Missed the 30-day stamping deadline? Estimate your LHDN late-stamping penalty — and see how much the PKPS 2026 amnesty waives if you stamp before 31 December 2026.
Employment contracts carry a flat RM10 duty. Contracts executed before 1 January 2025 are fully exempt (no duty, no penalty). From 1 January 2026, contracts with a monthly salary of RM3,000 or below need not be stamped at all — no duty and no penalty. This calculator assumes a stampable RM10 contract and does not apply the salary exemption; the Kenal dashboard flags contracts that qualify.
Updated for the post-1 January 2025 two-tier penalty regime · PKPS 2026 amnesty extended to 31 December 2026 · Reflects the LHDN self-assessment (STSDS) rules
Since 1 January 2025, the late-stamping penalty is a two-tier charge on the deficient duty. The deadline is 30 days from the date the document is signed; after that, stamping within about three months (up to 90 days late) costs RM50 or 10% of the duty, whichever is higher, and more than 90 days late costs RM100 or 20% of the duty, whichever is higher.
| How late the document is | Old rate (before 1 Jan 2025) | Current rate (from 1 Jan 2025) |
|---|---|---|
| Within 3 months | RM25 or 5%, whichever is higher | RM50 or 10%, whichever is higher |
| 3 to 6 months | RM50 or 10%, whichever is higher | RM100 or 20%, whichever is higher |
| More than 6 months | RM100 or 20%, whichever is higher |
Source: Stamp Act 1949 s47A, as amended by the Finance Act 2024 (effective 1 January 2025). An unstamped instrument is also inadmissible as evidence in court (s52).
500 employment contracts signed in 2025, RM10 duty each, stamped more than 3 months late:
The RM100 minimum penalty is ten times the RM10 duty — for low-duty contracts, the penalty is the real cost.
The same 2025 contracts, stamped and paid before 31 December 2026:
That is a RM50,000 saving. Employment contracts signed before 2025 go further — fully exempt, so RM0 duty and RM0 penalty.
You may pay no penalty at all. The main reliefs available today, by when the document was signed:
PKPS 2026 — the Program Khas Pengakuan Sukarela (Special Voluntary Disclosure Programme) for stamp duty — gives a 100% late-stamping penalty waiver on instruments executed between 1 January 2023 and 31 December 2025, provided they are stamped and the duty is paid on or before 31 December 2026. Instruments declared under the programme are not subject to LHDN audit.
The window originally ran to 30 June 2026 and was extended by six months to 31 December 2026. This is the single best reason for any business sitting on a backlog to act now: the duty is unavoidable, but the penalty — which can reach 20% of the duty — is fully waived inside the window.
As of July 2026. Confirm the current window and eligibility on the LHDN media release before you rely on it — Kenal Stamps keeps this page updated as LHDN announces changes.
Drop your entire backlog — hundreds of contracts at once — into Kenal Stamps.
Every contract is read, validated, and priced — duty, exemptions, and any penalty.
We submit through the STSDS self-assessment system on your behalf, in bulk batches.
Stamp certificates come back to you, all before the 31 December 2026 amnesty deadline.
The PKPS 2026 window shuts on 31 December 2026. Kenal Stamps is a dedicated self-serve platform for stamping contracts at volume under STSDS — upload hundreds at once and let us handle the batching and submission.