Section M · Professional, scientific and technical activities/Activity (5-digit)
74200

Photographic activities

Photographic activities

Open to foreigners

Open to 100% foreign ownership under standard Malaysian policy.

Foreign equity
100%
Fully open
Capital floor
None
Standard Sdn Bhd RM 1
Setup timeline
8–12 wk
Foreign Sdn Bhd via Emerhub
Set up for this MSICOne-business-day quote · MSIC 74200 pre-filled
For SSM registration

Activity details

Includes

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

Excludes

processing motion picture film related to the motion picture and television industries, see 59120 . cartographic and spatial information activities, see 71109

SST & Withholding Tax

SST 8%

Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.

e-Invoice Required
WHT Applicable

WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.

Risk Level

Medium Risk

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.

SSM activity-description generator