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马来西亚 KOL / 网红税务指南
马来西亚 KOL / 网红税务指南：LHDN 官方文件一次讲清楚
近期「KOL / 网红要交税」在马来西亚引起热议，许多人误以为 从 YA2026 才开始需要报税。
事实上，LHDN 于 2026 年 1 月 14 日发布的《社交媒体影响者收入税务处理指南》并不是新法律，也不是 Gazetted Order。
这份指南的目的，是解释现有《1967 年所得税法》如何适用于 KOL / Influencer 收入。
谁被视为社交媒体影响者？
根据 LHDN，凡是通过以下活动获取收入者，皆可能被视为 Influencer：
制作或发布内容（视频、音频、文字）
在社交媒体上推广产品或服务
参与线上或线下活动
因影响力而获得报酬、赠品或好处
粉丝数量并不是判断标准。
哪些收入需要报税？
KOL / 网红收入被视为 专业收入（Paragraph 4(a)），包括现金与非现金收入：
✔ 平台收入
YouTube / Facebook / Instagram / TikTok
广告费、点击费、观看次数分成
Affiliate 或订阅收入
✔ 品牌合作
合作费用
免费产品、服务、住宿、机票
折扣、代金券或其他有价值的好处
✔ 销售与专业活动
自有商品或线上课程
演讲、主持、活动出席费
⚠️ 即使没有正式合约，只要因推广而获得的收入，都必须申报。
海外平台收入要报税吗？
要。
即使收入来自海外平台或外国公司，只要 Influencer 的活动是在马来西亚进行，该收入仍视为源自马来西亚，需在本地报税。
可扣税费用与资本津贴
只要是 完全与收入产生有关的费用，可作为扣税项目，例如：
网络费用
拍摄与剪辑成本
内容制作相关开销
相机、设备等资本性支出，若符合条件，可申请资本津贴。
报税责任与记录保存
Influencer 需注意：
CP500 分期缴税
正确估算税额
至少保存 7 年 的收入与费用记录
多数问题并非逃税，而是 没有记录、资料不完整。
总结
这份 LHDN 指南 不是新税制，
而是让 KOL / Influencer 更清楚如何合规申报。
重点不是「怕」，
而是 清楚、提早、正确。
KOL & Influencer Tax in Malaysia 2026
KOL & Influencer Tax in Malaysia: Explained LHDN Official Guideline (Complete Guide)
中文版
Introduction
In Malaysia, tax treatment for KOLs and social media influencers has recently become a trending topic. Many content creators believe that influencer tax only starts from YA 2026, but this understanding is not accurate.
On 14 January 2026, LHDN issued the Guidelines on Tax Treatment on Income of Social Media Influencer.
It is important to note that this document is a guideline, not a new law or gazette order.
The purpose of this guideline is to clarify how existing provisions of the Income Tax Act 1967 apply to influencer income, not to introduce new tax obligations.
Who Is Considered a Social Media Influencer?
According to LHDN, a social media influencer is any individual or entity that earns income by:
Producing or uploading content (video, audio, written content)
Appearing in events or programmes on social media
Promoting products, brands, or services
Receiving payments, gifts, or benefits due to their social media influence
This definition applies regardless of follower count and includes professionals, artists, athletes, students, and business owners.
Types of Influencer Income That Are Taxable
LHDN clearly states that influencer income is taxable under Paragraph 4(a) of the Income Tax Act 1967 as income from a profession.
Taxable income includes both cash and non-cash receipts, such as:
1. Direct payments from platforms
YouTube, Facebook, Instagram, TikTok monetisation
Payment per view, click, follower, or advertisement
Affiliate or subscription-based commissions
2. Brand collaborations & ambassadorships
Cash payments for promotion or reviews
Free products, vouchers, services, discounts, or facilities
Sponsored travel, accommodation, or experiences
3. Sale of goods or services
Physical products
Digital products (e-books, courses, online training)
4. Appearance & professional fees
Speaking engagements, seminars, podcasts
Event appearances, judging roles, hosting fees
Important:
Even if there is no written contract, income received in exchange for promotional activities must still be declared.
Income from Overseas Platforms: Is It Taxable?
Yes.
LHDN clarifies that income received from foreign platforms (e.g. Google AdSense, Meta, overseas brands) is still taxable in Malaysia if the influencer’s activities are carried out in Malaysia.
The location of payment or platform does not override where the influencer operates from.
Allowable Expenses & Capital Allowances
Influencers are allowed to deduct expenses that are wholly and exclusively incurred in producing income, such as:
Internet and data costs
Filming, editing, and production expenses
Platform-related operational costs
Capital allowances may also be claimed on qualifying assets (e.g. cameras, equipment) under Schedule 3 of the Income Tax Act, subject to conditions.
