---
title: "How to Transfer Property Title to Family Members Malaysia 2026: Love & Affection"
description: "A 2026 guide to transferring a house title to family in Malaysia by love and affection: who gets the stamp duty exemption (spouses, parents, children, grandparents), RPGT rules and the steps."
datePublished: "2026-07-29"
dateModified: "2026-07-29"
canonical: "https://www.superhomes.my/resources/how-to-transfer-property-title-family-malaysia-2026"
---

# How to Transfer Property Title to Family Members Malaysia 2026: Love & Affection

**How to Transfer Property Title to Family Members Malaysia 2026: Love & Affection**

Transferring a property between close family members is one of the most common property transactions in Malaysia. Typical examples are a parent gifting a house to a child, a grandparent passing a home to a grandchild, or a husband putting a half share of the family home into his wife's name.

The legal term is a **transfer on the grounds of love and affection (*pindah milik atas dasar kasih sayang*)**. There is no sale price and no standard Sale and Purchase Agreement (SPA). Instead, the parties sign a transfer by way of gift, often backed by a **Deed of Gift (*Surat Cara Hibah / Hadiah*)**, and register the **Form 14A** memorandum of transfer at the land office. Depending on the relationship, the transfer can be fully or partly exempt from stamp duty and treated as "no gain, no loss" for Real Property Gains Tax (RPGT).

This guide covers who qualifies, how much stamp duty you actually pay, how RPGT works for the donor and the recipient, and the step-by-step process at LHDN and the land office.

---

## At a Glance: Family Transfer Relationship & Stamp Duty Exemption Matrix

Below are the stamp duty and RPGT positions for a love-and-affection transfer in 2026:

| Family Relationship | Stamp Duty Exemption Level | RPGT Status (Schedule 2 para 12, RPGT Act 1976) | Legal Instrument Required |
| :--- | :--- | :--- | :--- |
| **Husband ↔ Wife** | **100% exempt**, no value cap | **No gain, no loss** (donor must be a Malaysian citizen) | Form 14A (with Deed of Gift where used) |
| **Parent → Child** | **First RM1 million fully exempt**, 50% of the duty on the balance | **No gain, no loss** (donor must be a Malaysian citizen) | Form 14A (with Deed of Gift where used) |
| **Child → Parent** | **First RM1 million fully exempt**, 50% of the duty on the balance | **No gain, no loss** (donor must be a Malaysian citizen) | Form 14A (with Deed of Gift where used) |
| **Grandparent ↔ Grandchild** | **First RM1 million fully exempt**, 50% of the duty on the balance | **No gain, no loss** (donor must be a Malaysian citizen) | Form 14A (with Deed of Gift where used) |
| **Siblings (Brother/Sister)** | **No exemption** (full 1% to 4% scale on market value) | Normal RPGT rules on market value | Form 14A (gift) or SPA (sale) |

Sources, all checked 30 Sep 2026:
- **Spouses:** Stamp Duty (Exemption) (No. 10) Order 2007, P.U.(A) 420/2007.
- **Parents, children and grandparents:** Stamp Duty (Exemption) (No. 3) Order 2023, P.U.(A) 178/2023. It applies to instruments executed on or after 1 April 2023, and the **recipient must be a Malaysian citizen**. It covers any immovable property, not only homes. "Child" includes a stepchild and a legally adopted child.
- **RPGT:** Real Property Gains Tax Act 1976, Schedule 2 paragraph 12, as explained in LHDN's RPGT guidelines.

**What changed in 2023:** before 1 April 2023, parent-child transfers only got a 50% remission, and grandparent-grandchild transfers got no relief at all. P.U.(A) 178/2023 replaced this, so grandparents and grandchildren now get the same treatment as parents and children. The old 50% remission order, P.U.(A) 369/2019, was revoked from the same date. (Source: Stamp Duty (Remission) (Revocation) Order 2023, P.U.(A) 189/2023; checked 30 Sep 2026.)

---

## 1. Stamp Duty Exemption Calculation (Parent-Child Transfer)

Stamp duty on a gift is charged as if the property were sold, on its **market value** at the date the transfer is signed. The value is set through LHDN's adjudication, which uses a valuation from the Valuation and Property Services Department (JPPH). (Source: Stamp Act 1949, sections 12A and 16; checked 30 Sep 2026.)

For transfers between parents and children, or between grandparents and grandchildren:
- **Duty on the first RM1,000,000 of value:** fully exempt.
- **Duty on the value above RM1,000,000:** you pay 50% of the normal duty on that portion.

The normal scale for Malaysian citizens (Stamp Act 1949, First Schedule item 32(a); checked 30 Sep 2026) is:

| Portion of market value | Rate |
| :--- | :--- |
| First RM100,000 | 1% |
| RM100,001 to RM500,000 | 2% |
| RM500,001 to RM1,000,000 | 3% |
| Above RM1,000,000 | 4% |

In plain terms: **stamp duty payable = 50% × (4% × the market value above RM1,000,000)**.

