Important Update: Mandatory Stamping of Employment Agreements in Malaysia

Starting January 1, 2025, all employment contracts must be duty stamped in accordance with mandatory requirements issued by the Inland Revenue Board of Malaysia (LHDN).

Please refer to the summary table below for ease of reference:

Contract Finalisation Date	Stamp duty	Late Penalty Waiver	Remarks
Before 1 January 2025	Exempted	Yes	Fully exempted from stamp duty and late penalties.
1 January – 31 December 2025	Applicable	Yes (if stamped before 31 Dec 2025)	Stamp duty applies, but late penalty is waived if stamped on time.
From 1 Jan 2026 onwards	Applicable	No	Both stamp duty and late penalties will apply.

? How We Can Assist You

To support your compliance with this new requirement, we are pleased to offer stamp duty filing services for employment agreements. Please contact us for our fee quote.

Should you require our assistance or have any queries with the above upcoming changes, please do not hesitate to reach out to us.

We appreciate your continued support and trust in our services.