About 300 gifts, which Emma Tapping has been wrapping for months, can be seen swamping her tree in the picture.
In 2015, the 36-year-old's photograph was shared more than 30,000 times on Instagram with many people criticising her and labelling her "materialistic."
However, the Isle of Man mother said her family "deserve a great Christmas".
Writing on Facebook, she said it had taken a year of "hard graft, saving and planning" to create the present pile.
She added that "the haters will hate but nothing and no-one will change how I do Christmas".
In 2015, the mother-of-three, who runs a holiday cottage on the island, bought two children about 85 gifts each and a further 30 for her 16-month-old baby.
Twelve months on, she said that number had increased to about 100 presents each.
A mother who saw her picture of a mountain of presents for her children go viral last Christmas has shared an image of an even bigger pile.