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JS-SEZ Commercial Property Stamp Duty Remission

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Malaysian Government Introduces New Stamp Duty Incentives for JS-SEZ Commercial Properties
To encourage investment and accelerate economic development within the Johor–Singapore Special Economic Zone (JS-SEZ), the Malaysian Government has officially gazetted two new Stamp Duty Remission Orders:

  • P.U.(A) 271/2026
  • P.U.(A) 272/2026

Under these Orders, eligible companies purchasing qualifying commercial properties within designated JS-SEZ areas may enjoy a 40% Stamp Duty Remission on qualifying instruments.

 

1.Stamp Duty Remission Available

Eligible transactions may qualify for a 40% Stamp Duty Remission on:

  • Instrument of Transfer
  • Instrument of Loan or Financing Agreement

2. Applicable Areas

This incentive only applies to qualifying commercial properties located within:

  • Flagship A – Johor Bahru Waterfront
  • Flagship B – Iskandar Puteri

3.Eligibility Requirements

To qualify for the stamp duty remission, the following conditions must be met:

  • The purchaser must be a company incorporated in Malaysia and be a Malaysian tax resident.
  • The commercial unit must be purchased directly from the developer.
  • The Sale and Purchase Agreement (SPA) must be executed between 1 January 2025 and 31 December 2034.
  • The commercial unit must have been completed before 1 January 2025.
  • The application must be verified by the Iskandar Regional Development Authority (IRDA).

4. Not Applicable

The stamp duty remission will not apply if:

  • The same purchaser had previously signed an SPA for the same commercial unit before 1 January 2025, and
  • The transaction was subsequently cancelled.

5.Official Reference

This incentive is introduced under the following Government Gazette Orders:

  • P.U.(A) 271/2026
  • P.U.(A) 272/2026

Copies of the relevant Gazette Orders are attached for reference.

**Data updated on 28.7.2026

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