CK Chong · IQI Realty Sdn Bhd · REN46305 · Site-visited, independently curated · Updated weekly
Buyer guide

Stamp Duty, MOT & Booking Timeline for a New Launch in Malaysia (2026)

Buying a Malaysian new launch means a booking fee, then SPA and loan signing, then stamp duty on the transfer (MOT) and on the loan agreement, plus legal fees — for 2026 the MOT stamp duty for citizens and PRs is tiered (1% up to RM100k, 2% to RM500k, 3% to RM1m, 4% above), the loan stamp duty is a flat 0.5%, and first-time buyers of homes priced up to RM500,000 get a full MOT and loan stamp-duty exemption for SPAs executed between 1 January 2026 and 31 December 2027.

Last reviewed 2026-06-16

The short answer

Buying a new launch in Malaysia carries upfront costs in a predictable order: a booking fee, then signing the SPA and loan agreement, then stamp duty on the transfer (the MOT) and on the loan, plus legal fees. The two stamp-duty charges are usually the biggest line items. Below are the 2026 figures, web-verified against current sources — but note that stamp-duty rates and first-home exemptions are reviewed in each year's national Budget, so always confirm the live figure with your lawyer before signing.

The upfront cost line items

Item What it covers 2026 basis
Booking fee Reserves your chosen unit Set by the developer; goes toward the price
SPA legal fee Lawyer drafting the sale and purchase agreement Regulated scale, ~1.25% on the first RM500,000 plus 8% service tax (Solicitors' Remuneration Order 2023)
MOT stamp duty Stamp duty on transfer of title to you Tiered for citizens/PR (see below)
Loan agreement stamp duty Stamp duty on your financing document Flat 0.5% of the loan amount
Loan legal fee Lawyer for the loan documentation Regulated scale, similar tiering to the SPA fee
Disbursements Title search, registration, copies, etc. Smaller, varies by transaction

MOT stamp duty — 2026 rates (citizens and PR)

For Malaysian citizens and permanent residents, the MOT (transfer) stamp duty is tiered:

Property price band Rate
First RM100,000 1%
RM100,001 – RM500,000 2%
RM500,001 – RM1,000,000 3%
Above RM1,000,000 4%

Because it is tiered, a RM600,000 home is charged 1% on the first RM100k, 2% on the next RM400k, and 3% on the final RM100k — not a flat 3% on the whole price.

Foreign (non-citizen) buyers: from 1 January 2026 a flat 8% applies on residential transfers — up from the previous 4%. (Source: Budget 2026 / 2026 stamp-duty guides.)

Loan agreement stamp duty — 2026

The stamp duty on the loan agreement is a flat 0.5% of the loan amount for 2026. If you borrow RM450,000, that is RM2,250.

First-time buyer exemption — 2026

Under Budget 2026, eligible first-time Malaysian buyers receive a full exemption on both the MOT and the loan agreement stamp duty for residential property priced up to RM500,000, for SPAs executed between 1 January 2026 and 31 December 2027. The buyer must be a Malaysian citizen who has not previously owned residential property. Where there are joint buyers, all co-buyers generally need to qualify as first-time owners. (Source: Budget 2026.)

Important: the exact treatment for prices just above RM500,000, the precise documentary proof of "first-time" status, and joint-buyer rules are administered by LHDN and updated periodically. Confirm your eligibility and the live figures with your conveyancing lawyer before signing — do not rely on a guide alone for your final numbers.

Legal fees

SPA and loan legal fees follow the regulated Solicitors' Remuneration Order 2023 scale — broadly 1.25% on the first RM500,000 of value, tapering on higher bands, plus 8% service tax. Lawyers cannot charge above the scale, and most charge the scale amount. (Source: 2026 legal-fee guides; Malaysian Bar.)

The booking-to-keys timeline

For a typical under-construction new launch the sequence runs:

  1. Booking — pay the booking fee, secure the unit.
  2. Loan application & approval — submit to banks, get your letter of offer.
  3. SPA signing — usually within a set window after booking; legal fees and stamping begin here.
  4. Loan agreement signing — alongside or shortly after the SPA.
  5. Stamping — MOT and loan stamp duty are paid/exempted at this stage.
  6. Construction & progressive payment — the bank releases funds stage by stage (commonly 2–4 years for high-rise).
  7. Vacant possession / keys — handover with the Certificate of Completion and Compliance, then the defect liability period.

Who this matters most for / who can relax

Watch these numbers closely if: you are buying above RM500,000 (no first-home exemption on the excess), you are a foreign buyer (flat 8% MOT), or your budget is tight on completion costs.

You can relax a little if: you are a first-time Malaysian buyer under RM500,000 with an SPA in the 2026–2027 window — your MOT and loan stamp duty should be exempt, leaving mainly legal fees and disbursements.

Risk checklist before you commit

  • Confirm the current MOT and loan stamp-duty figures and exemption with your lawyer — Budget changes can alter them year to year.
  • Verify your first-time-buyer eligibility in writing, including joint-buyer rules.
  • Budget for legal fees and disbursements even if stamp duty is exempt.
  • Check the SPA execution date falls inside any exemption window.
  • For foreign buyers, factor the 8% MOT into your total cost from the start.

If you would like a clean, itemised estimate of the upfront costs for a specific unit — booking fee, legal, MOT and loan stamp duty, with the 2026 exemption applied where you qualify — message CK and we can put the figures side by side.

FAQ

Common questions

Q.01How much is stamp duty on the MOT in Malaysia in 2026?+
For Malaysian citizens and permanent residents the MOT (transfer) stamp duty is tiered: 1% on the first RM100,000, 2% on RM100,001 to RM500,000, 3% on RM500,001 to RM1,000,000, and 4% above RM1,000,000. Non-citizen foreign buyers pay a flat 8% from 1 January 2026. (Source: Budget 2026 / 2026 stamp-duty guides.)
Q.02Do first-time buyers pay stamp duty in 2026?+
Under Budget 2026, eligible first-time Malaysian buyers of a residential property priced up to RM500,000 get a full exemption on both the MOT and the loan agreement stamp duty, for SPAs executed between 1 January 2026 and 31 December 2027. Eligibility and any treatment for prices above RM500,000 should be confirmed with your lawyer, as the rules are updated periodically. (Source: Budget 2026.)
Q.03What is the stamp duty on the home loan agreement?+
Loan agreement stamp duty in Malaysia is a flat 0.5% of the loan amount for 2026. Eligible first-time buyers within the exemption band have this waived along with the MOT. (Source: 2026 stamp-duty guides.)
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