Love and Affection Transfer: Process of Giving Land or House Title to Children in 2025

Previously, ASCOLAW shared with you the process of changing the name on a land title. But what if you want to transfer the ownership of a land or house title to your child?

What is meant by ‘Child’ in the process of transferring a land or house title

According to the Stamp Duty (Remission) (No. 2) Order 2019 P.U.[A] 369, a child refers to a legitimate child, a stepchild, or an adopted child under the Adoption Act 1952 (Act 257) or the Registration of Adoptions Act 1952 (Act 253).

Therefore, adopted children and stepchildren are still included in the category of children who may receive the land or house.

However, if the marriage is not registered in Malaysia, the transfer of ownership between a stepparent and a stepchild will not be recognised as a transfer between parent and child. As a result, although the transfer may still proceed, the recipient may not be eligible to enjoy the stamp duty remission for this title transfer process.

How to transfer the name on a land or house title to a child

Step 1: Appoint a lawyer

Appoint a lawyer to represent you. Make sure to choose a lawyer who has experience in handling property matters to ensure that your process runs more smoothly and quickly.

The appointed lawyer will gather information and plan the workflow based on your situation and circumstances. In addition, the lawyer will also provide advice and guide you through the process according to your case.

You may engage ASCOLAW’s experienced lawyers for assistance here.

Step 2: Gather the required documents

One of the most important documents for transferring a land title to a child is the ‘Deed of Gift’.

Deed of Gift and Statutory Declaration

In short, a ‘Deed of Gift’ is an instrument executed for a love and affection transfer transaction, i.e. changing the name on a land title between husband and wife or between parents and children.

Since this transaction does not involve any financial consideration, the Donor does not need to execute a new Sale and Purchase Agreement. Instead, a Deed of Gift or a Statutory Declaration to record the parties’ intention will suffice.

Each law firm may have different practices in handling the transfer of land title to a child. At ASCO Law, we prepare either a Statutory Declaration or a Deed of Gift together with the Instrument of Transfer (Form 14A), depending on the background of the transaction.

The difference between these two documents lies in the format of the declaration: a Statutory Declaration is ex-parte (only one party declares the transfer), while a Deed of Gift is inter-parte (both the Donor [parent] and the Recipient [child] sign the document together).

Other required documents include:

List of documents needed for the transfer of land title to a child

• SPA or SNP (Sale and Purchase Agreement between Owner and Developer / previous Seller)

• Title Deed / House / Land / Strata Title

• MOT – Instrument of Transfer (Form 14A) or Deed of Assignment

• Deed of Assignment between Owner and previous Seller (if the property does not yet have an individual/strata title and was purchased via sub-sale rather than directly from the Developer)

• Copy of Identity Card of Owner and Recipient

• Copy of Marriage Certificate / Registration of Marriage (if between husband and wife)

• Copy of Birth Certificate (if between parent and child)

• Latest Quit Rent receipt for the house/land

• Latest Assessment/Taksiran receipt for the house/land

• Deed of Gift OR Statutory Declaration for transfer out of love and affection

• Form of Discharge of Charge from the existing Chargee (if the mortgage has not yet been discharged)

• Letter of Consent to Withdraw Caveat (if the land has a caveat)

• Statutory Declaration for transfer out of love and affection (if there is no Deed of Gift)

If the housing or land loan has not yet been fully settled, this transfer process can only be done after full repayment. This is because the original title is still held by the Bank, and the transfer cannot be registered at the Land Office without the original title produced during registration.

Step 3: The lawyer will carry out the process of transferring the land title to the child

Besides handling the standard procedure, if any issues or matters arise that require resolution, having a lawyer is one of the key steps that will help you. Below are some of the roles the appointed lawyer will perform:

• Obtaining details of the Donor (parent) and Recipient (child) for the purpose of the transfer transaction

• Preparing the Instrument of Transfer (MOT)

• Preparing the relevant Real Property Gains Tax (CKHT) forms for tax declaration purposes. Since the transfer of a land/house title between parents and children out of love and affection does not involve monetary gain to the Donor, the lawyer will also file the relevant CKHT forms to apply for exemption from CKHT payment by the Donor

• Assisting the Donor to apply for consent to transfer from the Land Office or State Authority (if the property is restricted/subject to restriction in interest)

• Preparing and registering the discharge of charge form (if the property loan has been fully repaid but the Bank’s name has not yet been removed from the title)

Is the transfer of a land or house title between parents and children the same as a house sale and purchase transaction?