Personal or capital expenses that are not related to income production are not deductible.
Tax Responsibilities & Record Keeping
Influencers with non-employment income are subject to:
CP500 tax instalments under Section 107B
Proper estimation and timely payment
Record keeping for at least 7 years, including:
Income records
Collaboration proof
Supporting documents for expenses
Most tax issues arise not from tax evasion, but from poor documentation and inconsistent reporting.
Key Takeaway
The LHDN guideline does not create new tax rules.
It explains how existing tax laws already apply to social media influencer income.
If you earn income through social media, compliance is about:
✔ Understanding what counts as income
✔ Declaring correctly
✔ Keeping proper records
Early clarity helps avoid penalties and unnecessary audit risks.
Disclaimer:
The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.
Understanding Form EA: Your Annual Tax Guide
Understanding Form EA: Your Annual Tax Guide
Every year, as the calendar turns to January, the Malaysian tax season begins. For both employers and employees, the most significant document during this period is the Form EA.
At HBA Accounting House, we receive many questions about this form. Here is everything you need to know about what it is and the critical timeline you must follow every year.
What is Form EA?
Form EA (also known as the Annual Remuneration Statement) is a document that private-sector employers must prepare for their employees.
It acts as a comprehensive summary of all earnings and deductions for the preceding calendar year (January 1st to December 31st). It includes:
Gross Salary & Wages: Your basic pay and overtime.
Bonuses & Commissions: Any additional incentives earned.
Allowances: Transport, parking, or meal allowances.
Statutory Contributions: The total amount of EPF, SOCSO, and EIS deducted.
Monthly Tax Deductions (PCB): The total tax already remitted to LHDN on your behalf.
Why is it used every year? > Employees cannot file their personal income tax (Form BE/B) without the figures from Form EA. It is the "source of truth" used to fill out the LHDN e-Filing system accurately.
The Annual Timeline: Key Dates to Remember
The Form EA cycle follows a strict schedule set by the Inland Revenue Board of Malaysia (LHDN). Mark these recurring dates in your calendar:
Why the February 28th Deadline Matters
By law (Section 83(1A) of the Income Tax Act 1967), employers must provide the Form EA to their employees on or before the last day of February every year.
Failing to meet this deadline is a serious offense. Employers can face fines ranging from RM200 to RM20,000, or even imprisonment, for failing to provide this form to their staff on time.
Summary for Employees
Even if you resigned midway through the year, your former employer is still legally required to issue you a Form EA for the period you were with them. Ensure you gather all your Form EAs if you changed jobs during the year!
Need Professional Tax Assistance?
Staying compliant with LHDN requirements doesn't have to be stressful. At HBA Accounting House, we specialize in payroll management and tax compliance to ensure your business never misses a deadline.
Disclaimer:
The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.
Form E: The Essential Annual Return for Employers
Form E: The Essential Annual Return for Employers
If you own a business in Malaysia, Form E is a mandatory reporting requirement that cannot be ignored. Even if your company is dormant or has no employees, you likely still have a responsibility to file.
What is Form E?
Form E (the Return Form of Employer) is a declaration submitted by an employer to the Inland Revenue Board of Malaysia (LHDN).
Unlike the Form EA, which is handed to your staff, the Form E is submitted directly to LHDN. It serves as a summary of:
The total number of employees you had during the year.
The total amount of remuneration (salaries, bonuses, etc.) paid.
The total amount of Monthly Tax Deductions (PCB/MTD) remitted to LHDN.
Confirmation that you have issued Form EA to all your employees.
The "Silent Partner": What is C.P. 8D?
You cannot mention Form E without mentioning C.P. 8D. This is the detailed list of every single employee’s salary and deduction info. For the Form E submission to be considered "complete," you must also submit the C.P. 8D data (usually via the e-Data Praisi system or by uploading a file in the e-Filing portal).
The Annual Timeline: Don't Miss the Grace Period
The timeline for Form E is slightly different from Form EA, providing employers a bit more time to consolidate their data.
Important for 2026:
As we look toward the 2026 tax season (reporting for the 2025 calendar year), your digital submission via the MyTax portal must be completed by 30 April 2026.
Who Must File?
A common mistake is thinking you only file if you have taxable employees.
Sdn Bhd / Berhad / LLP: Must file every year, even if there are zero employees (a "NIL" return).
Sole Proprietors / Partnerships: Must file if they have at least one employee.
The Risk of Non-Compliance
Missing the Form E deadline is a serious offense under the Income Tax Act 1967. Penalties for failing to submit or late submission can range from RM200 to RM20,000, and LHDN can also take legal action against company directors.
Disclaimer:
The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.
