First-Home Buyer Stamp Duty Exemption
Eligible first-home buyers may get a stamp duty exemption up to a price cap. Here is the seed rule and how to confirm it.
Quick answer
Eligible Malaysian first-home buyers may receive a stamp duty exemption on the MOT (and sometimes the loan agreement) for properties up to a price cap, when the SPA is signed within the qualifying window. A common seed reference is a full exemption up to RM500,000 for a qualifying first home. Eligibility and the exact order change over time, so verify with LHDN / MyTax e-Duti Setem before relying on it.
Key takeaways
- The exemption is for eligible first-home buyers only.
- Seed cap: up to RM500,000, within a qualifying SPA window.
- It may cover the MOT and sometimes the loan agreement duty.
- Eligibility and the order change — always verify the latest.
Who may qualify
Typically a Malaysian citizen buying their first home, for a residential property within the price cap, with the SPA signed in the qualifying period. Conditions vary by the current order.
How to confirm
Ask your lawyer and check the latest exemption order via LHDN / MyTax e-Duti Setem. Do not apply the exemption in your budget until you have confirmed you qualify.
Checklist
- Confirm you are a first-home buyer.
- Check the property price against the current cap.
- Check the SPA date is within the qualifying window.
- Verify the latest exemption order with LHDN.
Watch out for
- Do not assume the exemption — eligibility and caps change.
- Applying it wrongly can leave a shortfall at completion.
Frequently asked questions
How much is the first-home exemption?
A common seed reference is a full MOT exemption up to RM500,000 for a qualifying first home, within the SPA window. The exact order changes, so verify with LHDN.
Does it cover the loan stamp duty too?
It may also cover the loan agreement stamp duty for eligible first homes up to the cap, but this depends on the current order — confirm with LHDN / your lawyer.
Related guides
MOT Stamp Duty Explained (Tiered Rates)
MOT stamp duty uses a tiered scale. Here is how the bands work and a worked example, with a reminder to verify current rates.
Read guideProperty Buying Cost Checklist
The upfront costs of buying go beyond the down payment. Use this checklist so nothing surprises you.
Read guideLoan Fees: Stamp Duty, Legal and Valuation
The upfront costs of taking a home loan beyond the down payment: stamp duty, legal fees and valuation.
Read guideImportant
This content is for general education only. It is not legal, financial, banking, valuation, tax, investment, or property advice. Always verify with the relevant bank, lawyer, valuer, agent, developer, auctioneer, land office, LPPSA, LHDN, or authority before making decisions.
Last reviewed: 2026 edition · Rules, rates and fees change over time. Always confirm the latest figures with the relevant authority before you act.