Renting a home in Penang: stamp duty, utilities and what to keep

The short version

A tenancy agreement for three years or less must be stamped within 30 days of signing.
Stamp duty is RM1 for every RM250 (or part of RM250) of one year's rent if the term is one year or less. It is RM3 if the term is over one year and up to three years.
The tenant pays the duty on the main agreement. The landlord pays on any copy.
Late stamping adds a penalty of at least RM50 or RM100, depending on how late.
TNB asks for a stamped tenancy agreement when a tenant opens an electricity account, so keep your stamped copy safe.

What counts as a tenancy and what counts as a lease

HASiL, the tax authority that collects stamp duty, says a rental agreement of three years or less is a tenancy agreement. A longer agreement is a lease, and it must be signed with a Borang Pajakan (Borang 15A) and registered at the land office.

HASiL also says the duty depends on what the document says, not on what it is called. A paper titled "house rental note" is still taxed as a tenancy if it does what a tenancy does.

Source: HASiL guidelines, part A, read 2026-10-11.

How much stamp duty

HASiL's table charges duty on each RM250 of one year's rent, or part of RM250. The rate depends on how long the agreement runs:

One year or less: RM1
More than one year, up to three years: RM3
More than three years, up to five years: RM5
More than five years: RM7

Here is a worked example. It uses HASiL's rate, so check it against your own figures. Rent of RM1,000 a month is RM12,000 a year. That is 48 lots of RM250. On a one-year agreement the duty is 48 x RM1 = RM48. On a two-year agreement it is 48 x RM3 = RM144.

Source: HASiL guidelines, section 2.2, read 2026-10-11.

Who pays, and by when

HASiL names the tenant as the person who pays duty on the main agreement. The landlord pays on a copy of the agreement.

The agreement must be stamped within 30 days of the day it is signed. HASiL counts the date of signing as the date the agreement was made. If it is late:

RM50, or 10% of the missing duty, whichever is higher, if stamped within 3 months after the deadline.
RM100, or 20% of the missing duty, whichever is higher, if stamped after those 3 months.

HASiL states these rates apply from 1 January 2025.

Source: HASiL, Penalti (Duti Setem), page dated 13 May 2026, read 2026-10-11.

How to get it stamped

HASiL's guidelines say stamping is done through the e-Duti Setem system on MyTax. HASiL's e-Duti Setem page links to its stamping site at stamps.hasil.gov.my. You can pay online by FPX or bill payment through CIMB BizChannel and Public Bank.

When the application is done, a Stamp Certificate is created electronically as proof. HASiL says it must be attached to the document. Keep a copy with your agreement.

Sources: HASiL, e-Duti Setem, Kaedah Penyeteman and Tanggungjawab Membayar Duti, read 2026-10-11.

Using your agreement to open utilities

Electricity. TNB's page for a new domestic account lists the documents it wants. A tenant should bring a valid, duly stamped tenancy agreement with the pages that show the owner and tenant agreement, the full address and both signatures. If you do not have one, TNB asks for a residence confirmation letter, for example from a village head, together with papers such as a utility bill. TNB accepts an IC or passport as identification. For the connection charge and security deposit, see TNB's page, as the amounts depend on your premises.

Source: TNB, Start and Stop Electricity, read 2026-10-11.

Water. When you move out, PBAPP says you must tell it at least 3 days before the date you want the account ended. You can use its Form M or write a letter, and apply for your deposit refund. If your water was cut for unpaid bills, PBAPP says it will reconnect within 48 hours of your application once you have paid the arrears.

Source: PBAPP, Customer Services and Notices, read 2026-10-11.

If there is a dispute

KPKT, the Ministry of Housing and Local Government, lists the Tribunal Perumahan dan Pengurusan Strata (TPPS) among its agencies, with online systems for strata and housing claims. KPKT's list of agencies names no residential tenancy Act and no tenants' tribunal. Your signed agreement is your main protection. For anything serious, ask a lawyer.

Source: KPKT, read 2026-10-11.

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