Foreign Buyer Costs in Johor: Three Worked Examples (2026) | 外国人在柔佛买房要付多少费用：三个计算示例（2026）
· Malaysia Home Finder
Foreign buyers in Johor pay three big costs on top of the price: 8% stamp duty on the transfer, a state consent levy of 3% with a minimum, and legal fees. Below are three worked examples showing the full cost if you paid every fee yourself. On most new launches the developer covers part of this, as the box below shows. The prices are round example figures, not real listings.外国人在柔佛买房，除了房价还要付三笔大费用：转让书8%印花税、州政府批准征费3%（设有最低额），以及律师费。下面三个计算示例显示所有费用都由买家自付时的完整成本。大部分新盘的发展商会承担其中一部分，详见下方说明。价格只是示例整数，不是真实房源。
Buying a new launch from the developer? You may pay far less than this.向发展商购买新盘？实际支付可能远低于此。
The examples below assume you pay every fee yourself. On most new launches we list, the developer covers several of these costs. WhatsApp us to find out which projects cover which fees.以下示例假设所有费用都由您自付。本站大部分新盘的发展商会承担其中多项费用。欢迎WhatsApp了解哪些项目承担哪些费用。
WhatsApp us: which projects cover the fees?WhatsApp询问：哪些项目承担费用？The rates we used我们使用的费率
| Cost费用 | Rate费率 | Source来源 |
|---|---|---|
| Stamp duty on the transfer (non-citizen, non-PR, residential)转让书印花税（非公民、非永久居民，住宅） | Flat 8% of the price or market value, whichever is higher, for transfers from 1 Jan 2026 (was 4%). Malaysian citizens and PRs pay the normal scale: 1%, 2%, 3%, then 4% above RM1 million自2026年1月1日起的转让，按房价或市值较高者统一收8%（以前为4%）。马来西亚公民和永久居民按一般税阶：1%、2%、3%，100万令吉以上部分4% | Finance Act 2025 (Act 874), gazetted 31 Dec 2025; PwC, Skrine《2025年财政法》（第874号法令），2025年12月31日宪报颁布；PwC、Skrine |
| Johor consent levy, residential from developer柔佛州批准征费，住宅向发展商购买 | 3% of the stamped SPA price, minimum RM30,000盖印买卖合约价格的3%，最低RM30,000 | PTG Johor Circular 3/2025, from 1 Jul 2025柔佛土地局通令2025年第3号，2025年7月1日生效 |
| Johor consent levy, serviced apartment sold to a foreigner below RM1 million柔佛州批准征费，以低于100万令吉卖给外国人的服务式公寓 | 3%, minimum RM50,000, subject to state approval3%，最低RM50,000，须经州政府批准 | PTG Johor Circular 3/2025柔佛土地局通令2025年第3号 |
| Consent application fee批准申请费 | RM2,000 per title每个地契RM2,000 | PTG Johor Circular 3/2025柔佛土地局通令2025年第3号 |
| SPA legal fee, new launch (HDA sale)买卖合约律师费，新盘（受《房屋发展法》管辖） | Table A scale: 1.25% of the first RM500,000 and 1% of the next RM7 million. For developer (HDA) sales, Table B charges part of that: 70% for RM250,001 to RM500,000, 65% for RM500,001 to RM1 million, 50% above RM1 million. Loan documents use the same Table B sharesA表标准：首50万令吉1.25%，其后700万令吉1%。向发展商购买（受HDA管辖）按B表收取A表的一部分：25万零1至50万令吉收70%，50万零1至100万令吉收65%，100万以上收50%。贷款文件也按同样的B表比例 | Solicitors’ Remuneration Order 2023 (in force 15 Jul 2023), First and Third Schedules《2023年律师收费令》（2023年7月15日生效），第一及第三附表 |
| Loan agreement stamp duty贷款合约印花税 | 0.5% of a ringgit loan令吉贷款额的0.5% | Stamp Act 1949, First Schedule; PwC tax booklet《1949年印花税法》第一附表；PwC税务手册 |
| Service tax on legal fees律师费服务税 | 8% since 1 Mar 20242024年3月1日起8% | NST, 2024《新海峡时报》，2024年 |
Loan rows assume a ringgit loan of 60% of the price. That is only an example to show the sums. It is not a bank offer.贷款相关项目假设贷款额为房价的60%（令吉贷款）。这只是为了演示计算，不是银行的批贷承诺。
Buying as a foreigner?外国买家？
Tell us your budget. We send the projects and units that meet the foreigner minimum.告诉我们预算，我们发给您符合外国人门槛的项目与单位。