The transfer of ownership of land between parents and children does not involve any sale and purchase transaction between the Donor and the Recipient. Therefore, no sale and purchase agreement needs to be prepared.

In a procedure to transfer a land title from parents to children, the Recipient is not considered as buying the land from the Donor. Thus, no monetary payment is made by the Recipient to effect the transfer. Here, the “consideration” for the transfer of land or house ownership between parents and children is solely based on “love and affection.”

Therefore, it is very important for both the Donor and the Recipient to prove their family relationship, either through a Deed of Gift or Statutory Declaration together with a Birth Certificate or Adoption Certificate of the “child” (in the case of husband and wife, a Marriage Certificate), to allow them to enjoy the tax exemptions or reductions applicable in a transfer of ownership out of love and affection.

Step 4: The new owner’s name will be registered in the land or house title

Once everything is completed, the name of the new owner will be registered in the land or house title. For this process, the Instrument of Transfer (Form 14A) must be fully completed and submitted to the Land Office.

How to transfer the name of a house that has not been fully paid off?

If the housing or land loan has not yet been fully settled, the transfer process can only be done after the loan is fully repaid. This is because the original title deed is still held by the Bank, and the transfer cannot be registered at the Land Office without the original title being produced at the time of registration.

How to Appoint a Lawyer to Transfer the Name on a Land Title or House Title to a Child

You can contact ASCOLAW through our official website link to arrange a free consultation session:

Costs of transferring a land title to a child

In general, the following are some of the costs involved in transferring the name on a land title to a child:

• Lawyer’s fees, stamp duty costs, tax exemptions, and other costs involved in the process of transferring a house title to a child

• PTG (Land Office) registration fees for the state of Johor*

Please refer to the fee rates imposed by the respective State Land and Mines Office (PTG) for properties located in states other than Johor. The costs stated below are not exhaustive.

Stamp Duty (LHDN) in the Process of Transferring a Land Title to a Child

Percentage rates of stamp duty based on property valuation effective from 01/07/2019:

Stamp Duty Calculator (LHDN)

Stamp Duty Exemption Rates (LHDN) for Transfer of Ownership Out of Love and Affection

Interestingly, there are stamp duty exemptions for land transfers made out of love and affection — specifically for transfers of ownership between spouses, or between parents and children.

The exemption rates are as follows:

Transferor / Transferee	Exemption Rate
Husband to Wife / Wife to Husband (for marriages registered in Malaysia only)	100%
Parent(s) to Child / Child to Parent (limited to biological children, stepchildren, and legally adopted children only)	50%

Example calculation:

A mother wishes to transfer the land title to her child where the property is valued at RM400,000.

Stamp duty based on property value:= (First RM100,000 × 1%) + (Next RM300,000 × 2%)= (RM1,000) + (RM6,000)= RM7,000.00

Exemption rate for transfer from mother to child:= 50% × (stamp duty based on property value)= 50% × RM7,000= RM3,500.00

Real Property Gains Tax (RPGT / CKHT)

For transfers of land ownership made out of love and affection between spouses, parents and children, or grandparents and grandchildren, no real property gains tax (RPGT) is imposed. This is because the child, as the recipient, is considered to have acquired the property at the same price as the parent originally paid — meaning no gain arises from the transfer.

However, it is important to note that the term “child” only refers to biological children, stepchildren, and legally adopted children. Sons-in-law, daughters-in-law, nieces, or nephews are not included in the category of “children” eligible for RPGT exemption.

For spouses, the marriage must be registered in Malaysia.

Many people who handle the transfer process themselves, without a lawyer, are unaware of the requirement to file the CKHT form. Failure to file this form may result in penalties — even though no RPGT is payable for the transaction.

Lawyer’s Fees Under the Legal Profession Act for Transfer of Land Title to a Child

Property Value	Legal Fee Rate
First RM500,000	1.0%
Next RM500,000	0.8%
Next RM2,000,000	0.7%
Next RM2,000,000	0.6%
Next RM2,500,000	0.5%

Example calculation:

A mother wishes to transfer the land title to her child where the property value is RM400,000.

