20/01/2026
This is not a rumour, itโs an official guideline.
1๏ธโฃ What income must be declared?
One simple rule:๏ฟฝIf you earn because of โcontent + influenceโ, itโs likely taxable.
This includes (but is not limited to):
- Platform payments (YouTube AdSense, TikTok Creator Fund, etc.)
- Brand advertising & collaboration fees
- Ambassador income
- Selling your own products, courses, or group-buy deals
- Income from accounts, IDs, or IP-related activities
Even if the money comes from overseas companies, as long as you create content while based in Malaysia, it counts.
๐ Itโs not about where the money is paid to, but where you perform the work.
2๏ธโฃ Not a company? Not a โbig KOLโ? Still applies.
Many people misunderstand and think:
โIโm just a small KOC, taking small jobs, earning a few thousand a month.โ
RM50, RM500, RM5,000. The difference is only how much, not whether you need to declare.
3๏ธโฃ Good news: Some costs can be deducted
Not all income is taxed in full ๐๏ฟฝExpenses directly related to content creation can be deducted, such as:
- Filming & editing costs
- Internet expenses
- Work equipment (may qualify as Capital Allowance)
4๏ธโฃ What LHDN really cares about is NOT how famous you are
They focus on three things:
1. Whether you declared your income
2. Whether the income declared is reasonable
3. Whether your lifestyle matches your declared income
Weโre now in the data cross-check era,๏ฟฝnot the โno one will noticeโ era.
5๏ธโฃ Where can you find this guideline?
Official LHDN document:๏ฟฝโTax Treatment on Income of Social Media Influencerโ
Available on the LHDN / IRBM Malaysia official website๏ฟฝ(search the document title to access the full guideline).
If you have any questions about accounting services, feel free to contact us!
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