Becoming a social media influencer requires creativity, flexibility, and the ability to manage multiple income streams. Whether you create content full-time or earn additional income through a side hustle, understanding your tax responsibilities is an essential step in managing your personal finances.

On 14 January 2026, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued guidelines on the Tax Treatment of Income for Social Media Influencers. In simple terms, any income you earn through digital platforms must be declared.

Read also: How To File Income Tax In Malaysia 2026 (YA 2025)

Who is considered a social media influencer?

Social media influencers are individuals who influence others on digital platforms through their knowledge, authority, or relationship with their audience. This is not defined only by follower count, but also by the ability to shape opinions, behaviours, and decisions.

They usually earn money in a few different ways, such as:

 

How do social media influencers declare taxes?

Income earned as a social media influencer is treated as business income under Malaysia’s tax system and must be declared to LHDNM using Form B.  

This includes income from foreign platforms such as YouTube, TikTok, and Google AdSense. Even if the company paying you is based overseas, the income is still taxable in Malaysia if you are a Malaysian tax resident.

Example scenario:

A Malaysian content creator runs a travel channel on YouTube and earns income through Google AdSense. In 2025, they receive RM220,000 from Google AdSense, which is paid by a company based overseas. 

Even though the payment comes from a foreign platform, the income is still considered taxable in Malaysia because the creator is a Malaysian tax resident and the income is linked to their content creation activities.

Do social media influencers need to register with LHDNM?

For Malaysian citizens and residents (MyKad, MyPR, MyKAS holders), your identification number automatically functions as your Tax Identification Number (TIN). You do not need to apply for a separate tax number.

However, having a TIN does not mean you can immediately access e-Filing. If this is your first time declaring your taxes, you will need to activate your Digital Certificate via the LHDNM MyTax portal.

 

 

 

What expenses can be claimed?

Work-related expenses are tax deductible if they are directly related to generating your income, in line with LHDNM guidelines.

 

Note: If an expense is used for both personal and work purposes (e.g. phone, car, internet), only the business portion can be claimed, not the full amount.

💡Tip: Keep all receipts and financial records for at least seven years.

Tax relief through EPF contributions and life insurance

For social media influencers and content creators who are typically self-employed, tax relief is available under Malaysia’s individual income tax framework administered by Lembaga Hasil Dalam Negeri Malaysia (LHDNM).

1) Tax relief limit (up to RM7,000)

• EPF contributions (up to RM4,000)
  Includes mandatory contributions (where applicable) and voluntary contributions to the Employees Provident Fund (EPF), such as i-Saraan or self-contributions under approved schemes.
   
• Life insurance/ takaful contributions (up to RM3,000)
  Includes life insurance or family takaful premiums, and/or additional voluntary EPF contributions under the same combined relief category.

Note: The RM3,000 limit is shared between life insurance/takaful and additional voluntary EPF contributions.

This structure allows social media influencers to reduce their taxable income while building retirement savings and maintaining financial protection, even without employer-based EPF contributions.

2) Additional benefits for EPF members

• Members Protection Plan (i-Lindung)
  Protection plans purchased through the i-Lindung platform using your Akaun Sejahtera are eligible for tax relief under the life insurance/takaful category, subject to the RM3,000 limit.
• Tax-exempt dividends
  Dividends earned on EPF savings are fully tax-exempt. This means your retirement savings can grow without being subject to income tax deductions, allowing your savings to accumulate more effectively over time. 

By making voluntary contributions, you not only increase your retirement savings but also benefit from tax-free investment returns.

👉 For more information, visit the EPF website at www.kwsp.gov.my.

Advance tax payments (CP500 instalments)

Some self-employed individuals, including social media influencers and content creators, may be required by LHDNM to make advance tax payments under the CP500 system.

CP500 is a payment arrangement where estimated tax is paid in instalments throughout the year, instead of a single lump sum during tax filing.

How does it work?

• LHDNM estimates your tax based on your previous year’s income
• Tax is paid in instalments throughout the year
• Payments are usually made every two months 
• Each instalment must be paid by the due date stated in your CP500 notice
• A grace period of up to 30 days is typically given for payment 

Note: Income from employment (if applicable) is usually taxed through monthly tax deductions, while CP500 mainly applies to business or self-employed income, such as social media influencer earnings.

When is the tax filing deadline?

 

Generally, the deadline for manual submission of Form B for income earned in 2025 (YA 2025) is 30 June 2026. For those filing via e-Filing (e-B), an extended deadline is typically granted until 15 July 2026.

To avoid unnecessary penalties or fines, it’s best not to leave your submission until the last minute.Proper tax management not only ensures compliance with the law but also demonstrates your professionalism within the growing digital creative industry.

Happy filing! May your tax matters be straightforward and smooth. 

Disclaimer: This article is provided for general informational purposes only. For the most accurate and up-to-date information, please refer to official resources from LHDNM or consult a qualified tax professional.