Computer programming activities
Computer programming activities
Open to 100% foreign ownership under standard Malaysian policy.
- Foreign equity
- 100%
- Capital floor
- None
- Key licences
- 1
- Setup timeline
- 8–12 wk
Licences & permits
Licences & permits
Common requirements for most Malaysian businesses6
- Personal Data Protection Act 2010 RegistrationIssued by Personal Data Protection Department (JPDP)
- Sales & Service Tax (SST) RegistrationIssued by Royal Malaysian Customs Department (RMCD)
- LHDN Employer Tax (E) RegistrationIssued by Inland Revenue Board of Malaysia (LHDN/HASiL)
- EPF / SOCSO / EIS Employer RegistrationIssued by KWSP (EPF), PERKESO (SOCSO), EIS
- Local Authority Business LicenceIssued by Local Authority (PBT)
- Signboard / Advertisement Licence (PBT)Issued by Local Authority (PBT)
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
designing the structure and content of and/or writing the computer code necessary to create and implement such as systems software (including updates and patches), software applications (including updates and patches), databases and web pages
publishing packaged software, see 5820. planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62021
SST & Withholding Tax
Digital Service (Group I — IT Services): Subject to 8% Service Tax.
Royalty Risk: Software licensing or technical fee payments to foreign entities subject to 10% WHT under S109 ITA 1967.
Risk Level
Capital Allowance: Eligible for Accelerated Capital Allowance on ICT Equipment (40% Initial / 20% Annual).
Government Grants
Eligible for MDEC Digital Status (MSC Malaysia). Apply via mdec.my.
e-Invoicing (MyInvois)
MSIC code 62010 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.