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!