Legal fees:= (First RM400,000 × 1%)= RM4,000.00

Lawyer’s Fee Calculator Under the Legal Profession Act for Transfer of Land Title

Other Costs

The following are among the other costs involved in the land title name transfer procedure:This list is non-exhaustive and may vary depending on each state’s Land Office and specific circumstances

Land Search Fees in Malaysia

Transaction	Fee (RM)
Land Search in Johor
• Official Search	150.00
• Private Search	60.00
Land Search in Selangor / Kuala Lumpur
• Official Search	50.00
• Private Search	30.00
Land Search in Perak
• Official Search	80.00
• Private Search	40.00
Land Search in Negeri Sembilan
• Official Search	40.00
• Private Search	20.00
Land Search in Pahang
• Official Search	100.00
• Private Search	50.00
Land Search in Kedah
• Official Search	75.00
• Private Search	30.00

Fees are as published on the respective State Land Office websites as of the date of this article.

Name Transfer Fees

Form	Fee (RM)
Name Transfer Form (Johor)	100.00
Name Transfer Form (Selangor)	30.00

Applicable if the donor’s name on the land title differs from the spelling on the donor’s identification card.

Additional Fees

Item	Fee (RM)
Commissioner for Oaths Attestation	4.00 per person
Bankruptcy Search	10.00 per person
Stamp Duty for Deed of Gift	10.00 per document*

Subject to Inland Revenue Board (LHDN) valuation.

List of State Government Agencies and Processes Involved in Transferring a Land Title to a Child

District Land Office and Land & Mines Office

The Land Office is involved in the process of obtaining title information, registering caveats, registering Form 14A (Instrument of Transfer), and issuing a new land title under the new owner’s name.

If your house/land is subject to a restriction in interest, approval for transfer from the Land Office must be obtained before the transfer can be registered.

An example of a common restriction in interest found on a title is:

“This land shall not be transferred, leased and/or mortgaged in any manner whatsoever without the consent of the State Authority.”

If there is no restriction in interest stated in the “Restriction in Interest” section of your land title, then approval from the Land Office is not required before the transfer can be registered.

If your child is not a Malaysian citizen, you are also required to obtain transfer approval from the Land Office before the transfer can be registered.

Controlled Property Agencies

If your property is a low-cost, medium low-cost, or affordable housing unit (such as Rumah Mampu Biaya Johor, Rumah Selangorku, RUMAWIP, Rumah PRIMA, or Rumah PPAM), it is categorised as a controlled property. Therefore, you must obtain transfer approval from the agency responsible for regulating such controlled properties before the transfer can be registered.

Typically, you must first apply for approval from these agencies before applying for transfer approval from the Land Office.

Examples of controlled property agencies in Malaysia include:

State	Agency
Johor	Johor State Secretary Office (Housing Division)
Selangor	Selangor Housing and Property Board (LPHS)
Kuala Lumpur	Kuala Lumpur City Hall (DBKL)
Perak	Perak Housing and Property Board (LPHP)

List of Federal Government Agencies and Processes Involved in Transferring a Land Title to a Child

Inland Revenue Board of Malaysia (LHDN)

This agency is responsible for assessing the stamp duty for the transfer of ownership from the donor to the recipient. It also approves any application for exemption or reduction of stamp duty that you may apply for.

You are also required to file the Real Property Gains Tax (RPGT) Form (CKHT) for every name transfer process, including transfers between parents and children.

Department of Insolvency

This department provides information on whether an individual is bankrupt or otherwise. A bankrupt individual cannot transfer a land title to any party, including parents or children, without written consent from the Director General of Insolvency (DGI).

The recipient of the property must also be a non-bankrupt individual. If the donor insists on transferring the property to a bankrupt recipient, the property will vest in the Director General of Insolvency and be managed for the benefit of the creditors.

Valuation and Property Services Department (JPPH)

This agency assists the Inland Revenue Board (LHDN) in determining the market value of a property for the purpose of calculating the stamp duty payable.

How Long Does the Process of Transferring a Land Title to a Child Take?

In reality, the duration depends on your individual situation and circumstances. If there are complications such as restrictions or other issues, the process may take longer and become more complex.

Conclusion

In conclusion, while the process of transferring a land or house title may seem straightforward, it can become complicated depending on your situation.

Engaging a lawyer will help ensure a smoother process, especially if there are any issues or restrictions involved.

If you are interested in getting a free consultation from our firm, please fill in your details on our official website and specify the transaction you intend to make. Our lawyers will contact you promptly.

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