Stamp Act 1949 · Updated to 1 Jan 2026 · Part III · Provisions Applicable to Particular Instruments
25. Directions as to duty upon leases, etc.
Feedback & supportA lease or agreement for a lease or with respect to any letting shall not be charged with any duty in respect of any penal rent, or increased rent in the nature of a penal rent, thereby reserved or agreed to be reserved or made payable or by reason of being made in consideration of the surrender or abandonment of any existing lease, or agreement of or relating to the same subject matter.
lease
“lease” means a lease of immovable property, and includes— (a) any undertaking in writing to cultivate, occupy, or pay or deliver rent for, immovable property; *NOTE―The Takaful Act 1984 was repealed by the Islamic Financial Services Act 2013 —see section 282…
44 Laws of Malaysia ACT 378
A lease made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further consideration either of a covenant by the lessee to make, or of his having previously made, any substantial improvement of or addition to the property demised to him, or of any covenant relating to the matter of the lease, shall not be charged with any duty in respect of such further consideration, except where such further consideration consists of a covenant which if it were contained in a separate deed would be chargeable with ad valorem duty.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
An instrument whereby the rent reserved by any other instrument chargeable with duty and duly stamped as a lease is increased shall not be charged with duty otherwise than as a lease in consideration of the additional rent thereby made payable.