Malaysia legislation

Section 26

of FINANCE ACT 2025

Section 26

Amendment of section 2

The Stamp Act 1949, which is referred to as the “principal Act”

in this Chapter, is amended in section 2 by inserting after the definition of “property” the following definition:

‘ “residential property”  means a house, condominium, apartment, flat, service apartment or small office home office solely to be used as a dwelling house;’.