Country Profile: Malaysia

Financial Transactions Tax (FTT): Yes – tax in place

Stamp Duty: The rate of stamp duty for the sale of shares and stocks of marketable securities transactions is 0.3%. There are exemptions if certain conditions are met such as an exemption on the sale and purchase of shares in small and medium capital companies and to contract notes executed between March 1, 2018 and February 29, 2021. The following requirements are applicable: listed on the Bursa Malaysia Securities Berhad (BMSB), have a market capitalization between RM 200 million to RM 2 billion on 31 December of the year immediately preceding the year where the contract note is executed, is specified on the list issued by the BMSB, which will be published every 31 December and which will be effective from 1 January of the following year, remaining unchanged throughout the year. The exemption is applicable on both dematerialized shares and physical certificates.

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