Latest Update: Employment Contracts Signed Before 1 January 2025 are Exempted from Stamp Duty Requirements

Employment Contracts Signed Before 1 January 2025 are Exempted from Stamp Duty Requirements

06/06/2025
Latest Update: Employment Contracts Signed Before 1 January 2025 are Exempted from Stamp Duty Requirements

The Inland Revenue Board of Malaysia (IRBM) has on 6 June 2025 announced several exemptions on the imposition of stamp duty on employment contracts in Malaysia.

This is the summary of the announcement:

Employment Contract Finalisation Date Stamp Duty Penalty Waiver
Before 1 January 2025 Exempted Yes
1 January 2025 – 31 December 2025 Applicable Yes (if stamped before 31 December 2025)
From 1 January 2026 onwards Applicable No

All employers are advised to ensure that all employment contracts entered into from 1 January 2025 are stamped accordingly.


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