SPA, MOT & Stamp Duty

Transaction

Property price

Options

Property jurisdiction

Purchaser’s legal servicePurchaser’s advocate; standard SPA and Memorandum of Transfer. Excludes subsales governed by Rules 4–5.

Special transaction or different representationFor example: vendor representation, same-advocate onward subsale, gift, auction, or a qualifying estate of 25+ units below RM100,000.

SST & disbursements

Include 8% SST on the professional feeOnly when chargeable by the registered service provider.

Quoted disbursements (optional)

Leave blank if unknown. No automatic allowance or tax is added to this amount.

MOT / transfer stamp duty

Include MOT / transfer stamp dutyStandard estimate before any exemption or remission.

Assessed market value (optional)

Leave blank to use the property price. Duty uses whichever value is higher.

Transfer categoryForeign category: residential property acquired by a non-citizen who is not a permanent resident, or a foreign company. Other cases need confirmation.

Legal fee breakdown

Each rate applies only to the amount within that tier.

1 × scale

First Schedule scale applied to RM 500,000.00
Value band (RM)	Amount in band	Rate	Scale fee
0 – 10,000	RM 10,000.00	2.50%	RM 250.00
10,000 – 50,000	RM 40,000.00	1.00%	RM 400.00
50,000 – 100,000	RM 50,000.00	0.90%	RM 450.00
100,000 – 300,000	RM 200,000.00	0.80%	RM 1,600.00
300,000 – 700,000	RM 200,000.00	0.70%	RM 1,400.00
Base scale			RM 4,100.00
Selected service × 1			RM 4,100.00

MOT / transfer stamp duty

Higher of price and assessed market value: RM 500,000.00

RM 9,000.00

Each RM100 or part is charged at the rate for its band.
Value band (RM)	Amount	Calculation	Duty
0 – 100,000	RM 100,000.00	1,000 × RM1	RM 1,000.00
100,000 – 500,000	RM 400,000.00	4,000 × RM2	RM 8,000.00
Stamp duty			RM 9,000.00

Before exemptions or remissions. Transfer duty is separate from the selected legal service. Stamp Act

Scope & sources

A planning estimate for the selected Sarawak service, not a legal quotation. No discounts or exemptions are applied. Charges for extra documents, special transactions, valuation, registration, searches and unquoted disbursements need separate confirmation. For scaled fee components below RM500, or values above RM10 million, obtain an advocate’s quote.

Sarawak Gazette · First Schedule, Rules 1–14 Advocates’ Association of Sarawak LHDN · Stamp Act (1 January 2026)Royal Malaysian Customs · Service tax

Sources checked 1 November 2026 (Malaysia). Confirm rules and eligibility at the transaction date.