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Stamp Duty (Exemption) (No. 3) Order 2023

Updated: Jul 15, 2023

The Stamp Duty (Exemption) (No. 3) Order 2023 [P.U. (A) 178] has been issued under subsection 80(1) of the Stamp Act 1949 [Act 378] by the Minister.

This order, officially known as the Stamp Duty (Exemption) (No. 3) Order 2023, is deemed to have come into operation on 1 April 2023.

Under this order, the Minister of Finance has granted an exemption for stamp duty in relation to the transfer of immovable property as a voluntary disposition inter vivos from the specified donor to the designated recipient.


The exemption is subject to certain conditions and limitations outlined below.

  • The Minister exempts stamp duty for all instruments of transfer of immovable property operating as a voluntary disposition inter vivos.

  • The exemption applies to the transfer from the donor specified in column (2) of the Schedule to the recipient specified in column (3) of the Schedule.

  • The exemption is limited to the stamp duty applicable for the first one million ringgit or less from the value of the immovable property.

  • 50% of the stamp duty chargeable on an amount exceeding one million ringgit shall be imposed on the remaining value of the immovable property.

Conditions for Exemption:

The exemption of stamp duty applies if the following conditions are met:

  • The instrument of transfer of the immovable property is executed on or after 1 April 2023.

  • The recipient is a Malaysian citizen.

Value of Immovable Property:

  • The immovable property's value for calculating stamp duty shall be based on the market value.

Please refer to the Schedule below for the specific details regarding the eligible donors and recipients.

For more information on Stamp Duty (Exemption) (No. 3) Order 2023, you can download it by clicking the attachment below to read it in full context:-

157.1 Stamp Duty (Exemption) (No. 3) Order 2023 [PU(A) 178_2023]
Download PDF • 516KB


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