Example 1: RM650,000 serviced apartment (special approval)示例一：RM650,000服务式公寓（特别批准）
Johor’s usual floor for foreigners is RM1 million for strata homes. The state can approve the sale of serviced apartments below RM1 million to foreigners, and PTG Johor Circular 3/2025 sets a RM50,000 minimum levy for these sales. Ask the developer to show the state approval for the unit before you book. This example is that kind of unit, on commercial land.柔佛对外国人购买分层住宅的一般门槛是100万令吉。州政府可批准把低于100万令吉的服务式公寓卖给外国人，柔佛土地局通令2025年第3号为这类买卖设定最低征费RM50,000。预订前请发展商出示该单位的州政府批准。本例就是这类单位，位于商业地。
| Item项目 | How it is worked out计算方式 | Amount (RM)金额（令吉） |
|---|---|---|
| Stamp duty on transfer转让书印花税 | 8% x 650,000 (serviced apartments used as homes count as residential property under the Finance Act 2025, so the flat 8% applies)8% x 650,000（按《2025年财政法》，作住家用途的服务式公寓属于住宅产业，统一按8%计算） | 52,00052,000 |
| State consent levy州政府批准征费 | 3% is 19,500, so the RM50,000 minimum applies3%为19,500，低于最低额，按RM50,000收 | 50,00050,000 |
| Consent application fee批准申请费 | Per title每个地契 | 2,0002,000 |
| SPA legal fee + 8% tax (often covered by the developer on new launches, ask us)买卖合约律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 7,750 x 65% = 5,037.50, + 4037,750 x 65% = 5,037.50，加403 | 5,440.505,440.50 |
| Subtotal, cash buyer小计（现金买家） | About 16.8% of the price约为房价的16.8% | 109,440.50109,440.50 |
| Loan stamp duty (often covered by the developer on new launches, ask us)贷款印花税（新盘常由发展商承担，欢迎询问） | 0.5% x 390,0000.5% x 390,000 | 1,9501,950 |
| Loan legal fee + 8% tax (often covered by the developer on new launches, ask us)贷款律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 4,875 x 70% = 3,412.50, + 2734,875 x 70% = 3,412.50，加273 | 3,685.503,685.50 |
| Total with loan含贷款总计 | About 17.7% of the price约为房价的17.7% | 115,076115,076 |
Some developers have case-by-case state approval to sell selected units to foreigners below RM1 million. On our site these thresholds run from about RM400K to RM700K, per developer sales kits. See projects foreigners can buy. Before you book, ask your lawyer to check the terms of the state approval for your unit.部分发展商获州政府个案批准，可将指定单位以低于100万令吉售予外国人。本站所列项目的门槛约为RM40万至RM70万，依据发展商销售资料。详见外国人可购买的项目。预订前，请律师核对您所选单位的州政府批准条件。
Example 2: RM1,000,000 condo (strata)示例二：RM1,000,000公寓（分层地契）
| Item项目 | How it is worked out计算方式 | Amount (RM)金额（令吉） |
|---|---|---|
| Stamp duty on transfer转让书印花税 | 8% x 1,000,0008% x 1,000,000 | 80,00080,000 |
| State consent levy州政府批准征费 | 3% x 1,000,000 (equal to the minimum)3% x 1,000,000（刚好等于最低额） | 30,00030,000 |
| Consent application fee批准申请费 | Per title每个地契 | 2,0002,000 |
| SPA legal fee + 8% tax (often covered by the developer on new launches, ask us)买卖合约律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 11,250 x 65% = 7,312.50, + 58511,250 x 65% = 7,312.50，加585 | 7,897.507,897.50 |
| Subtotal, cash buyer小计（现金买家） | About 12.0% of the price约为房价的12.0% | 119,897.50119,897.50 |
| Loan stamp duty (often covered by the developer on new launches, ask us)贷款印花税（新盘常由发展商承担，欢迎询问） | 0.5% x 600,0000.5% x 600,000 | 3,0003,000 |
