Foreigner Stamp Duty, State Levy and Consent Fee
Three separate charges foreigners often confuse: MOT/stamp duty, state levy and consent fee. Here is how they differ.
Quick answer
For foreigners, MOT/stamp duty (federal, LHDN) may be higher — a seed reference suggests 8% in 2026 — and is separate from the state levy (state-specific, seed: Penang ~3%, Melaka ~2%, Johor ~3% from Jul 2025) and the consent fee (a flat land-office fee, seed ~RM500–RM2,000). Verify each with LHDN / MyTax e-Duti Setem / the state PTG / a lawyer before quoting.
Key takeaways
- MOT/stamp duty is federal (LHDN); seed ~8% for foreigners in 2026.
- State levy is state-specific (Penang/Melaka/Johor seed).
- Consent fee is a flat land-office charge.
- All three are separate — verify each.
Three separate charges
- MOT/stamp duty: federal (LHDN), may be higher for foreigners (seed 8% in 2026).
- State levy: state-specific (Penang/Melaka/Johor seed).
- Consent fee: flat land-office fee.
Checklist
- Estimate MOT/stamp duty (verify the foreigner rate).
- Check whether a state levy applies.
- Add the consent fee.
Watch out for
- Do not hardcode 8% or a state levy without verifying.
- Foreigner rates change — confirm the latest.
Frequently asked questions
Is foreigner stamp duty really 8%?
A seed reference suggests 8% flat in 2026, but this must be verified with LHDN / MyTax e-Duti Setem / a lawyer before quoting.
Is the state levy the same as stamp duty?
No. Stamp duty is federal (LHDN); the state levy is a separate state charge in some states, and the consent fee is a separate land-office fee.
Related guides
Foreigner Buying Cost Checklist
Foreigners face extra costs beyond a local buyer. Use this checklist so nothing surprises you.
Read guideMOT 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 guideForeigner RPGT (Real Property Gains Tax)
RPGT for foreigners differs from citizens. Here are the seed rates and the verify reminder.
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.