Six-Month Stamp Duty Penalty Amnesty

The Inland Revenue Board of Malaysia (IRBM) has announced the implementation of the Stamp Duty Voluntary Disclosure Programme, which will run for six (6) months from 1 January 2026 to 30 June 2026.

This programme is specifically designed for instruments that were signed or executed between 1 January 2023 and 31 December 2025, but have not yet been stamped. Taxpayers will not be required to submit any appeal for penalty remission, as penalties will be automatically waived upon payment of the stamp duty.

Stamping applications and stamp duty payments must be made between 1 January 2026 and 30 June 2026 to qualify for the exemption. All documents settled within this period and stamped under the programme will not be audited. However, this will not apply to cases involving fraud. 

The IRBM also clarified that while instruments stamped under the programme will not be audited, the voluntary disclosure initiative does not exempt taxpayers from audits on other unstamped instruments not declared during this amnesty period.

DON'T MISS OUT: Taxpayers are advised to submit their stamping applications and make payments by 30 JUNE 2026 to enjoy the 100% penalty waiver.