Hi Everyone, this is an official media release from our Finance Minister on the Stamp duty exemption 2019. Hope, this will clarify some issue regard to the stamp duty exemption 2019.
If you need further help, please feel free to contact us or if you need a SPA or Home Loan quotation feel free to click the link here to request for one.
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LAYANAN DUTI SETEM BAGI SURAT CARA PINDAH MILIK HARTA YANG BERNILAI MELEBIHI RM1 JUTA DAN PENGECUALIAN DUTI SETEM BAGI PEMBELIAN RUMAH PERTAMA UNTUK MELANCARKAN AKTIVITI DI DALAM SEKTOR HARTANAH DAN MENGGALAKKAN PEMBELIAN RUMAH PERTAMA OLEH RAKYAT MALAYSIA
Kerajaan mengekalkan kadar duti setem bagi surat cara pindah milik harta semasa yang dikenakan bagi harta yang bernilai melebihi RM1 juta sehingga RM2.5 juta untuk tempoh 6 bulan bagi menggalakkan kelangsungan aktiviti di dalam sektor hartanah. Ini berikutan kenaikan kadar duti setem sebanyak 1% untuk harta yang bernilai melebihi RM1 juta yang diumumkan dalam Belanjawan 2019. Tempoh pengekalan kadar duti setem ini bermula 1 Januari 2019 sehingga 30 Jun 2019.
Pembelian rumah kediaman pertama yang bernilai sehingga RM1 juta juga dikecualikan duti setem ke atas surat cara pindah milik, seperti berikut.
| Harga Balasan/Nilai Pasaran Harta (mengikut mana lebih tinggi) |
Kadar duti setem mulai 1.1.2019 | Kadar duti setem mulai 1.7.2019 (setelah tamat tempoh 6 bulan pengekalan kadar duti setem) |
Pengecualian Duti Setem ke atas pembelian rumah pertama bernilai sehingga RM1 juta bagi perjanjian jualbeli mulai 1.1.2019 hingga 30.6.2019* |
|---|---|---|---|
| RM100,000 yang pertama | 1% | 1% | Dikecualikan |
| RM100,001 hingga RM500,000 | 2% | 2% | Dikecualikan |
| RM500,001 hingga RM1,000,000 | 3% | 3% | Dikecualikan |
| RM1,000,001 hingga RM2,500,000 | 3% | 4% | Tidak Berkaitan |
Kerajaan Pakatan Harapan amat prihatin dan berlaku adil dalam memperuntukan tempoh masa yang mencukupi supaya proses pindah milik dapat dilakukan dalam tempoh peralihan sebelum kadar baru duti setem dikuatkuasakan khususnya bagi harta yang bernilai melebihi RM1 juta sehingga RM2.5 juta.
Seperti yang telah diumumkan dalam Belanjawan 2019, Kerajaan Pakatan Harapan telah bersetuju memberikan insentif pengecualian duti setem 100% bagi pembelian rumah pertama seperti berikut:
| Bil. | Harga Rumah | Surat cara yang dikecualikan | Tempoh pengecualian |
|---|---|---|---|
| a) | Harga sehingga RM300,000. | Surat cara pindah milik dan perjanjian pinjaman | Bagi perjanjian jual beli yang disempurnakan mulai 1 Januari 2019 sehingga 31 Disember 2020. |
| b) | Harga di antara RM300,001 dan RM500,000. | Surat cara pindah milik dan perjanjian pinjaman (Pengecualian terhad kepada RM300,000 pertama harga rumah tersebut.) |
Bagi perjanjian jual beli yang disempurnakan mulai 1 Julai 2019 sehingga 31 Disember 2020. |
| c) | Harga di antara RM300,001 dan RM1 juta dibeli daripada mana-mana pemaju perumahan | Surat cara pindah milik | Bagi perjanjian jual beli yang disempurnakan mulai 1 Januari 2019 sehingga 30 Jun 2019. |
Pengecualian duti setem di atas adalah bertujuan untuk terus menggalakkan pembelian rumah pertama oleh rakyat Malaysia, meningkatkan pembelian unit rumah yang tidak terjual daripada pemaju, serta merancakkan pasaran harta tanah. Langkah ini merupakan salah satu usaha bagi mengatasi isu lebihan bekalan hartanah kediaman yang semakin meningkat.
