First-home stamp duty exemption (2026–2027)
⏱️ 30-second summary
- Price cap (now): RM500,000
- S&P window (now): To 31 Dec 2027
- Exemption: 100% MOT + loan agreement
- Budget 2027 proposal: Up to RM750,000 (balance 50%), S&Ps 2027–2030
- Saving on RM500k: RM11,250
How much do you save?
| Price | MOT duty | Loan duty (90%) | Normal total | First home now | Budget 2027 proposal |
|---|---|---|---|---|---|
| RM300,000 | RM5,000 | RM1,350 | RM6,350 | RM0 | RM0 |
| RM400,000 | RM7,000 | RM1,800 | RM8,800 | RM0 | RM0 |
| RM500,000 | RM9,000 | RM2,250 | RM11,250 | RM0 | RM0 |
| RM600,000 | RM12,000 | RM2,700 | RM14,700 | RM14,700 | RM1,500 + loan* |
| RM700,000 | RM15,000 | RM3,150 | RM18,150 | RM18,150 | RM3,000 + loan* |
| RM750,000 | RM16,500 | RM3,375 | RM19,875 | RM19,875 | RM3,750 + loan* |
MOT duty: 1% on the first RM100,000, 2% to RM500,000, 3% to RM1m; loan agreement 0.5% of the loan (90% assumed). *Treatment of the loan agreement above RM500,000 will follow the official conditions.
Main conditions
- Malaysian citizen.
- Your first residential home — you have never owned one. A home received through inheritance or hibah may count; ask your lawyer.
- S&P price up to RM500,000 (after any Bumiputera discount).
- S&P signed within the window (currently up to 31 December 2027).
- Buying jointly? Usually every buyer must be a first-time buyer.
How to claim
You don't apply yourself. Tell your lawyer it is your first home; they prepare a statutory declaration and claim the exemption when stamping with LHDN (STAMPS). Make sure the lawyer's quote doesn't include duty that should be exempt.
The Bumiputera discount helps
The price that counts is the S&P price. Bumiputera-quota units in Johor usually carry a discount of about 15%, so a RM580,000 home can fall below RM500,000 and qualify in full. See the Bumi lot discount and real costs of buying.
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