| Loan legal fee + 8% tax (often covered by the developer on new launches, ask us)贷款律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 7,250 x 65% = 4,712.50, + 3777,250 x 65% = 4,712.50，加377 | 5,089.505,089.50 |
| Total with loan含贷款总计 | About 12.8% of the price约为房价的12.8% | 127,987127,987 |
Watch the valuation. If a unit sits just above RM1 million, ask your lawyer what happens if the stamped price or a later valuation falls below the threshold.要留意估价。如果单位价格只是略高于100万令吉，请问律师：若盖印价格或日后估价低于门槛，会有什么影响。
Example 3: RM2,000,000 landed home示例三：RM2,000,000有地住宅
Johor’s usual minimum for foreigners is RM1 million for both strata and landed homes, with state consent (Malaysian Bar Circular 444/2024). Single-storey and 1.5-storey terraces are not open to foreigners. This example uses a RM2,000,000 price to show the sums at a higher price.柔佛对外国人的一般门槛是100万令吉，分层住宅和有地住宅都一样，并须获州政府批准（马来西亚律师公会第444/2024号通告）。单层及一层半排屋不开放外国人购买。本例用RM2,000,000的价格，演示较高价位的费用。
| Item项目 | How it is worked out计算方式 | Amount (RM)金额（令吉） |
|---|---|---|
| Stamp duty on transfer转让书印花税 | 8% x 2,000,0008% x 2,000,000 | 160,000160,000 |
| State consent levy州政府批准征费 | 3% x 2,000,0003% x 2,000,000 | 60,00060,000 |
| Consent application fee批准申请费 | Per title每个地契 | 2,0002,000 |
| SPA legal fee + 8% tax (often covered by the developer on new launches, ask us)买卖合约律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 21,250 x 50% = 10,625, + 85021,250 x 50% = 10,625，加850 | 11,47511,475 |
| Subtotal, cash buyer小计（现金买家） | About 11.7% of the price约为房价的11.7% | 233,475233,475 |
| Loan stamp duty (often covered by the developer on new launches, ask us)贷款印花税（新盘常由发展商承担，欢迎询问） | 0.5% x 1,200,0000.5% x 1,200,000 | 6,0006,000 |
| Loan legal fee + 8% tax (often covered by the developer on new launches, ask us)贷款律师费＋8%服务税（新盘常由发展商承担，欢迎询问） | 13,250 x 50% = 6,625, + 53013,250 x 50% = 6,625，加530 | 7,1557,155 |
| Total with loan含贷款总计 | About 12.3% of the price约为房价的12.3% | 246,630246,630 |
What these examples leave out示例没有包括的费用
- Lawyers’ disbursements, such as search, registration and courier fees.律师代垫费用，如查册费、注册费和快递费。
- Bank valuation and processing fees, and any fees on a Singapore-dollar loan. A foreign-currency loan agreement is also stamped at 0.5% today. Budget 2027 proposes a cap of RM2,000 for foreign-currency loans from banks in Malaysia (loans up to RM100 million) from 1 Jan 2027. Ask your lawyer how stamp duty applies to a loan from a Singapore bank.银行估价费和手续费，以及新元贷款的相关费用。外币贷款合约目前同样按0.5%缴印花税。2027年预算案建议自2027年1月1日起，马来西亚银行发放的外币贷款（1亿令吉以下）印花税上限为RM2,000。新加坡银行贷款的印花税如何计算，请问律师。
- Currency conversion costs when you send money to Malaysia.把钱汇到马来西亚的换汇成本。
- Costs at handover: maintenance fee and sinking fund deposits, utility deposits and insurance.交屋时的费用：管理费和维修基金押金、水电押金和保险。
- Furnishing and renovation.装修和家具。
When the 8% stamp duty is paid depends on the title stage of a new launch. Your lawyer will tell you the timing.8%印花税何时缴付，取决于新盘的地契进度。您的律师会告诉您时间。
FAQ常见问题
Do Malaysian PRs pay the 8% stamp duty?马来西亚永久居民要付8%印花税吗？
No. The 8% rate applies to persons who are not Malaysian citizens or permanent residents, and to foreign companies.不用。8%税率适用于非马来西亚公民、非永久居民的个人，以及外国公司。
Is the Johor levy the same as the consent fee?柔佛征费和批准申请费是同一笔吗？
