Many employers are still applying last year’s stamp duty rules — without realising that 2026 brings a major shift in compliance responsibility and penalty exposure.
What looks like a small update on paper can create real compliance gaps if your
employment contracts and business agreements are not handled correctly.
⚠️ From 2026 onwards, stamp duty can no longer be treated as something to “settle later” by default.
With the Stamp Duty Self-Assessment System fully implemented, LHDN expects businesses to:
- Assess stamp duty
correctly
- Stamp documents on time
- And bear penalties for mistakes or late stamping
If you’re still relying on old assumptions, you may already be exposed without knowing it.