Stamp Duty Treatment for Educational Loan/Scholarship Agreement

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Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia’s national budget for 2023 was re-tabled again in February 2023.

To Download Revised Budget 2023 Speech and some other related publications –

Current Position

According to Item 22(4) of the First Schedule of the Stamp Act 1949, an educational loan or scholarship agreement to pursue tertiary education level (diploma and above) at higher learning institutions is subject to stamp duty at a fixed duty of RM10; however, stamp duty is charged at an ad valorem rate for other levels of education.


It is proposed that the imposition of a fixed duty of RM10 be expanded to include educational loan/scholarship agreement to pursue education at all levels including certificate (education/skills/professionals) in any educational and training institutions.

This would help to streamline the stamp duty treatment for all levels of education.

Effective Date

For educational loan/scholarship agreement executed from 1 June 2023.


The rationale could be to provide greater clarity and consistency in the stamp duty treatment for all educational levels.

This could simplify the administrative process and reduce the burden on taxpayers while supporting access to education at all levels.

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