The Inland Revenue Board of Malaysia (LHDN) has released new guidelines on the tax treatment of income for social media influencers, effective 14 January 2026. If you earn income from social media, it is important to understand your tax obligations.
This guide breaks down the key points of the new LHDN guidelines to help you stay compliant.
Who is Considered a Social Media Influencer?
According to the guidelines, you are considered a social media influencer if you are involved in activities such as:
•Creating and sharing content: Producing, recording, publishing, or displaying any audio, video, or written content on social media.
•Appearing in events: Participating in any activity, program, or event on social media.
•Promoting products or services: Engaging in advertising or promotional activities on social media.
•Receiving benefits: Accepting any form of payment, gift, or benefit for your involvement in social media.
What Income is Taxable?
All income you receive as an influencer is considered business income and is subject to tax. This includes both monetary and non-monetary payments. The guidelines provide a list of taxable income sources:
All income derived from your activities as an influencer is taxable, regardless of whether the payment comes from within or outside Malaysia.
What Expenses Can You Claim?
You can claim deductions for expenses that are directly related to your income-generating activities as an influencer. These include:
• Internet and data costs
• Filming and editing costs
• Other expenses wholly and exclusively incurred in the production of your gross income
You can also claim capital allowances for any capital expenditure incurred in your activities as an influencer.
Your Tax Responsibilities
As a social media influencer, you are responsible for:
• Reporting all your income: You must declare all income received from your activities as an influencer in your annual tax return.
• Paying your taxes: You are required to pay income tax on your chargeable income at the prevailing tax rates.
• Keeping proper records: You must keep complete and accurate records of all your income and expenses for at least seven years.
Need Help?
Understanding your tax obligations as a social media influencer can be complex. If you have any questions or need assistance with your tax planning, please do not hesitate to contact us.
Whatsapp us: 011 2366 5233
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Please consult with a qualified tax professional for advice tailored to your specific situation.
Reference: Lembaga Hasil Dalam Negeri Malaysia. (2026, January 14). Guidelines on Tax Treatment on Income of Social Media Influencer. https://www.hasil.gov.my/media/vtllnhxu/20260114-guidelines-tax-treatment-on-income-of-social-media-influencer.pdf
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