Sayangi Malaysiaku!
Lim Guan Eng
Menteri Kewangan
Kementerian Kewangan Malaysia
Putrajaya
29 Disember 2018
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Hi, just want to confirm if buying from developer now you mean free MOT up to RM1mil, but if the MOT not transfer yet as the building just started to built and completion on year 2022, so when year 2022 VP we suppose no need to pay the MOT right?
Hi Serene, thanks for your question.
If your SPA sign this year before 30th June 2019 and you fulfill the necessary criteria, you can apply for your stamp duty exemption.
Usually, for under construction property, you’ll be paying the stamp duty after the property completed. Stamp office will be based on your SPA date to know which year stamp duty ruling apply to you. However, you have to notify your lawyer about the intention of getting the SD exemption before signing the SPA and Loan Agreement.
For more information, please go to our contact us form ( click the link below). Once you filled up, we will assign a consultant to call you. thanks.
https://malaysiahousingloan.net/contact-us/
Hi hi,
I would like to know when transferring a property from parent to child the stamp duty it is exempted under current gazetted?
For stamp duty on Memorandum of transfer from Parent to children, the stamp duty is exempted 50% from the actual stamp duty.
HI,
I would like to know, about the exemption of stamp duty for the following scenario.
Property A (completed property,ready move in)
The purchaser had signed S& P for this property in December 2018. The MOT was send to LHDN in April 2019.
Property B (under construction)
The purchaser had signed S & P in January 2019. At the time, the S & P was signed, the purchaser had not own any property but had just signed the S & P for property A.
The purchaser also do not have any knowledge on the status of the loan for property A whether approved or not at the time the S&P for property B signed.
It was only known that the loan for property A approved after the S&P for property B signed in February 2019.
Question:
Can the purchaser get exemption for stamp duty for property B, since there were no ownership of any property at the time the purchaser sign the S & P for property B and The MOT for property A was only send to LHDN in April 2019
Hi,
Thanks for the questions.
Usually, the exemption of stamp duty will depend on the date of Sale and Purchase agreement (SPA) stamped.
If the SPA stamped in the year 2018, then 2018 stamp duty ruling applies.
If the SPA stamped in 2019, then 2019 ruling apply.
So, you have to check your SPA.
Anyhow, we’d suggest you submit the Stamp Duty exemption request to LHDN, and it’s up to LHDN to approve or reject your application.
Thanks.
Hi Melissa..
Need ur help..is that mean if i purchase rumah pertama but a 2nd hand house from an owner of 390K ..i am not entitle for any waive then?
Hi Mas, if you sign the SPA before 30th June 2019, your purchase price or property market value has to be less than RM300k in order to entitle for the waiver of Stamp duty.
If after 1st July 2019, the property price or property market value has to be less than RM500k for entitlement.
Your first house can be second hand house.
Thanks
Hi,
I would like to know if buying a house with price RM 380,000 and sign SPA in period from 1st Jan 2019 to 30th June 2019 but loan disburse/completed after 1st July 2019, can the purchaser get exemption for stamp duty?
Thank you.
Hi Muhd,
The stamp duty waiver is based on the Sale and Purchase agreement date and not based on loan disbursement date.
If you’re buying second hand house, between 1st Jan to 30th June 2019, the SPA and market value has to be less than RM300k in order to entitle.
Thanks.
Hi,
I would like to know if I’m buying auction house did i still can get the exemption for stamp duty?
Hi, Thanks for your question and it is an excellent question.
If you’re a first-time house buyer and buying an auction property, the answer is No.
The exemption only applies to a completed property and under construction property buying from an agent, seller or developer.
They required a stamped Sale and Purchase Agreement submit in for the application of Stamp Duty exemption.
For auction property, there is no Sale and Purchase Agreement only Proclamation of Sale.
Thanks.
Melissa Lee?
Online Mortgage Consultant
012-6946746 (David)
http://www.malaysiahousingloan.net