Social Media Influencers in Malaysia Must Declare All Income, Including Free Gifts

The Inland Revenue Board of Malaysia (LHDN) has issued new tax guidelines requiring social media and digital influencers to declare all income earned from their activities, effective from mid-January 2026. Under the updated rules, influencers must include not only cash payments from platforms or brands, but also non-monetary benefits such as free products, gifts, discount vouchers, sponsored services and digital tokens with identifiable value in their taxable income.

LHDN emphasises that earnings from overseas platforms are taxable if the activity is conducted in or tied to Malaysia. Income sources include platform payouts, ambassador fees, merchandise sales, royalties and paid appearances. The requirement strengthens tax compliance and recognises influencer activities as income-generating professions.

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