### Worked Example (Parent Transferring RM1,400,000 House to Son)
- **Normal duty on the full RM1,400,000:** RM1,000 + RM8,000 + RM15,000 + RM16,000 = RM40,000.
- **Duty on the first RM1,000,000 (RM24,000):** fully exempt.
- **Duty on the excess RM400,000:** RM400,000 × 4% = RM16,000, and 50% of that is **RM8,000 payable**.
- **Saving:** RM32,000 compared with the RM40,000 a sibling or unrelated buyer would pay.

### Worked Example (Grandmother Transferring RM650,000 Terrace to Granddaughter)
- The value is below RM1,000,000, so the **stamp duty is RM0**, as long as the granddaughter is a Malaysian citizen and the transfer is signed on or after 1 April 2023.
- Before April 2023, the same transfer would have cost the full RM13,500 (RM1,000 + RM8,000 + RM4,500).

### Worked Example (Brother Transferring RM650,000 Terrace to Sister)
- Siblings get no exemption, so the full scale applies: RM1,000 + RM8,000 + RM4,500 = **RM13,500**.

### How Many Homes Fall Under the RM1 Million Cap?

Most homes in Malaysia are worth less than RM1 million, so for most parent-child and grandparent-grandchild gifts the stamp duty is nil.

| State | Recorded sales (Jan 2024 – Sep 2025) | Median price | Share at or below RM1 million |
| :--- | :--- | :--- | :--- |
| Selangor | 14,353 | RM580,000 | 82% |
| Johor | 11,403 | RM481,000 | 92% |
| Penang | 4,155 | RM495,000 | 85% |
| Kuala Lumpur | 3,440 | RM850,000 | 58% |
| All states | 57,212 | – | 90% |

(Source: NAPIC transaction records held by SuperHomes, sales from January 2024 to September 2025; checked 30 Sep 2026. Sale prices are a guide only: duty on a gift is based on JPPH's market value at the date of transfer.)

Use our [stamp duty calculator](/tools/stamp-duty-calculator) to work out the normal scale for any value. Our [stamp duty guide](/resources/stamp-duty-malaysia-2026) covers the first-time buyer exemptions and other reliefs.

---

## 2. Real Property Gains Tax (RPGT) Exemption Rules

Under **paragraph 12 of Schedule 2 of the Real Property Gains Tax Act 1976**, a gift between **husband and wife, parent and child, or grandparent and grandchild** is treated as "no gain, no loss" for the donor. The disposal price is deemed equal to the donor's acquisition price plus permitted expenses, so **the donor pays no RPGT on the gift**. Since 1 January 2017, the **donor must be a Malaysian citizen** for this treatment to apply. (Source: LHDN RPGT guidelines (Garis Panduan CKHT), section 11.2; checked 30 Sep 2026.)

What the recipient inherits for tax purposes matters when they later sell:

| Situation | Recipient's acquisition price | Recipient's acquisition date |
| :--- | :--- | :--- |
| Gift made within 5 years of the donor buying | The donor's original price plus permitted expenses | Date of the gift |
| Gift made more than 5 years after the donor bought | Market value on the date of the gift | Date of the gift |

The recipient's RPGT holding period starts from the date of the gift. If a child sells within five years of receiving the property, RPGT can apply. For Malaysian citizens, the rate is 30% in the first three years, 20% in year four, 15% in year five and 0% from year six (RPGT Act 1976, Schedule 5 Part I; checked 30 Sep 2026).

**RPGT forms.** Even when no tax is payable, both sides must file:
- **The donor:** Form CKHT 1A, with Form CKHT 3 to claim the exemption, within 60 days of the transfer.
- **The recipient:** Form CKHT 2A within 60 days.

Since 1 January 2025, these forms must be filed through e-CKHT on MyTax. (Source: LHDN CKHT form guidance and Garis Panduan Operasi CKHT Bil. 2/2026; checked 30 Sep 2026.)

Sibling gifts are outside paragraph 12, so the normal RPGT rules apply, based on market value. For more on rates and exemptions, see our [RPGT guide](/resources/rpgt-malaysia-2026).

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## 3. Step-by-Step Title Transfer Workflow

1. **Deal with any existing bank loan:** if the property is charged to a bank, the transfer is registered subject to that charge. In practice the bank will usually require the loan to be settled, or refinanced into the recipient's name, before it agrees to the transfer. Check your loan terms and any restriction in interest on the title, such as a state consent requirement for leasehold land.
2. **Prepare the transfer documents:** a conveyancing lawyer drafts the Deed of Gift (where used) and **Form 14A** under section 215 of the National Land Code, plus the relationship documents: birth certificates to show parent-child and grandparent-grandchild links, or a marriage certificate for spouses.
3. **Stamp duty adjudication at LHDN:** the lawyer submits the transfer to LHDN through its e-Duti Setem system for adjudication. LHDN obtains JPPH's market value, applies the exemption and issues the duty assessment. Under the Stamp Duty Self-Assessment System (STSDS), property transfers that need no JPPH valuation move to self-assessment from 1 January 2027, and all remaining instruments from 1 January 2028. Gifts are valued at market value, so ask your lawyer which phase applies to your transfer. (Source: LHDN STSDS page, updated 28 Aug 2026; checked 30 Sep 2026.)
4. **RPGT filing:** file CKHT 1A, CKHT 3 and CKHT 2A through e-CKHT within 60 days.
5. **Land office registration:** present the stamped Form 14A and the original issue document of title (*geran*) at the land office (*Pejabat Tanah*) or the state land and mines office for registration. For strata units, the strata title is transferred the same way.

