Under Singapore law, a person who makes payment to a non-resident individual for services rendered in Singapore, is required to withhold a percentage of that payment and pay the amount withheld to the IRAS. Broadly, withholding tax is applicable on payments made to the following persons:
- Ìý
•ÌýÌýÌýÌý non-resident professionals
- Ìý
•ÌýÌýÌýÌý non-resident public entertainers
- Ìý
•ÌýÌýÌýÌý non-resident directors
SG1.6.1ÌýÌýÌýÌý Non-resident professionals
Non-resident professionals are subject to 15% withholding tax on gross income. They may opt to be taxed at a non-resident rate applied
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Web page updated on 17 Mar 2025 14:52