⚠️ LHDN 2026 Update: As of January 14 2026, LHDN issued new guidelines requiring all influencers and content creators to declare platform earnings, brand deal fees, AND gifted products as income. Failure to declare may result in penalties.
Your Tax Estimate
Estimated Tax Payable
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Enter your income details to calculate
📋 File Form BE — Your influencer income is supplementary to employment income. Declare under "Other Income". Deadline: 30 April 2026.
📋 File Form B — You are a full-time creator / self-employed. Declare all income as business income. Deadline: 30 June 2026.
🏦 CP500 Required: Tax above RM500 triggers mandatory instalment payments. Pay —/instalment x 6 times (Feb, Apr, Jun, Aug, Oct, Dec). Set up via MyTax portal.
Tax Calculation Breakdown
Based on 2026 Malaysian resident income tax brackets.
| Chargeable Income |
Rate |
Tax on Bracket |
Cumulative Tax |
Deduction summary: Personal relief (RM9,000) + EPF up to RM4,000 + Lifestyle relief up to RM2,500 + business expenses (internet, phone, other) + equipment capital allowance (40% first-year: 20% initial + 20% annual).
What You Must Declare to LHDN
Under the January 2026 LHDN guidelines, all of the following are taxable income for Malaysian content creators:
| Income Type | Examples | Taxable? |
|---|
| Platform monetisation | TikTok Creator Fund, YouTube AdSense, Instagram Creator Bonus, Shopee affiliate | YES |
| Brand deal / sponsored fees | Paid posts, product reviews, event appearances, ambassador contracts | YES |
| Gifted products / services | Free products, hotel stays, flights received in exchange for content | YES (market value) |
| Merchandise sales | Selling your own merch, digital products, courses, presets | YES |
| Tips / Super Chat / donations | YouTube Super Chat, TikTok gifts, Patreon, Ko-fi | YES |
| Equipment purchased for business | Camera, lighting, laptop, microphone | Capital Allowance |
2026 Malaysian Income Tax Brackets (Resident)
| Chargeable Income (RM) | Rate | Tax on Bracket |
|---|
| First RM5,000 | 0% | RM0 |
| RM5,001 – RM20,000 | 1% | RM150 |
| RM20,001 – RM35,000 | 3% | RM450 |
| RM35,001 – RM50,000 | 8% | RM1,200 |
| RM50,001 – RM70,000 | 13% | RM2,600 |
| RM70,001 – RM100,000 | 21% | RM6,300 |
| RM100,001 – RM400,000 | 24% | RM72,000 |
| RM400,001 – RM600,000 | 24.5% | RM49,000 |
| RM600,001 – RM2,000,000 | 25% | RM350,000 |
| Above RM2,000,000 | 30% | On excess |
Allowable Deductions for Influencers
- Personal relief: RM9,000 automatically for every individual
- EPF contributions (i-Saraan): Up to RM4,000/year if you contribute voluntarily
- Lifestyle relief: Up to RM2,500 for books, internet, gym, smartphone
- Business internet & phone: Business-use portion of internet and mobile bills
- Equipment capital allowance: 20% initial allowance + 20% annual allowance on qualifying assets (camera, laptop, etc.)
- Studio, software, props: Direct business expenses are fully deductible
- NOT deductible: Personal clothing, personal meals, non-business travel
Capital allowance vs direct deduction: You cannot deduct equipment costs in full the year of purchase. Instead, LHDN allows 20% initial allowance + 20% annual allowance each year until fully written off. This calculator applies the first-year combined rate (40%) as a conservative estimate.
Which Form to File?
| Your Situation | Form | Deadline |
|---|
| You have a day job AND do influencing on the side | Form BE | 30 April 2026 |
| You are a full-time content creator with no employer | Form B | 30 June 2026 |
| You are a company / Sdn Bhd | Form C | 7 months after FY end |
Pro tip: If your total income (from all sources) is below RM34,000/year after personal relief, you pay zero tax — but you still need to register and file if you earn any taxable income.
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