4 things you need to know about Self-billed e-Invoice in Malaysia
4 things you need to know about Self-billed e-Invoice in Malaysia
In Malaysia’s e-invoice framework, a Self-billed e-Invoice is a document issued by the Buyer (the person making the payment) rather than the Supplier. This is mandatory for specific transactions where the supplier is unable or not required to issue a validated e-invoice.
As of January 2026, here is the guide for handling Self-billed e-invoices.
1. When to Issue a Self-Billed e-Invoice
You must issue a self-billed e-invoice in the following scenarios:
2. Key Data Requirements
Unlike a standard invoice, the Buyer is the Issuer. You will need:
Supplier Information: Full legal name, address, and TIN (Tax Identification Number).
Note: For foreign suppliers, use the placeholder TIN: EI00000000030.
Buyer Information: Your own company details (automatically populated in the portal).
Transaction Details: Classification code, product description, quantity, unit price, and tax rate.
Customs Reference: For imports, include the Customs Form No. 1 or 9 (if applicable).
3. The Issuance Process (Step-by-Step)
You can issue these through the MyInvois Portal or an integrated API/Accounting Software.
Select Document Type: Choose Self-Billed Invoice (Document Type Code: 02).
Input Details: Enter the supplier's details. If they are a non-business individual, use their IC/Passport number.
Submission: Submit the document to IRBM (LHDN) for real-time validation.
Validation: LHDN issues a Unique Identifier Number (UIN) and a QR code.
Sharing: Once validated, you should share the human-readable version (PDF) with the supplier for their records.
4. Important Rules for 2026
Exemption Threshold: If your annual revenue is below RM1 million, you are generally exempt from issuing e-invoices until Phase 5 (July 2026).
Consolidation Limit: Effective 1 January 2026, any transaction exceeding RM10,000 cannot be consolidated; it must have an individual self-billed e-invoice.
Comparison: Standard vs. Self-Billed
Disclaimer:
The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.
Supplier Information: Full legal name, address, and TIN (Tax Identification Number).
Note: For foreign suppliers, use the placeholder TIN: EI00000000030.
Buyer Information: Your own company details (automatically populated in the portal).
Transaction Details: Classification code, product description, quantity, unit price, and tax rate.
Customs Reference: For imports, include the Customs Form No. 1 or 9 (if applicable).
Select Document Type: Choose Self-Billed Invoice (Document Type Code: 02).
Input Details: Enter the supplier's details. If they are a non-business individual, use their IC/Passport number.
Submission: Submit the document to IRBM (LHDN) for real-time validation.
Validation: LHDN issues a Unique Identifier Number (UIN) and a QR code.
Sharing: Once validated, you should share the human-readable version (PDF) with the supplier for their records.
Exemption Threshold: If your annual revenue is below RM1 million, you are generally exempt from issuing e-invoices until Phase 5 (July 2026).
Consolidation Limit: Effective 1 January 2026, any transaction exceeding RM10,000 cannot be consolidated; it must have an individual self-billed e-invoice.
How to Check CP500 and Pay?
After receiving the CP500 installment notice, not sure how to pay? 😟 Don’t worry! We have compiled detailed steps for your reference! ✅
老板们收到CP500分期通知后不清楚要怎么支付？😟 别担心！我们整理了详细步骤让你们参考！✅
Step 1 第一步
After logging into MyTax, click CP500
Step 2 第一步
Click on the 2024 tax year and the total CP500 installment date will be displayed.
Step 3 第三步
Click "Paparan Bill" to pay
Step 4 第四步
Click on the bill you want to pay. After confirmed the amount, click "Teruskan".
Step 5 第五步
After checking that the information and amounts are correct, click "Teruskan"
Step 6 第六步
After selecting the payment method, click "Teruskan"
Step 7 第六步
After confirming the payment information, click "Teruskan"
Step 8 第八步
The payment is successful if you come to this page!
6 types of income and expenses no need e-Invoice
你是否也曾被繁琐的电子发票流程弄得头疼不已？😥
Have you ever been frustrated by the cumbersome e-Invoice process? 😥
别担心，我们为你整理了一份简单明了的清单，这六种收入和开销无需纠结开e-invoicing：
Don't worry, we've compiled a straightforward list for you. Here are six types of income and expenses that you don't need to worry about invoicing:
1️⃣ Salary income 💰
2️⃣ Pension 💼
3️⃣ Alimony 👨👩👧👦
4️⃣ Dividend distribution 📈
5️⃣ Zakat contributions 🌙
6️⃣ Scholarships 🎓
5 Things You Need to Know about e-Invoice!
老板们，你做好应付e-Invoicing的准备了吗？
Entrepreneurs, are you ready for e-Invoicing?
