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Malaysia Tenancy Agreement Guide: Deposits, Stamp Duty and Key Clauses

Whether you are a landlord, tenant or a company renting an office, a clear tenancy agreement helps reduce disputes, support stamping, and keep your business records tidy.

Educational informationThis guide is general information, not legal advice. Terms, stamp duty and legal fees may differ depending on the property, rental amount, tenure and professional advice.

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A useful tenancy agreement should make four things clear

A tenancy agreement should go beyond rent and address. It should record the parties, property scope, term, payment, deposits and responsibilities.

Before signingConfirm detailsParties, property, purpose, fixtures, fittings and rental scope.Reduce future disputes

Reference: Maybank tenancy agreement guide. Confirm final stamp duty and legal fees with LHDN, your lawyer or other qualified advisers.

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01

Why a written tenancy agreement matters

Oral arrangements can become difficult when rent is unpaid, the property is damaged, a party terminates early, or deposits are disputed. A written agreement records what the landlord and tenant agreed and can support banking, tax, audit or company records.

Landlord

Protect rent and property

  • Set rent, deposits and late-payment handling
  • Record repairs, damage and prohibited acts
  • Provide a basis for recovery or claims if issues arise
Tenant

Protect use and deposits

  • Confirm the term, renewal and termination rights
  • Reduce sudden eviction or unexpected rent changes
  • Clarify when deposits may be deducted or refunded

02

What details should be included?

The first part of the agreement should identify the parties and the property clearly. The clearer the details, the easier it is to communicate and enforce the arrangement.

Party details

Full name, NRIC/passport, phone number, email, address and, for company tenants, company name and registration number.

Property details

Full address, unit number, property type, rental scope, parking, furnishings, appliances and fixtures.

Purpose of use

Residential, office, retail, warehouse or another use. Commercial uses may require management, local authority or licensing checks.

Schedules

Keys, inventory list, handover photos, property condition and special terms.

03

Term, renewal and early termination

The agreement should state the start date, end date, signing date and whether renewal is allowed. Residential and commercial tenancies are commonly one to three years; arrangements exceeding three years may involve different lease considerations.

Start & End

Dates

State when the tenancy starts and ends to avoid confusion over handover and rent periods.

Renewal

Renewal terms

Record whether renewal is available, the notice period and whether rent will be renegotiated.

Termination

Early exit

State when either party may terminate early and how deposits will be handled.

04

Rent, payment method and deposits

Payment terms should be specific. Record monthly rent, due date, payment method, bank account, late-payment handling and all deposit amounts.

2 months

Security deposit

Commonly used as security for performance and damage claims. The actual amount depends on the agreed terms.

About 1 month

Earnest deposit

Often used to secure the property. Whether it is refundable should be clearly stated.

About half month

Utility deposit

Used to cover utility risks and typically reconciled against outstanding bills at the end.

Be precise

Refund conditions

Record inspection, repair deductions, rental arrears set-off and refund timelines.

Deposit practice is not one-size-fits-all

Market practice is useful, but the final terms depend on the agreement, property type, landlord requirements and negotiations. The key is to state the amount, purpose and refund conditions clearly.

05

Landlord and tenant obligations

Tenant

The tenant usually handles

  • Paying rent and utilities on time
  • Using the property legally and for the agreed purpose
  • Not renovating, subletting or changing use without consent
  • Taking care of furnishings, appliances and interiors
  • Informing the landlord of serious repairs or defects
Landlord

The landlord usually handles

  • Delivering premises fit for the agreed use
  • Major repairs falling under the landlord's responsibility
  • Ensuring supplied furniture and appliances match the agreed condition
  • Respecting the tenant's quiet enjoyment during the term
  • Handling deposit deductions and refunds according to the agreement

06

Stamp duty, administration and legal fees

After signing, a tenancy agreement is typically stamped. A stamped agreement is more complete when you need to use it formally or as supporting evidence.

≤ 1 year

RM1 / RM250

Generally applied to annual rent after an RM2,400 exemption. Confirm the final calculation with LHDN.

1 - 3 years

RM2 / RM250

A higher rate is generally used for terms above one year and up to three years.

> 3 years

RM3 / RM250

Longer arrangements may involve lease considerations and should be reviewed professionally.

Simple exampleIf monthly rent is RM1,000, annual rent is RM12,000. After deducting RM2,400, the balance is RM9,600. For a one-year tenancy, duty is generally calculated at RM1 for every RM250 or part thereof, subject to LHDN's system and rules.

If a lawyer drafts or witnesses the agreement, legal fees may apply separately. Commercial tenancies, complex clauses or longer terms should be quoted in advance.

07

Extra points when a company rents premises

If the tenant is a Sdn. Bhd., LLP or another business entity, the tenancy agreement may affect bank account opening, business licences, audit, tax deductions and business-address evidence.

Company details

The company name, registration number, signatory and authority documents should match.

Business address

Banks and licensing bodies often focus on the actual operating address, not only the registered office.

Board resolution

Some banks, landlords or commercial arrangements may require a board resolution or signing authority.

Tax records

Whether rent, service charges, repairs or renovation costs are deductible depends on purpose, documents and tax rules.

Renting an office under your company name?

We can help you check company documents, resolutions and address usage.

Ask About Company Rental Documents

08

Sources and disclaimer

Need help with company documents or rental-related resolutions?

Tell us whether you are a landlord, tenant or company renting premises, and we will help you identify the next step.

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