MOT Timing: Subsale vs New Project
When the MOT happens depends on whether the title already exists. Subsale and new-project purchases differ.
Quick answer
For a completed subsale property with an existing individual or strata title, the MOT (and its stamp duty) is usually done around completion. For a new project still under a master title, the transfer into your name often happens later, once the individual or strata title is issued — so the MOT stamp duty may fall due at that later point. Confirm the timing with your lawyer.
Key takeaways
- Subsale with an existing title: MOT around completion.
- New project under master title: MOT later, after title issue.
- The timing affects when you pay MOT stamp duty.
- Your lawyer confirms the exact sequence for your case.
Subsale timing
When the property already has its own title, the transfer is registered around completion, and MOT stamp duty is part of your entry costs.
New-project timing
Under a master title, you first take ownership via the developer SPA. The MOT into your name happens once the individual/strata title is issued, which can be later — so plan for the MOT stamp duty at that time.
Checklist
- Ask whether the property has its own title yet.
- For new projects, ask when the title (and MOT) is expected.
- Set aside funds for MOT stamp duty at the right time.
Watch out for
- Do not forget MOT stamp duty on a new project just because it comes later.
- Title issuance timelines can slip — confirm with the developer and lawyer.
Frequently asked questions
When is MOT done for a new project?
Usually after the individual or strata title is issued, which can be later than vacant possession. The MOT stamp duty falls due around that transfer. Confirm with your lawyer.
Is MOT timing the same for subsale?
For a subsale with an existing title, the MOT is usually registered around completion, so the stamp duty is part of your upfront costs.
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 guideProperty Buying Cost Checklist
The upfront costs of buying go beyond the down payment. Use this checklist so nothing surprises you.
Read guideProgressive Payment for Under-Construction Homes
For under-construction projects, the bank releases your loan in stages as the building is built. Here is how progressive payment and interest work.
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.