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Stamp Duty Treatment for Educational Loan/Scholarship Agreement

Updated: Oct 12, 2022

To Download Budget 2023 Speech and some other related publications - https://t.me/YourAuditor/3276

Current Position

According to Item 22(4) of the First Schedule of the Stamp Act 1949, an educational loan or scholarship agreement to pursue tertiary education level (diploma and above) at higher learning institutions is subject to stamp duty at a fixed duty of RM10; however, stamp duty is charged at an ad valorem rate for other levels of education.

Proposal

It is proposed that the imposition of a fixed duty of RM10 be expanded to include educational loan/scholarship agreement to pursue education at all levels including certificate (education/skills/professionals) in any educational and training institutions.


This would help to streamline the stamp duty treatment for all levels of education.

Effective Date

For educational loan/scholarship agreement executed from 1 January 2023.



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