* Malaysian Home Ownership Campaign 2.0 (HOC 2.0) has been extended until December 31, 2025
What is
Malaysian Home Ownership Campaign
The Home Ownership Campaign (HOC) was a series of government initiatives that ended in 2021. However, Budget 2025 introduced related measures to continue supporting homeownership in Malaysia. These benefits are primarily aimed at first-time homebuyers and include stamp duty exemptions, tax relief, and new financing schemes.
This program offers first-time homebuyers a full stamp duty exemption on instruments of transfer and loan agreements for properties up to RM500,000, provided the Sale and Purchase Agreement (SPA) is executed by December 31, 2025.
The deadline for purchasing a property under the current government incentives is December 31, 2025, for the stamp duty exemption, and December 31, 2027, for the tax relief.
First-time Homebuyers
Property Priced at RM500,000 and below
๐ญ๐ฌ๐ฌ% ๐๐๐ฎ๐บ๐ฝ ๐ฑ๐๐๐ ๐ฒ๐ ๐ฒ๐บ๐ฝ๐๐ถ๐ผ๐ป for both Instrument of Transfer and Loan Agreement executed before 31 December 2025
๐ง๐ฎ๐ ๐ฟ๐ฒ๐น๐ถ๐ฒ๐ณ ๐๐ฝ ๐๐ผ ๐ฅ๐ ๐ณ,๐ฌ๐ฌ๐ฌ ๐ฎ๐ป๐ป๐๐ฎ๐น๐น๐ can be claimed for 3 consecutive assessment years on SPA completed between January 1st, 2025 to December 31, 2027
Property Price range from RM500,001 to RM750,000
๐ง๐ฎ๐ ๐ฟ๐ฒ๐น๐ถ๐ฒ๐ณ ๐๐ฝ ๐๐ผ ๐ฅ๐ ๐ฑ,๐ฌ๐ฌ๐ฌ ๐ฎ๐ป๐ป๐๐ฎ๐น๐น๐ can be claimed for 3 consecutive assessment years on SPA completed between January 1st, 2025 to December 31, 2027
Eligibility and key dates
To qualify for the main tax and stamp duty benefits, the following conditions generally apply:
- 01
Buyer nationality
You must be a Malaysian citizen - 02
Buyer status
The stamp duty and tax relief are exclusively for first-time homebuyers - 03
Purchase timeframe
The Sale and Purchase Agreement (SPA) must be completed between January 1, 2025, and December 31, 2025, for the stamp duty exemption. For the tax relief, the SPA must be completed between January 1, 2025, and December 31, 2027.