Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

VS MEDIA HOLDINGS LIMITED

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type	Security Class Title	Fee Calculation Rule	Amount Registered (1)			Proposed Maximum Offering Price Per Share			Proposed Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Equity	Class A ordinary shares, no par value	457(c) and 457(h)		4,400,000	(2)	$	0.4525	(3)	$	1,991,000		0.00014760	$	293.88
Total Offering Amounts									$	1,991,000		0.00014760	$	293.88
Total Fee Offsets														—
Net Fee Due													$	293.88

(1) This Registration Statement on Form S-8 (this “Registration Statement”) covers Class A ordinary shares, no par value (“Ordinary Shares”), of VS Media Holdings Limited (the “Registrant”), that may become issuable under the VS Media Holdings Limited 2023 Equity Incentive Plan (the “Plan”). Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover additional Ordinary Shares which may become issuable by reason of any stock split, stock dividend, recapitalization, or other similar transaction effected without consideration which results in the increase in the number of the Registrant’s outstanding Ordinary Shares.

(2) Represents 4,400,000 Ordinary Shares reserved for issuance under the Plan.

(3) Estimated for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Ordinary Shares reported on Nasdaq on December 26, 2023, which was US$0.4525 per share.