New Stamp Duty Rules forEmployment Document
Key Takeaway
Not every employment
related document needs to
be stamped.
Tips
Check the employment
contract and related
documents against the
applicable category to
determine whether stamp
duty payment, stamping,
or endorsement is
required.
The Inland Revenue Board of Malaysia (“IRBM”) issued a media
release on 7 August 2026 providing important guidance on stamp
duty for employment contracts, including the applicable exemptions
and endorsement requirements under the Stamp Act 1949.
At a Glance: Do You Need to Stamp Your Employment D? Documents?
| Employment Document / Situation | What Employers Need to Do |
|---|---|
| Employment contract with monthly salary of RM3,000 or below. | No stamping and no endorsement required. |
| Employment contract with monthly salary above RM3,000. | Stamp and endorse only the main/master employment contract. |
| Supporting employment documents relating to the same employment. | No stamping and no endorsement required. |
| Instrument covered under the “General Exemption” category. | No stamp duty payable, but endorsement is required. |
For more details, please click the link below:
Media Release dated 07 August 2026
Media Release dated 07 August 2026