> **Siblings and other relatives do not get the exemption.** Transfers between brothers and sisters, uncles and nephews, or in-laws are charged at the full 1% to 4% scale on market value. Parents-in-law and children-in-law are not covered either. (Source: P.U.(A) 178/2023 and P.U.(A) 420/2007, which list only spouses, parents, children and grandparents; checked 30 Sep 2026.)

If the owner has already died, the property passes through the estate rather than as a gift. See our guide to [probate and letters of administration](/resources/probate-letter-of-administration-property-transfer-malaysia).

---

## Frequently Asked Questions (FAQ)

### Q: How do I transfer property to a family member in Malaysia?

You transfer it by way of gift on the grounds of love and affection. A lawyer prepares Form 14A (and usually a Deed of Gift). The transfer is then adjudicated at LHDN, where stamp duty is assessed on market value and any exemption applied. RPGT forms are filed within 60 days, and the stamped Form 14A is registered at the land office. Spouses, parents, children and grandparents get stamp duty relief. Siblings and other relatives pay the full scale.

### Q: How much is stamp duty for a love and affection transfer in 2026?

For spouses, stamp duty is nil at any value (P.U.(A) 420/2007). For parent-child and grandparent-grandchild transfers, the duty on the first RM1 million of market value is fully exempt. You pay 50% of the normal 4% duty on the value above RM1 million, provided the recipient is a Malaysian citizen (P.U.(A) 178/2023). Other relatives pay the full 1% to 4% scale on market value.

### Q: Do grandparent-to-grandchild transfers get the stamp duty exemption?

Yes, since 1 April 2023. P.U.(A) 178/2023 gives transfers from a grandparent to a grandchild, and from a grandchild to a grandparent, the same relief as parent-child transfers. The duty on the first RM1 million of market value is fully exempt, and 50% of the duty on any balance is payable. The recipient must be a Malaysian citizen, and the transfer must be signed on or after 1 April 2023.

### Q: Can a father transfer a property to his son without paying RPGT?

Yes. A gift between parent and child is treated as "no gain, no loss" under paragraph 12 of Schedule 2 of the RPGT Act 1976, as long as the father is a Malaysian citizen. The father still files Forms CKHT 1A and CKHT 3, and the son files CKHT 2A, within 60 days. If the son later sells within five years of the gift, he may pay RPGT, as his holding period starts on the date of the gift.

### Q: Can I transfer a property to my brother or sister by love and affection?

You can, but there is no stamp duty exemption between siblings. The transfer is charged at the full scale on market value: 1% on the first RM100,000, 2% up to RM500,000, 3% up to RM1 million and 4% above that. On an RM650,000 house that comes to RM13,500. The sibling gift is also outside the RPGT "no gain, no loss" rule, so normal RPGT rules apply.

### Q: How long does a property title transfer via love and affection take?

Lawyers commonly quote about 2 to 3 months for a property with no loan, covering document preparation, LHDN adjudication and land office registration. If a bank loan has to be settled or refinanced first, or state consent is needed for leasehold land, expect several months longer. These are typical industry timelines, not statutory deadlines.

### Q: Can a parent transfer property to a child under 18?

Generally, no. Minors cannot normally be registered as proprietors. Under section 43 of the National Land Code, land may be disposed of to "natural persons other than minors". The usual approach is for a parent or guardian to hold the property as trustee for the child until the child turns 18, with the trust noted on the title under section 344. Speak to a lawyer about how to structure this.

### Q: What are the legal fees for a love and affection transfer?

Legal fees follow the Solicitors' Remuneration Order 2023 scale on the adjudicated value: 1.25% on the first RM500,000 and 1% on the next RM7 million. For an RM650,000 property, that is RM6,250 plus RM1,500, or RM7,750, before disbursements and service tax. Try our [legal fees calculator](/tools/legal-fees-calculator), or read our [guide to legal fees](/resources/legal-fees-buying-property-malaysia).

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## Related Resources
- **RPGT Rules:** Read our [RPGT Seller Rates & Exemptions 2026 Guide](/resources/rpgt-seller-malaysia-2026).
- **Inherited Property:** Explore [Selling Inherited Property Malaysia Guide](/resources/selling-inherited-property-malaysia).
- **Joint Ownership:** Learn about [Joint Property Ownership Rules Malaysia](/resources/joint-property-ownership-malaysia).