Stamp Duty – Valuation and Property Services Department Portal https://www.jpph.gov.my/v3 Excellent Service Our Commitment Thu, 09 Apr 2026 06:06:57 +0000 en-US hourly 1 https://wordpress.org/?v=5.2.16 https://i1.wp.com/www.jpph.gov.my/v3/wp-content/uploads/2020/07/logo512_JPPH_Julai20.png?fit=32%2C32&ssl=1 Stamp Duty – Valuation and Property Services Department Portal https://www.jpph.gov.my/v3 32 32 160309004 Clients’ Charter https://www.jpph.gov.my/v3/en/department-profile/client-charter/ Fri, 06 Mar 2026 07:30:18 +0000 https://www.jpph.gov.my/v3/?page_id=8732 (Effective from 1st January 2012)

To report all valuation cases as follows:

Purpose of Valuation Duration To Settle The Case From Date Of Receipt (Working Days)

a) Stamp Duty

  1. Standard Properties (effective from 1st January 2018) The standard case for the purpose of Stamp Duty valuation covers the following types of property:
    1. Residential terrace houses except:
      • Corner units
      • Units with extensions
      • Incomplete units
    2. Stratified units such as flats, apartments and condominiums.
    3. Commercial properties:
      • Shophouses/ shopoffices
      • Serviced apartments
      • Locked-up shops
      • Shop Office Home Office (SOHO)/Shop Office Flexible Office (SOFO)/Shop Office Virtual Office (SOVO)
    4. Industrial properties:
      • Terrace
      • Detached
      • Semi-detached
      • Flatted factories

Notes

  • The property must be located within a housing scheme, designated commercial or industrial areas with standard land and floor areas as developer’s original plan. The building must be of permanent structure with no additional works or alteration.
  • Application for valuation must be made via the Stamp Assessment and Payment System (STAMPS).
  • Form PDS 15 must be fully completed. (indentification of the property, whether it is a standard property or a non-standard property is via the information contained in the form)

 

1
     2. Non-standard Properties 5
b) Government Housing Loan 8
c) Real Property Gains Tax 8
d) Rental 10
e) Change in Category of Land Use 10
f) Alienation of Land 10
g) Estate Duty (effective from February 2018)  8
h) Privatisation & Corporatisation 20
i) Land Acquisition 30
j) Purchase & Sale   20

Payment of Bills All bills to be paid within 14 days from the date it is received with completed supporting documents or in accordance to the terms and conditions as stipulated in agreement or contract, whichever is relevant.
Clients’ Charter Performance Report 2025 2026
 

SERVICE RECOVERY SYSTEM

In the event that the JPPH’s Clients’ Charter is not complied with, the service recovery is as follows :-

a) Reactive Recovery
  Heads of Branch Offices will be responsible to ensure that such cases are completed within 5 working days from the date of receipt of a complaint.
b) Pro active Recovery
 
  • Clients will be informed should there be problems in processing cases due to unavailable or insufficient data.
  • Clients will also be informed of the date the valuation will be completed.
]]> 8732 Stamp Duty https://www.jpph.gov.my/v3/en/jpph-business/valuation-and-property-services-activity/stamp-duty/ Tue, 14 May 2019 07:54:34 +0000 https://www.jpph.gov.my/v3/?page_id=10642 Stamp duties are imposed on instruments and not transactions. An instrument is defined as any written document and in general, stamp duty is levied on legal, commercial and financial instruments. The person liable to pay stamp duty is set out in the Third Schedule of Stamp Act 1949.

The Assessment and Collection of Stamp Duties is sanctioned by statutory law now described as the Stamp Act 1949.

There are two types of duty, Ad Valorem Duty and Fixed Duty. Ad Valorem Duty is the rate of duty varies according to the nature of the instruments and the consideration stipulated in the instruments or the market value of the property. Fixed Duty Duty is imposed without any relation to the consideration paid or amount stated in the instrument.

The role of the department is to value when a property is transferred, a transferee is required to pay a stamp duty.

 

BASIS OF TAX

As provided for under the First Schedule of the Stamp Act 1949, this duty is based on the money value of the consideration or the market value of the property, whichever is greater.

 

RATE OF TAX

The tax rate charged is subject to the First Schedule of the Stamp Act 1949.

 

DATE OF VALUATION

Where there is a Sale and Purchase Agreement the date of valuation is the date of execution of the agreement, otherwise it is the date of execution of the instrument of transfer.

 

JPPH’ S ROLE

The Stamp Duty Office (SDO) of the Inland Revenue Board (IRB) refers the prescribed form to JPPH where the market value of the property is ascertained and reported within one (1) working day for standard SDO then informs the transferee/ lawyer of the duty payable. The IRB will impose Stamp Duties based on the valuation reported by JPPH.

Documents to be submitted to SDO/ JPPH:

  • A complete of form PDF 15.
  • Copy of the Sale and Purchase Agreement (where relevant).
  • Copy of the Document of Title. The parties concerned are advised to make the necessary for inspection purposes.

CLIENT’S CHARTER

All Stamp Duty valuations shall be reported within one (1) working for standard case and five (5) working days for non-standard cases from date of receipt by the office.

ONLINE ENQUIRY SERVICE

The online enquiry service enables users to check status of the case via http://www.jpph.gov.my and/ or sms type JPPH< space>DUTISETEM<space> Adjudication No.<space>email and send to 15888.

OBJECTIONS ON VALUATIONS

Any objection on the valuation of the property must be directed to the SDO and a copy sent to JPPH.

FURTHER APPEAL

Any further appeal should be by way of a case referred by the SDO to the High Court.

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