How Duty Is Calculated
Base duty, duplicate fees, late penalties, and how they add up.
When you confirm a contract, Kenal Stamps calculates the total duty owed. The duty amount appears on the right side of the contract review screen before you submit.
Duty Breakdown
The total is made up of three components:
| Component | Description |
|---|---|
| Base duty | The core stamp duty amount, based on the duty type |
| Duplicate fees | RM 10 per duplicate copy of the document (if any) |
| Late penalty | Additional charge if the contract is submitted late |
Total Duty = Base Duty + Duplicate Fees + Late Penalty
Duty Types
There are two ways duty can be calculated, depending on the contract type:
| Duty type | How it works | Typical use |
|---|---|---|
| Fixed Duty | A set amount (RM 10) regardless of contract value | Employment contracts, contracts with no fixed value |
| Ad Valorem | A percentage of the contract value | Loan agreements, tenancy agreements, other contracts with a monetary value |
For ad valorem contracts, the contract value is rounded up to the nearest RM 1,000 before the percentage is applied.
If you're unsure which applies to your contract, see the contract type guides: Employment, Tenancy, General.
Late Penalties
If a contract is submitted more than 30 days after the contract date, a late-stamping penalty is added:
| Days late | Penalty |
|---|---|
| 31 to 90 days | 10% of the base duty, or RM 50, whichever is higher |
| 91 days or more | 20% of the base duty, or RM 100, whichever is higher |
Submit contracts promptly to avoid penalties. The penalty is calculated automatically based on the contract date you provide.
Late Penalty Remission (2023 to 2025 Contracts)
There is a special remission for contracts dated between 1 January 2023 and 31 December 2025. If the contract is submitted and the stamp duty is paid on or before 30 June 2026, the late penalty is fully waived.
This means you will not be charged a late penalty for these contracts as long as you complete the submission before the deadline, regardless of how many days late the contract would normally be.
This remission window closes on 30 June 2026. After that date, standard late penalty rates apply.
Duplicate Fees
If the contract has duplicate copies that also need to be stamped, a flat fee of RM 10 per duplicate is added on top of the base duty and any penalties.
Example
For a loan agreement with a contract value of RM 50,000 submitted 45 days after the contract date, with 1 duplicate:
| Component | Calculation | Amount |
|---|---|---|
| Base duty | 0.5% of RM 50,000 | RM 250.00 |
| Late penalty | 10% of RM 250, or RM 50 (whichever higher) | RM 50.00 |
| Duplicate fee | 1 copy x RM 10 | RM 10.00 |
| Total | RM 310.00 |