Manufacture of mattress
This activity involves the production of mattresses, which may be fitted with springs or stuffed with various supporting materials. It encompasses the entire manufacturing process of creating mattresses for use in beds and other sleeping furniture.
Manufacturing companies with shareholders' funds >= RM2.5M OR >= 75 full-time paid employees require a Manufacturing Licence from MIDA. 100% foreign equity is permitted.
- Foreign equity
- 100%
- Capital floor
- RM 2.5M
- Key licences
- 2
- Setup timeline
- 8–12 wk
Foreign ownership rules
Foreign ownership rules
- Manufacturing Licence (ICA 1975)open-with-licenseMIDA
Manufacturing companies with shareholders' funds >= RM2.5M OR >= 75 full-time paid employees require a Manufacturing Licence from MIDA. 100% foreign equity is permitted.
Paid-up min: RM2,500,000Source
Sourced from MIDA sector booklets and respective regulators. Verify the latest rules with the regulator before investment decisions.
Licences & permits
Licences & permits
Common requirements for most Malaysian businesses6
- Sales & Service Tax (SST) RegistrationIssued by Royal Malaysian Customs Department (RMCD)
- Signboard / Advertisement Licence (PBT)Issued by Local Authority (PBT)
- Local Authority Business LicenceIssued by Local Authority (PBT)
- EPF / SOCSO / EIS Employer RegistrationIssued by KWSP (EPF), PERKESO (SOCSO), EIS
- LHDN Employer Tax (E) RegistrationIssued by Inland Revenue Board of Malaysia (LHDN/HASiL)
- Bomba Fire Safety Certificate (Sijil Perakuan Bomba)Issued by Fire and Rescue Department of Malaysia (Bomba)
Have Emerhub file every licence above for you
We'll prepare the forms, liaise with each agency and track approvals — bundled with Sdn Bhd setup. Agency fees are paid to the issuing authority; our service fee is quoted separately.
Get a quoteSource: MalaysiaBiz / BLESS licence catalog.
Activity details
manufacture of mattresses fitted with springs or stuffed or internally fitted with a supporting material
SST & Withholding Tax
Risk Level
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
Government Grants
Eligible for SME Corp manufacturing grants and industry development programmes.
e-Invoicing (MyInvois)
MSIC code 31003 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.