Stamp duty on shares of mid and small cap companies is waived for three (3) years from 1 March 2018 to 28 February 2022. For stamp duty exemption in 2019, eligible mid and small cap companies are those with market capitalisation between RM200 million and RM2 billion as at 31 December 2018.
The list of companies eligible for the stamp duty exemption will be static for the year and will be reviewed annually and determined as at 31 December of each year. For eligibility in 2020 until 2021, the companies will be based on their market capitalization as at 31 December 2019 and 2020 respectively.
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