Malaysia · family property transfers · stamp duty relief
Love and affection property transfer: eligibility check
A gift of property from a parent to a child, between spouses, or from a grandparent may be exempt from stamp duty in whole or in part. The conditions are strict, and the most common answers online are wrong. Six questions tell you where you stand.
Rules checked on 5 September 2026.
Check your situation
One question per screen. Nothing is stored, and you can change any answer from the result.
Question 1 of 6
Who is transferring to whom?
The direction does not matter. A child giving to a parent counts the same as a parent giving to a child.
The rules behind the answer
Who qualifies, and who does not
Two different orders give relief, and they do not cover the same people. Siblings are covered by neither.
| Transfer between | Relief | Rule |
|---|---|---|
| Parent and child, in either direction | Full exemption on the first RM1,000,000 of market value. Half the usual duty on any value above that. | P.U.(A) 178/2023. Instrument executed on or after 1 April 2023. Recipient must be a Malaysian citizen. |
| Grandparent and grandchild, in either direction | The same as parent and child. | P.U.(A) 178/2023, Schedule items 3 and 4. |
| Husband and wife | Full exemption, with no value cap. | P.U.(A) 420/2007. Whether the recipient must be a citizen is being confirmed against the Order. |
| Brothers and sisters | None. Full duty applies. | Neither order names siblings. |
| Aunt, uncle, nephew, niece, in-laws, cousins | None. Full duty applies. | Neither order names them. |
“Child” in P.U.(A) 178/2023 means a legitimate child, a step-child, or a child adopted in accordance with any law. A step-child and a legally adopted child qualify.
Relief is measured on market value, not on the price written in the instrument. LHDN adjudicates the value through JPPH before the transfer is stamped, and adjudication is compulsory for a gift.
What if the property still has a loan on it?
A property with a bank loan carries a charge on the title. The land office will not register a transfer while the charge stands unless the bank consents. In practice the loan is either redeemed before the transfer, with the bank releasing a discharge of charge (Form 16N), or the recipient takes a new loan and the old one is settled at completion.
The bank’s position decides the timing. Ask the bank for a redemption statement before anything is signed.
What if the title has a restriction, or is leasehold?
A restriction in interest on the title, endorsed under section 120 of the National Land Code, usually says the land may not be transferred or charged without the consent of the State Authority. A family gift is a transfer. The consent must be obtained before the transfer can be registered, and each state handles the application at its own pace.
Leasehold land often carries the same restriction. Malay reserved land and Bumiputera lots carry further conditions on who may receive the property at all.
The recipient’s citizenship
P.U.(A) 178/2023 gives relief only where the recipient is a Malaysian citizen. A child who has taken another citizenship is outside the order, however the property was acquired and whoever the parent is.
A non-citizen recipient also needs the consent of the State Authority under section 433B of the National Land Code before acquiring the property at all, and the state may refuse.
The step everyone forgets: the gains tax declaration
A gift is a disposal for real property gains tax. The Real Property Gains Tax Act 1976 treats a gift between husband and wife, parent and child, or grandparent and grandchild as a “no gain, no loss” disposal, so no tax is payable on it, provided the giver is a Malaysian citizen. The recipient inherits the giver’s original cost, which matters when the recipient later sells.
Relief from stamp duty and relief from gains tax are two separate things under two separate Acts. Both parties must still file the disposal forms with LHDN within the time the Act allows. A gift does not remove the filing.
Documents and forms
What the transfer needs, whichever route applies.
- Form 14A, the memorandum of transfer, signed by both parties before an attesting officer
- The issue document of title, or the developer’s consent and the deed of assignment if no title has been issued
- Identity card copies of the giver and the recipient
- Evidence of the relationship: birth certificate, marriage certificate or adoption order
- The latest quit rent and assessment receipts
- The bank’s redemption statement and discharge of charge, if the property is charged
- The application for State Authority consent, if the title is restricted
- The real property gains tax disposal and acquisition forms
What about after death? Is a transfer under a will exempt too?
A transfer during the giver’s lifetime and a transfer out of a deceased person’s estate are different instruments. The love and affection orders apply to a gift between living people.
A transfer by an executor or administrator to a beneficiary is normally stamped at the nominal duty of RM10 under Item 32(i) of the First Schedule to the Stamp Act 1949, because the beneficiary receives the property under the estate rather than as a gift. LHDN decides each case on adjudication, so this is the usual outcome, not a guarantee.
The estate route has its own steps: a grant of probate or letters of administration first, then the transfer. Our probate guide explains which office handles the estate.
Which office handles the estate?
Talk to us
Bring the title. We will tell you which route applies.
Send a photo of the title and tell us who is transferring to whom. Tai & Khan Partnership is a firm of advocates and solicitors in Petaling Jaya. The first step is a title search, which shows the restriction, the charge and the registered owner before anything is signed.
Common questions
Does the love and affection exemption apply between siblings?
No. P.U.(A) 178/2023 names parent and child, and grandparent and grandchild. P.U.(A) 420/2007 names husband and wife. A transfer between brothers and sisters is charged at the full rate on market value.
Does it apply to an adopted child or a step-child?
Yes. The order defines a child as a legitimate child, a step-child, or a child adopted in accordance with any law.
My child lives overseas and is no longer a Malaysian citizen. Does it still apply?
No. Relief under P.U.(A) 178/2023 requires the recipient to be a Malaysian citizen. A non-citizen also needs State Authority consent to acquire the property.
Can I transfer while the property is still charged to a bank?
Not without dealing with the charge. The loan is redeemed and the charge discharged, or the bank consents and a new charge is arranged. The bank’s redemption statement decides the timing.
Is a love and affection transfer also exempt from real property gains tax?
A gift between husband and wife, parent and child, or grandparent and grandchild is treated as no gain, no loss, provided the giver is a citizen. The disposal must still be declared to LHDN on the prescribed forms.
Which rule applies if the transfer was signed before 1 April 2023?
The earlier order, P.U.(A) 369/2019, gave a 50% remission between parent and child. It was revoked from 1 April 2023, but an instrument executed before that date and still unstamped is preserved under the revoking order. An unstamped older instrument is also inside LHDN’s current penalty amnesty.
Does a transfer under a will get the same treatment?
No, and it does not need it. A transfer out of an estate to a beneficiary is normally stamped at the nominal RM10, decided on adjudication. The estate has to be administered first.
- Conveyancing: the process and when each payment falls due
- Legal Fees & Stamp Duty Calculator
- Stamp duty amnesty check
- Which office handles the estate?
Who we are
Tai & Khan PartnershipAdvocates & Solicitors
Queennie Tai, Managing Partner · Harith Khan, Partner
No. 36A, Jalan SS 21/58, Damansara Utama, 47400 Petaling Jaya, SelangorThis check explains the rules in general terms. It is not legal advice on your transfer, and using it does not make you a client of the firm.