Understanding Stamp Duty calculation the Transfer the property to beneficiaries.

Understanding Stamp Duty calculation the Transfer the property to beneficiaries.

- If the executor/administrator "distributes/transfers" the property to the testamentary beneficiaries (without consideration) pursuant to a valid will, a nominal stamp duty of RM10 (per transfer instrument) is generally payable. Ad valorem stamp duty is not applied.

- Ad valorem stamp duty is only levied if the transfer is not a simple distribution of the estate, or if there is an "adjustment/exchange of shares" between beneficiaries, a transfer to a person outside the will, or consideration.

For example, if the property is worth RM1,000,000:

- If the property is distributed to the beneficiaries purely pursuant to a will: Stamp duty = RM10 (notional stamp duty). - If the transfer is not a testamentary distribution but a normal transfer (or there is consideration/arrangement between beneficiaries that results in a deemed transfer): the ad valorem tax rate is applied, as shown below:

- First RM100,000: 1% = RM1,000

- Next RM400,000: 2% = RM8,000

- Next RM500,000: 3% = RM15,000

- Total (RM1,000,000): RM24,000

- If the "love and affection" exemption qualifies (only between spouses, parents and children, grandparents and grandchildren), the ad valorem stamp duty exemption is generally 50%, which amounts to RM12,000. Note: This exemption does not apply to testamentary distributions, as testamentary distributions are already subject to a notional tax of RM10; it applies to intestate gifts or transfers between family members without consideration.

Analysis of common scenarios:

- If there is a will, and the executor transfers the property directly to the beneficiary in accordance with the will (without consideration): RM10 per document.

- If beneficiary A relinquishes the property to beneficiary B, or if multiple beneficiaries redistribute the property according to a family agreement and the property is deemed a "transfer": the property may be taxed at market value (depending on the documentation and arrangements).

- If the property is "gifted" directly from the deceased to a person outside the will: the property is usually taxed at market value; if the beneficiary is a legal relative, a 50% reduction may be applied for "kinship" reasons.

- If multiple beneficiaries are transferred together on the same MOT (Form 14A): the property is usually transferred on one document, with a nominal tax of RM10; if multiple documents are prepared, the tax is RM10 per document.

Reminder:

- In addition to stamp duty, there are also land office registration fees, legal fees, and possible valuation fees, which are separate and vary by state. - A Grant of Probate/Letters of Administration must be obtained before the executor/administrator can transfer ownership.

- Tax laws and exemptions are subject to change; the above information is for general practice. Please refer to the latest regulations and case documents from the Inland Revenue Board of Malaysia (LHDN) and the Land Registry.

将财产转移给受益人了解印花税如何计算：

- 如果是依据有效遗嘱，由遗产执行人/管理人把房产“分配/转名”给遗嘱受益人（无对价），通常只需缴付名义印花税RM10（每份转让文书）。不会按市价从价计税。

- 只有当转名不是单纯的遗产分配，或受益人之间“调整/互换份额”、转给遗嘱外的人、或有对价时，才会按市价从价计征印花税。

以你举例，产业市值RM1,000,000：

- 纯粹依遗嘱分配给受益人：印花税=RM10（名义税）。

- 若不是遗嘱分配而是正常转让（或受益人之间有对价/安排导致须视为转让）：按从价税率计算，示意如下：

- 首RM100,000：1% = RM1,000

- 下一个RM400,000：2% = RM8,000

- 下一个RM500,000：3% = RM15,000

- 合计（RM1,000,000）：RM24,000

- 若符合“挚爱与亲情”（love and affection）减免（仅限配偶、父母与子女、祖父母与孙子女之间），一般为从价印花税50%减免，则为RM12,000。注意：这项减免不适用于“遗嘱分配”，因为遗嘱分配本来就是RM10名义税；它适用于无遗嘱赠与或家庭成员之间的无对价转让等情形。

常见情形辨析：

- 有遗嘱，执行人依据遗嘱把房产直接转到受益人名下（无对价）：RM10/份文书。

- 受益人A放弃给受益人B，或多位受益人按家庭协议重分配且被视为“转让”：可能按市价从价征税（视文件与安排而定）。

- 直接从逝者名下“赠与”给遗嘱以外的人：通常从价征税；如属法定亲属，或可用“亲情”50%减免。

- 多位受益人同一份MOT（Form 14A）一起转名：通常是一份文书，名义税RM10；若分开做多份，则按份数各RM10。

提醒：

- 除印花税外，还有土地局注册费、律师费、可能的估价费等，另计且各州不同。

- 需先取得Grant of Probate（遗嘱检认证）/ Letters of Administration（无遗嘱管理书）后，才能由执行人/管理人办理转名。

- 税法与减免政策会更新；以上为一般实务。以马来西亚内陆税收局（LHDN）与地政处的最新规定、个案文件为准。