If your business has any agreement from 2023, 2024 or 2025 that was never stamped, tenancy agreements, share transfers, loan instruments or any other document requiring stamp duty, LHDN is currently offering a way to fix this without paying any penalty.

This comes under the Special Voluntary Disclosure Programme for Stamp Duty 2026, known as PKPS Duti Setem 2026. It was first announced by the Prime Minister in his New Year address on 5 January 2026, running from 1 January to 30 June 2026. The Ministry of Finance has since extended it by another six months, now ending 31 December 2026.

The rule is straightforward. Any instrument executed between 1 January 2023 and 31 December 2025 qualifies. As long as the outstanding stamp duty is paid by 31 December 2026, LHDN automatically waives the penalty. There is no need to submit any appeal or application. The waiver happens the moment payment is made.

Normally, late stamping attracts a penalty of RM50 or 10 percent of the duty owed, whichever is higher, rising to RM100 or 20 percent for longer delays. Under this programme, that penalty becomes zero.

There are limits worth knowing. This does not apply to cases involving fraud, and it does not protect documents outside this window, including anything stamped from 1 January 2027 onwards. Instruments settled under this programme will also not be audited.

Whether your case actually qualifies often comes down to two dates, when the document was signed and when the duty is paid. We have put together a scenario table with real examples from LHDN's guideline, showing exactly which situations get the penalty waived and which do not. You can view it through the link below.

View scenario table: https://drive.google.com/file/d/1vv9R3wOI0fq8z-YqQk_pp9LhKIxA1SA-/view?usp=sharing

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, tax planning and compliance matters for you. Feel free to WhatsApp us at 010-246 2151.