Malaysia Employment Contract Stamp Duty 2026: HASiL Clarifies Stamping and Endorsement Requirements
In its 7 August 2026 clarification, HASiL provided greater certainty regarding two key areas: whether employment contracts falling within the RM3,000 exemption need to be submitted for endorsement, and whether supporting employment documents require separate stamping.
Mandatory Stamping of Employment Contracts Starting 2026 in Malaysia – What Employers Need to Know
The Inland Revenue Board (LHDN) has announced that all employment contracts must be stamped starting 1 January 2026, in line with the phased rollout of the Stamp Duty Self-Assessment System under Budget 2025.