Love & Affection Property Transfer (Note)
Transfers between close family may get stamp duty relief. This is a note only — verify eligibility before relying on it.
Quick answer
A 'love and affection' transfer is a property transfer between close family members (such as parent, child or spouse) that may qualify for stamp duty relief. The relief and how it applies depend on the relationship and the current rules; foreigners generally do not qualify. Treat this as a note and verify your specific case with LHDN / a lawyer before relying on it.
Key takeaways
- It applies to transfers between close family members.
- There may be partial or full stamp duty relief.
- Foreigners generally do not qualify.
- Rules vary — verify before relying on any relief.
What it is
A transfer of property between close family without a normal sale, which may attract stamp duty relief rather than the full ad valorem duty.
Why verify first
The eligible relationships, the percentage of relief and the documents required depend on the current rules. Get a lawyer to confirm before you plan around any relief.
Checklist
- Confirm the family relationship qualifies.
- Check the current relief percentage.
- Confirm documents with a lawyer.
- Verify the rule with LHDN.
Watch out for
- Do not assume full relief — it varies by relationship and order.
- Foreigners generally do not qualify for this relief.
Frequently asked questions
Who qualifies for a love & affection transfer?
Typically transfers between close family such as parent, child or spouse. The relief and conditions depend on the current rules — verify with LHDN or a lawyer.
Is the transfer completely free of stamp duty?
Not always — it may be partial or full relief depending on the relationship and the current order. Confirm the specifics before relying on it.
Related guides
What Is MOT (Memorandum of Transfer)?
MOT is the document that legally moves a property's title into your name. Here is what it is and how it differs from the SPA.
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 guideProperty Buying Cost Checklist
The upfront costs of buying go beyond the down payment. Use this checklist so nothing surprises you.
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.