07/07/2023
The Stamp Duty (Exemption) (No. 3) Order 2023 was finally gazetted on 08 June 2023 and is deemed to have come into operation on 01 April 2023!
1. The stamp duty exemption is applicable to transfer of Property by way of love and affection between “parents and children” and “grandparents and grandchildren”.
2. The stamp duty exemption is only limited to the stamp duty imposed on the first RM1 million or less of the Property value and 50% stamp duty will be levied on the amount in excess of RM1 million.
Criteria:
(a) The instrument of transfer of the immovable property is executed on or after 1 April 2023; and
(b) The recipient is a Malaysian citizen.
从2023年4月1日开始实行:
1. “父母与子女”、“祖父母与孙子女”之间的爱心转让产业就可享有印花税豁免。
2. 此印花税豁免仅限于房产价值首100万令吉或以下征收的印花税，超过100万令吉的金额将征收50%印花税。
条件：
(a) 转让文件于 2023 年 4 月 1 日或之后签署；和
(b) 接收人是马来西亚公民。
