Exhibit 107

Calculation of Filing Fee Tables

F-1

(Form Type)

VS MEDIA HOLDINGS LIMITED

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

		Security Type		Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered⁽¹⁾				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee
Fees Previously Paid		Equity		Class A Ordinary Shares, no par value per share⁽¹⁾		Other			65,502,184	⁽²⁾		$	0.229			$	15,000,000				0.00015310			$	2,296.50
		Total Offering Amounts														$	15,000,000				0.00015310			$	2,296.50
		Total Fees Previously Paid																							2,296.50
		Total Fee Offsets																							-
		Net Fee Due																						$	-

	(1)	Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

	(2)	Pursuant to Rule 416 under the Securities Act, we are also registering an indeterminate number of additional ordinary shares that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.