在寻找方案之前，不妨简单了解关于e-Invoicing，才能更好的选择解决方案！
Before searching for solutions, it might be helpful to have a basic understanding of e-Invoicing in order to make a better choice of solutions!
What is e-Invoice?
An e-Invoice converts traditional hardcopy transaction documents into digital format.
- It contains the same basic information as traditional documents, such as detailed information about the supplier and buyer, product descriptions, quantities, untaxed prices, tax amounts, and total amounts.
e-Invoice Format
1. An e-Invoice is a file created in the format specified by IRBM that can be automatically processed by relevant systems : JSON & XML
2. The format is not PDF, DOC, TXT, EML, JPG
Scenarios requiring e-Invoice to be issued:
e-Invoices are required in these two scenarios: proof of income and proof of expenses.
How to upload e-invoice ?
There are two (2) options for the e-Invoice transmission mechanisms for taxpayers selection:
1. MyInvois Portal
2. Application Programming Interface (API)
The Golden 72 Hours
If errors are discovered after uploading the e-Invoice, what should be done?
1. Businesses/buyers can cancel the e-Invoice themselves within 72 hours of uploading, provided they provide valid reasons.
2. If errors are discovered after 72 hours, a new e-Invoice will need to be issued for adjustments.
Malaysia e-Invoice 最新更新（2025）：门槛提高至 RM1,000,000，中小企业需要知道什么？
Malaysia e-Invoice 最新更新（2025）：门槛提高至 RM1,000,000，中小企业需要知道什么？
一、最新宣布：e-Invoice 门槛正式提高
马来西亚内陆税收局（LHDN）近日宣布，电子发票（e-Invoice）强制实施门槛将提高。
📌 最新门槛
年营业额（Annual Sales）低于 RM1,000,000
👉 暂时 不需要 强制实施 e-Invoice年营业额 RM1,000,000 或以上
👉 将根据 LHDN 时间表，必须落实 e-Invoice 系统
此项调整预计自 2026 年起生效，对许多中小企业（SME）来说，是一项重要缓冲措施。
二、e-Invoice 最新实施时间表（重点版）
适用于 年营业额 ≥ RM1,000,000 的企业：
📌 举例说明：
若企业在 2026 年 12 月 31 日 才超过 RM1,000,000，
➡ e-Invoice 将从 2028 年 1 月 1 日 开始实施。
⚠ 特别注意：关联公司（Related Company）规则
即使你的公司本身 年营业额低于 RM1,000,000，
但若 关联公司：
已实施 e-Invoice，或
被要求于 2026 年 1 月 1 日或 7 月 1 日 实施 e-Invoice
👉 你的公司也 必须从 2026 年 7 月 1 日起实施 e-Invoice。
三、MyInvois e-POS 使用资格放宽
为了协助小型商家与零售业者：
MyInvois e-POS 适用门槛
由 RM1,000,000 提高至 RM2,000,000 年营业额以下
对餐饮、零售、小商家而言，实施门槛更低、操作更简化。
四、低于 RM1,000,000 就可以完全不用理 e-Invoice 吗？
❌ 不建议这样想。
即使你目前未达到强制门槛，仍有 3 个关键现实必须注意：
1️⃣ 客户可能已实施 e-Invoice
若你的客户是大型企业或集团，他们可能会 要求你配合 e-Invoice，否则影响合作或付款流程。
2️⃣ 公司成长后仍必须落实
一旦营业额突破 RM1,000,000，若没有提前准备，落实过程将会非常仓促，甚至影响营运。
3️⃣ 未来政策仍可能调整
税务数字化是长期方向，门槛与时间表仍有可能再调整。
五、哪些企业应该“提前准备” e-Invoice？
我们通常建议以下企业不要等到被强制才行动：
预计 1–2 年内营业额会成长
正在申请融资 / 银行贷款
与大型企业、跨国公司合作
希望提升公司财务透明度与专业形象
正在进行会计系统升级或数字化转型
提前准备 ≠ 马上全面实施
而是 规划流程 + 选对系统 + 培训团队
六、现在可以做的 4 个准备步骤
Step 1：评估公司营业额与成长趋势
看看你是否接近 RM1,000,000 门槛。
Step 2：检查现有发票与会计流程
是否仍依赖手写、Excel 或零散系统？
Step 3：了解 e-Invoice 基本要求
包括：发票格式、数据字段、系统对接方式。
Step 4：咨询专业团队
在合规、成本与效率之间，找到最适合你公司的方案。
七、结语：门槛提高，是机会不是放松
e-Invoice 门槛的提高，不是让企业“什么都不做”，而是给你一个更好的时间窗口去规划。
越早准备，
✔ 成本越低
✔ 风险越小
✔ 转型越顺