Photographic activities
This activity encompasses a range of photographic services, including the production of commercial and consumer photographs. It covers portrait photography for various occasions, photography for advertising and publishing, aerial photography, and video recording of events such as weddings and meetings.
Open to 100% foreign ownership under standard Malaysian policy.
- Foreign equity
- 100%
- Capital floor
- None
- Setup timeline
- 8–12 wk
Activity details
commercial and consumer photograph production such as portrait photography for passports, schools, weddings, etc.; photography for commercials, publishers, fashion, real estate, advertising or tourism purposes; aerial photography; video taping of events: weddings, meetings, etc
processing motion picture film related to the motion picture and television industries, see 59120 . cartographic and spatial information activities, see 71109
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 74200 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.