (f) engineering insurance or takaful. The exemption will be extended to insurance policies or takaful certificates for the above-mentioned insurance or takaful products that are issued no later than
31 December 2028.
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| 5. |
Stamp Duty (Exemption) (No. 15) Order 2021 [P.U.(A) 464/2021] |
This exemption order grants full stamp duty exemption on insurance policies or takaful certificates with an annual premium or contribution not exceeding RM150, issued on or after 1 January 2022 but not later than 31 December 2025 by a licensed insurer or a licensed takaful operator to an individual for the purchase of any of the following insurance or takaful products: (a) fire insurance or takaful; (b) fire business interruption insurance or takaful; (c) personal accident insurance or takaful; (d) travel insurance or takaful; (e) liability insurance or takaful; or (f) engineering insurance or takaful. The exemption will be extended to insurance policies or takaful certificates for the above-mentioned insurance or takaful products that are issued no later than
31 December 2028.
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Comment
The extension of the exemption orders gives effect to the proposals set out in Appendices 15, 16 and 17 of the Tax Measures that accompanied the 2026 Malaysian Budget Speech on 10 October 2025.
Alert by Sheba Gumis (Partner) and Joey Tiw (Senior Associate) of the Tax Practice of Skrine.
1 Stamp Duty (Exemption) (No.5) 2018 (Amendment) Order 2025 [P.U.(A) 447/2025].
2 Stamp Duty (Exemption) 2021 (Amendment) Order 2025 [P.U.(A) 448/2025].
3 Stamp Duty (Exemption) (No.2) 2021 (Amendment) Order 2025 [P.U.(A) 449/2025].
4 Stamp Duty (Exemption) (No.15) 2021 (Amendment) Order 2025 [P.U.(A) 451/2025].
5 Stamp Duty (Exemption) (No.16) 2021 (Amendment) Order 2025 [P.U.(A) 452/2025].
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