- Empoyment Contract signed before 1 Jan 2025 will be exempted from Stamp Duty
- Employment Contracted signed between 1 Jan 2025 to 31 Dec 2025 will be subjected to Stamp Duty and remission of penalty will be provided with the criteria that the said contract stamped on or before 31 Dec 2025
- Employment Contract signed from 1 Jan 2026 onwards will be subjected to stamp duty also and late stamp penalty will be imposed if late for stamping
In Malaysia, Stamp duty is governed by the Stamp Act 1949 which requires certain legal documents to be stamped to be legally enforceable.
Type of documents falls within the scope of stamping under the Act and always subject to LHDN audit :
- Employment contracts
- Lease/ rental agreement
- Purchase/ sale contracts
- Service contracts
- Subcontractor agrements
- Letter of award or offer
- any other legally binding agreements
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