Memorandum of Transfer stamp duty, loan stamp duty, legal fees (SRO 2023 scale), state consent levy, valuation, and bank disbursements — modelled on the LHDN brackets that took effect 1 January 2025. Toggle citizen / foreign / first-time-buyer to see exemptions apply. MOT 印花税、贷款印花税、律师费（SRO 2023 比例）、州同意费、估价与银行杂费 — 按 LHDN 自 2025 年 1 月 1 日起生效的级距计算。切换公民 / 外资 / 首次置业，自动套用对应豁免。 MOT, duti pinjaman, guaman (SRO 2023), levi negeri, penilaian — ikut LHDN 2025.
Adjust to your scenario. Numbers refresh live.按你的实际情况调整 — 数字即时更新。Laraskan — angka segera dikemas kini.
Real Property Gains Tax Act 1976 — pay on the gain at disposal, not on the price. Toggle the assumed appreciation and the year you sell.1976 不动产盈利税法令 — 按转售盈利征税，而非按售价。切换升值率与持有年限。RPGT Akta 1976 — atas keuntungan.
Citizen, year 5 = 15%. Foreigner year 1–5 = 30%, year 6+ = 10%.公民第 5 年 15%。外资 1–5 年 30%，第 6 年起 10%。Warga thn 5 = 15%. Asing 1–5 = 30%.
Both protect your home loan if you die. MRTA is single-premium, declining. MLTA is annual-level-premium, with cash value. Numbers below recompute against the loan amount above.两者都用于身故时偿还房贷。MRTA 趸缴、保额递减；MLTA 年缴、有现金价值。下方数字按上方贷款实时重算。Dua-dua bayar pinjaman bila mati. MRTA premium tunggal, MLTA tahunan.
Single premium paid up front, financed into the loan. Coverage drops with the outstanding principal. No cash value.趸缴一次（可滚入贷款）。保额随本金递减。无现金价值。Premium tunggal. Perlindungan kurang dengan baki.
Annual level premium for the loan tenure. Coverage stays flat. Builds cash value (participating) you can surrender.年缴等额，全期保额恒定。分红型有现金价值，可退保提取。Premium tahunan. Perlindungan tetap. Ada nilai tunai.
These are the LHDN-gazetted MOT brackets applied in the calculator. The 4% top band kicked in for the portion above RM 1M from 1 Jan 2024 onwards. Foreign buyers no longer use this ladder: from 1 Jan 2026 (Budget 2026), residential transfers to non-citizens (excluding PRs) and foreign companies are stamped at a flat 8%. 下表为 LHDN 公告的 MOT 印花税级距，与上面计算器一致。1M 以上 4% 顶档自 2024 年 1 月 1 日生效。外资买家不再适用此阶梯：自 2026 年 1 月 1 日（2026 财政预算）起，非公民（永久居民除外）与外资公司的住宅转让统一按 8% 缴纳。 Tangga MOT diwartakan LHDN. Tangga 4% (atas RM 1M) berkuat kuasa 1 Jan 2024. Pembeli asing tidak lagi guna tangga ini: dari 1 Jan 2026 (Belanjawan 2026), pindah milik kediaman kepada bukan warganegara dan syarikat asing dikenakan kadar rata 8%.
| SPA price portionSPA 价分段Bahagian harga SPA | MOT rateMOT 税率Kadar MOT | Loan SD贷款印花税Duti pinjaman |
|---|---|---|
| First RM 100,000 | 1% | 0.5% of total loan, flat贷款总额，统一jumlah pinjaman, rata |
| RM 100,001 – 500,000 | 2% | |
| RM 500,001 – 1,000,000 | 3% | |
| Above RM 1,000,000 | 4% | |
| Foreign buyer · residential (from 1 Jan 2026)外资买家 · 住宅（2026 年 1 月 1 日起）Pembeli asing · kediaman (dari 1 Jan 2026) | 8% flat |
| SRO 2023 legal scale (SPA / loan)SRO 2023 律师费阶 (SPA / 贷款)SRO 2023 | Rate税率Kadar |
|---|---|
| First RM 500,000 | 1.25% |
| Next RM 500,000 | 1.00% |
| Next RM 2,000,000 | 0.70% |
| Next RM 2,000,000 | 0.60% |
| Above RM 5,000,000 | 0.50% |
100% exemption on MOT and loan stamp duty. Must be Malaysian citizen, never owned residential property. SPA between 1 Jan 2024 – 31 Dec 2025 (extension common).MOT 与贷款印花税 100% 全免。需为马来西亚公民、从未持有住宅。SPA 须在 2024-01-01 至 2025-12-31 间签订（多次延期）。100% pelepasan MOT & pinjaman. Mesti warganegara, tiada hartanah lain.
75% exemption on MOT for the portion above RM 500,000; full exemption on the first RM 500,000 portion. The calculator applies this when first-time-buyer is selected.RM 500,000 以上部分按 MOT 减免 75%；首 RM 500,000 段仍 100% 免税。计算器在「首次置业」时会自动套用。75% pelepasan MOT bahagian atas RM 500,000.
100% MOT exemption for transfer to spouse; 50% for transfers to children or parents. Particularly useful in estate planning, sale-leaseback or Sdn Bhd to individual restructurings.配偶间转名 100% 免 MOT；子女或父母间 50%。常用于遗产规划、售后回租或 Sdn Bhd 转个人结构。100% pelepasan MOT untuk pasangan; 50% untuk anak/ibu bapa.
Same RM 800,000 unit, three buyer profiles. Profile C's flat 8% MOT (Budget 2026) more than triples the citizen's tiered duty — before the 2% Johor consent levy. 同一套 RM 800,000 单位，三种买家。C 的统一 8% MOT（2026 财政预算）是公民阶梯税的三倍以上 — 还未计 2% 柔佛同意费。 Unit RM 800,000 sama, tiga profil. MOT rata 8% Profil C (Belanjawan 2026) lebih tiga kali ganda duti bertingkat warganegara.
| Line item项目Item | A · citizen, 2nd unitA · 公民第二套A · warga, kedua | B · citizen, first homeB · 公民首次置业B · warga pertama | C · foreignerC · 外资买家C · asing |
|---|---|---|---|
| SPA priceSPA 价Harga SPA | 800,000 | 800,000 | 800,000 |
| Down-payment头期Bayaran muka | 80,000 (90%) | 80,000 (90%) | 240,000 (70%) |
| MOT stamp duty | 19,000 | 5,750 | 64,000 (8%) |
| Loan stamp duty | 3,600 | 0 | 2,800 |
| Legal · SPA + loan | 12,000 | 9,000 | 14,300 |
| Valuation & disb. | 2,400 | 2,400 | 2,400 |
| Johor consent levy | — | — | 20,000 |
| Total cash合计现金Jumlah tunai | 117,000 | 97,150 | 343,500 |
Panel lawyers · CTOS / CCRIS scoring · valuation booking · stamp duty filing — coordinated by Nicholas. Free first-call cost-sheet for SPA values up to RM 5M. 合作律师 · CTOS / CCRIS 评分 · 估价预约 · 印花税申报 — 由 Nicholas 统筹。RM 500 万以下房产首次通话免费出成本表。 Peguam panel · CTOS / CCRIS · penilaian · failkan duti setem — Nicholas selaras.