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Extension of Stamp Duty Exemption on Restructuring or Rescheduling of Loan/Financing Agreement

Updated: Jul 15

Updated on 15 July 2023- Dialogue between MOF, LHDNM, and CTIM [21/6/2023]

Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia's national budget for 2023 was re-tabled again in February 2023.

To Download Revised Budget 2023 Speech and some other related publications -

Current Position

On the restructuring or rescheduling of a loan or financing arrangement between borrowers and financial institutions that is executed from January 1, 2022, to December 31, 2022, a full exemption from stamp duty is granted, provided that the following conditions are met:

  1. the original loan/financing agreement has been duly stamped; and

  2. restructuring or rescheduling of the loan/financing agreement does not have the element of additional value to the original amount of loan/ financing.


It has been suggested that the full stamp duty exemption on restructuring or rescheduling of the loan or financing arrangement be extended for a period of 2 years.

This would help to lower the cost of borrowing and would improve the cash flow of borrowers.

Effective Date

For restructuring or rescheduling of loan/financing agreement executed from 1 January 2023 until 31 December 2024.

Updated on 15 July 2023- Dialogue between MOF, LHDNM, and CTIM [21/6/2023]

CTIM asked if stamp duty has already been paid on these instruments executed after 31 December 2022 until the announcement of the exemption and publication in the gazette, will a refund be available, and how the taxpayer should go about seeking the refund.

LHDNM's Feedback:

Further exemptions have been announced on 2 May 2023 under the Stamp Duty (Exemption) (No.11) 2021 (Amendment) Order 2023, P.U.(A) 141/2023.

Applications for refunds must be made through the STAMPS system using the original adjudication number used to pay the ad valorem duty.


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