Stamp Duty: Special Voluntary Disclosure Programme 2026

Inland Revenue Board of Malaysia (“IRBM”) has introduced a stamp duty penalty amnesty under a Special Voluntary Disclosure Programme (“SVDP”).

The SVDP offers a full waiver of penalties on late stamping for instruments executed between 1 January 2023 and 31 December 2025, with the following to note:

Programme period	Six (6) months from 1 January 2026
End date	30 June 2026
Eligible documents	Instruments executed between 1 January 2023 and 31 December 2025
Stamp duty status	Instruments that have not yet been stamped
Exclusions	Cases involving fraud are not covered

SVDP provides an opportunity for duty payers to regularise instruments signed between 1 January 2023 and 31 December 2025 that have not been brought for stamping, and instruments stamped under the SVDP will not be audited.

Although the penalty amount will still be reflected in the stamp duty return form or notice of assessment, such penalty will be automatically waived upon payment of the stamp duty, without the need for any further action by the duty payer. Duty payers are advised to submit the eligible instruments for stamping early to ensure that the notices of assessment are issued and payments are completed within the SVDP period.

Key Takeaway from SVDP:

Instruments executed on or after 1 January 2026 are outside the scope of the SVDP.
SVDP is not available for instruments where stamp duty and penalties were already fully paid before 1 January 2026.
To enjoy penalty waiver on instruments executed between 1 January 2023 and 31 December 2025, the submission for stamping must be made and fully paid within the SVDP period, i.e. by 30 June 2026.

If you require any clarification on your eligibility for the new SVDP, please contact the authors by telephone at 03-2164 0200 or by email at ng.yeefung@azmandavidson.com.my / brandon.shen@azmandavidson.com.my.

Co-written by

Brandon Shen Shi Han,Partner
(Construction Dispute Resolution)
brandon.shen@azmandavidson.com.my

Ng Yee Fung,Partner
(Corporate & Commercial Practice)
ng.yeefung@azmandavidson.com.my

Alex Chan, PupilAzman Davidson & Co