Stamp Duty SVDP Extension Until 31 December 2026 in Malaysia

Following the announcement of the implementation of the Special Voluntary Disclosure Programme (hereinafter referred to as “SVDP”) for stamp duty on 28 January 2026, the programme will be extended for an additional six (6) months, extending until 31 December 2026 as announced by the Inland Revenue Board of Malaysia on 26 June 2026 via HASiL Media Release.

This extension represents the Government’s effort to promote voluntary stamp duty compliance while providing sufficient time for duty payers to familiarise themselves with the transition to the Stamp Duty Self-Assessment System. Additionally, this initiative supports the long-term compliance with stamp duty obligations and contributes towards Malaysia’s fiscal sustainability.

1. Special Voluntary Disclosure Program
   
   The SVDP is an initiative by the Inland Revenue Board of Malaysia for duty payers to come forward to voluntarily report their outstanding or late-stamped instruments. All instruments stamped under this programme are eligible for penalty exemption to encourage voluntary compliance.
   
   
2. Eligibility and Conditions
   
   In order to qualify for the penalty exemption under the SVDP, duty payers are required to  finalise the stamping process and duty payment within the extended SVDP time window, subject to the following conditions:
   
   

   (1)	All instruments executed from the period of 1 January 2023 to 31 December 2025 are eligible for the exemption;
   (2)	The stamping and payment of stamp duty must be executed within the period from 1 January 2026 to 31 December 2026;
   (3)	The penalty will be waived automatically upon settlement of the principal stamp duty; duty payers are not required to submit an application for the penalty waiver;
   (4)	The 2026 Stamp Duty SVDP is not applicable to cases involving elements of fraud; and
   (5)	All instruments stamped under the 2026 Stamp Duty SVDP will be exempted from audit. However, this programme does not exempt duty payers from audits on other instruments not stamped under this programme.

   
   
3. Conclusion
   
   Duty payers are advised to submit stamping applications and remit stamp duty payments early to ensure that the notice of assessment can be issued within the SVDP window, and the final settlement is concluded within the stipulated timeframe.
   
   Duty payers should take full advantage of this opportunity to participate in the 2026 Stamp Duty SVDP to enjoy the penalty exemption and support the stamp duty compliance obligations.
   
   

   Related Resources	Q&A Stamp Duty for Employment Contract in Malaysian Company
   	Early Access to Malaysia's e-Duti Setem System Via Mytax Portal
   	SVDP 2026 for Stamp Duty in Malaysia

For further information, please visit the official website of the Inland Revenue Board of Malaysia at https://www.hasil.gov.my/en

KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

Disclaimer All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.

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