IRBM Extends Special Voluntary Disclosure Programme (SVDP) 2026 for Stamp Duty to 31 December 2026

The Inland Revenue Board of Malaysia (IRBM) has officially announced a six-month extension to the Special Voluntary Disclosure Programme (SVDP) 2026 for Stamp Duty, from 1 July 2026 to 31 December 2026.

This extension grants taxpayers a 100% waiver of late-stamping penalties for all eligible instruments executed between 1 January 2023 and 31 December 2025.

Key points:

• Eligible Instruments: All instruments executed between 1 January 2023 and 31 December 2025.
• Timeline: Submitting and paying for stamp duty before 31 December 2026.
• Automatic Penalty Waiver: No formal application is required. The waiver is automatically granted by the Stamp Duty Collector under Section 47A(2) of the Stamp Act 1949 upon full payment of stamp duty.
• Audit Protection: Instruments successfully stamped under this SVDP will not be subject to future audits by IRBM.
• Fraud: The above concessions do not apply where there is fraud.

With the extension of the SVDP, this is an ideal opportunity for businesses to review their commercial contracts, strengthen their stamp duty compliance position, and rectify historical stamping omissions before the window closes.

Our team is currently supporting clients in navigating the Malaysian stamp duty regime, including reviewing agreements, providing tailored advisory, and offering managed e-stamping support. Please feel free to reach out if you would like to take advantage of how your business can benefit from the available reliefs.

Learn more: Official IRBM Media Release