LHDN New Rules
From now on, signing alone is not enough — all employment contracts must be stamped within 30 days of signing.
Applies to:
- Full-time contract
- Part-time contract
- Fixed-term / Contract
- Internship
- Renewal of Contract
- Letter of Offer (if it’s the only proof of employment)
🗓 Deadlines & Charges
Before 1 Jan 2025
✅ No stamp duty & no penalty (Exemption if stamped by 31 Dec 2025)
From 1 Jan 2025 to 31 Dec 2025
💰 RM10 stamp duty, no penalty if stamped by 31 Dec 2025
from 1 Jan 2026 onwards
💰 RM10 stamp duty + late penalties if overdue
⚠ Penalties
Within 3 months overdue: RM50 or 10% of duty (whichever higher)
More than 3 months: RM100 or 20% of duty (whichever higher)
✅ Employers, take action now to avoid extra costs!
