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Special Voluntary Disclosure Programme (SVDP) for Stamp Duty 2026

Updated: 3 days ago


The Inland Revenue Board of Malaysia (LHDN) has announced a Special Voluntary Disclosure Programme (SVDP) for Stamp Duty 2026, offering businesses and individuals a limited window to regularise previously unstamped or late-stamped documents without any penalties. This programme provides a practical and low-risk way to clean up historical compliance issues before enforcement action or audits arise.


What is This Programme About?

The SVDP allows taxpayers to voluntarily submit eligible documents for stamping and pay only the stamp duty payable, with 100% waiver of late stamping penalties.

No application, appeal letter, or special approval is required.

Key Information You Should Know

Programme Period: 1 January 2026 to 30 June 2026

Documents Covered: Documents signed between 1 January 2023 and 31 December 2025

Penalty Treatment ✅ Full waiver of late stamping penalties ✅ Penalty may still appear in the system, but it will be removed automatically when payment is made.

What You Can Do Under This Programme

During the SVDP period, you may:

  • Stamp documents that were never stamped

  • Re-stamp documents that were stamped late

  • Pay stamp duty only, with no penalty exposure

  • Resolve historical issues without triggering audits for those disclosed documents


Important Points to Note:

This programme does not apply to:

  • Cases involving fraud or deliberate evasion

  • Documents where both stamp duty and penalties have already been fully paid

While documents disclosed under the SVDP will not be audited in the future, LHDN may still audit other unstamped documents that are not voluntarily disclosed. Why This Matters to You

Many businesses are unaware that certain agreements require stamp duty.If these documents are discovered during an audit, penalties can be costly.

This programme is a safe and penalty-free window to:

  • Clean up past documentation

  • Reduce audit risk

  • Strengthen compliance going forward

Recommended Action Steps

To make full use of this opportunity, businesses should:

  1. Review all agreements signed between 2023 and 2025

  2. Identify documents that may not have been stamped or were stamped late

  3. Prepare and submit them for stamping early — do not wait until June 2026

  4. Ensure payment is completed by 30 June 2026 to enjoy the penalty waiver

If you are unsure whether this applies to you, or would like assistance reviewing your documents and handling the stamping process, please contact us.


Download Media Statement (28/01/2026)


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