No. The levy is 3% with a minimum. The application fee is a separate RM2,000 per title. Both are in PTG Johor Circular 3/2025.不是。征费是3%并设最低额；申请费另计，每个地契RM2,000。两者都写在柔佛土地局通令2025年第3号中。
Why is the levy RM50,000 on a RM650,000 unit?为什么RM650,000的单位征费是RM50,000？
For serviced apartments under RM1 million, Johor sets a RM50,000 minimum. 3% of RM650,000 is only RM19,500, so the minimum applies.柔佛对100万令吉以下的服务式公寓设最低征费RM50,000。RM650,000的3%只有RM19,500，所以按最低额收。
Can I use the first-home stamp duty exemption?可以用首购屋印花税豁免吗？
No. The current first-home exemption is for Malaysian citizens only, so PRs and foreigners do not qualify. Budget 2027, tabled on 9 Oct 2026, proposes a full exemption up to RM500,000 and 50% off the balance up to RM750,000, for SPAs signed from 1 Jan 2027 to 31 Dec 2030, again for Malaysian citizens. We will update this page when the law is passed.不可以。现行首购屋豁免只限马来西亚公民，永久居民和外国人都不符合资格。2026年10月9日提呈的2027年财政预算案建议：2027年1月1日至2030年12月31日签署的买卖合约，50万令吉以下全额豁免，75万令吉以下的超出部分豁免50%，同样只限马来西亚公民。法令通过后我们会更新本页。
Can a lawyer discount the legal fee?律师费可以打折吗？
Under the 2023 Order, no discount is allowed on the Table B scale used for developer sales. Discounts of up to 25% are allowed only on the Table A scale.根据2023年收费令，向发展商购买所用的B表收费不可打折；只有A表收费可打折，最多25%。
Sources资料来源
- PTG Johor: Pekeliling PTG Bil. 3 Tahun 2025 (levy and fees, from 1 Jul 2025) (checked 13 Oct 2026)柔佛土地局：2025年第3号通令（征费与收费，2025年7月1日起）（2026年10月13日查阅）
- KPMG: Finance Act 2025 (Act 874) gazetted 31 Dec 2025 (checked 13 Oct 2026)KPMG：《2025年财政法》（第874号法令）于2025年12月31日宪报颁布（2026年10月13日查阅）
- KPMG: Budget 2026 stamp duty (8% for non-citizens excl. PRs; first-home exemption) (checked 13 Oct 2026)KPMG：2026年预算案印花税（非公民8%，永久居民除外；首购屋豁免）（2026年10月13日查阅）
- Skrine: Amendments to the Stamp Act (8% for foreign buyers; law since the Finance Act 2025, Act 874, gazetted 31 Dec 2025) (checked 13 Oct 2026)Skrine律师行：印花税法修订（外国买家8%；已由《2025年财政法》（第874号法令）于2025年12月31日宪报生效）（2026年10月13日查阅）
- Malaysian Bar Circular 444/2024: state restrictions on foreign purchases (Oct 2024) (checked 14 Oct 2026)马来西亚律师公会第444/2024号通告：各州外国人购房限制（2024年10月）（2026年10月14日查阅）
- PwC Malaysian Tax Booklet: Stamp duty (checked 13 Oct 2026)PwC马来西亚税务手册：印花税（2026年10月13日查阅）
- Malaysian Bar: Solicitors’ Remuneration Order 2023 (checked 13 Oct 2026)马来西亚律师公会：《2023年律师收费令》（2026年10月13日查阅）
- NST: Service tax rises to 8% (Feb 2024) (checked 13 Oct 2026)《新海峡时报》：服务税调至8%（2024年2月）（2026年10月13日查阅）
- Malay Mail: Budget 2027 first-home stamp duty proposals (9 Oct 2026) (checked 13 Oct 2026)Malay Mail：2027年预算案首购屋印花税建议（2026年10月9日）（2026年10月13日查阅）
Last checked: 14 Oct 2026. This page is general information, not legal, tax or financial advice. Rules change, so confirm your own case with the agency or a lawyer before you commit.最后核对：2026年10月14日。本页为一般资讯，不构成法律、税务或理财建议。规定会变，签约前请向相关机构或律师确认您自己的情况。
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[…] loan is one part of the cost. The rest is in our foreign buyer cost examples, and the steps in order are in how foreigners buy a new launch. To see what your budget reaches, […]
[…] For three worked examples at different price points, see our foreign buyer cost examples.三个不同价位的计算示例，请看我们的外国买家费用示例。 […]