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Tax guide for YouTubers, influencers and content creators.

For YouTubers, influencers, streamers and content creators. Declare business income correctly and maximise tax deductions.

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Content creatorUpdated 2026
Key takeaway

Declare all content creation income.

Ad revenue, sponsorships, affiliate commission and donations are all business income, declared on Form B.

Types of creator income
Tax form
Form B
as a sole proprietor, without SSM registration
Consider SSM above
RM 50,000
a year in income
  • Income type
    Business income
  • Form to file
    Form B
  • SSM registration
    Consider above RM50,000 a year
  • Income streams
    AdSense, sponsorship, affiliate and more

Types of content creator income

All income from content creation must be declared.

01

YouTube AdSense

Ad revenue from video views.

02

Sponsorship and brand deals

Payment for product promotions.

03

Affiliate commission

Commission from affiliate links.

04

Merchandise sales

Sales of your own products.

05

Paid subscriptions

Patreon, channel membership.

06

Live stream donations

Tips and donations from viewers.

Note: Platforms like YouTube report payment data to tax authorities. Google sends 1099 forms (US) or tax statements for international creators.

Claimable expenses

Work-related costs you can deduct from your creator income.

01 · Gear

Camera and recording equipment

02 · Software

Editing software subscriptions

03 · Bills

Internet and phone bills

04 · Studio

Props and studio setup

05 · Travel

Travel for content

06 · Marketing

Advertising and promotion

Pro tips:
  • Track time for content creation vs personal use, to claim a % of equipment
  • Keep invoices for all equipment and software
  • Home office: you can claim a % of rent and utilities based on workspace size

When to register a business

It depends on your income.

Income under RM50,000 a year

Can declare as a sole proprietor without SSM registration. Use Form B.

Income over RM50,000 a year

Consider registering a business with SSM. It has tax benefits and is more professional.

Benefits of registering a business: Can claim more expenses, build business credit, easier for sponsorship deals.

Related guides

Guide
Freelancer
Tax for self-employed income
Guide
Form B
How to fill it in
Guide
Tax relief
The complete list of reliefs
Calculator
Income tax
Calculate your tax instantly

Sources: LHDN, Business Income (business income guidelines); LHDN, Tax Forms (individual tax form information). Updated 2026. Information on this page is based on official LHDN guidelines and Malaysian government sources.

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Form B · Content creator
AdSense payoutIncome
Brand sponsorshipIncome
Editing softwareExpense

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