Fashion design services
This activity covers the provision of fashion design services, which includes creating designs for textiles, clothing, footwear, jewelry, furniture, and other interior decorations. It also encompasses the design of various fashion goods and personal or household items.
Open to 100% foreign ownership under standard Malaysian policy.
- Foreign equity
- 100%
- Capital floor
- None
- Setup timeline
- 8–12 wk
Governing legislation
Machine-identified from each Act's text — verify before relying on it.
Activity details
fashion design related to textiles, wearing apparel, shoes, jewellery, furniture and other interior decoration and other fashion goods as well as other personal or household goods
SST & Withholding Tax
Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.
WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.
Risk Level
e-Invoicing (MyInvois)
MSIC code 74103 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.