Praise be to Allah.
Undoubtedly making images of everything that has a soul is haraam, indeed it is a major sin, because of the stern warning against that narrated in the texts of the Sunnah; and because it is imitating Allaah in His creation of living things; and because it is a means that leads to temptation (fitnah) and that often leads to shirk. The one who takes the picture, the one who tells him to do it and those who help him to do it are all guilty of sin, because they are cooperating in sin, which Allaah has forbidden when He said:
“but do not help one another in sin and transgression”
And Allaah is the Source of strength.
Fataawa al-Lajnah al-Daa’imah (Fatwas of the Standing Committee), 1/454
According to another fatwa issued by the Standing Committee (1/458):
It is not permissible to make pictures of animate beings using cameras or any other kind of image-making equipment, or to keep pictures of animate beings except in cases of necessity, such as pictures in identity documents or passports; it is permissible to take and keep such pictures because there is a need for that.