Mar 6

Stamp Duty Comparison

(Before & After 1 January 2026)

Effective Date: 1 January 2026

A comprehensive comparison of the STAMPS and STSDS systems — what has changed, what it means for businesses, and what employers need to know.

STAMPS vs STSDS – What Has Changed?

Business Implications

Key Takeaways
STSDS is not just a system change. It is a responsibility shift from LHDN to the business.

From 1 January 2026, stamp duty compliance requires:
Source: LHDN Malaysia
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