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The following types of payments to non-resident companies and non-resident individuals are subject to tax being withheld by the payer of those payments on behalf of the IRAS:

1. Ìý

   •ÌýÌýÌýÌý payments for services, interest, royalty, rental of movable properties, etc

2. Ìý

   •ÌýÌýÌýÌý payments to non-resident directors, professionals, public entertainers and international market agents

3. Ìý

   •ÌýÌýÌýÌý foreigners/permanent residents withdrawing from supplementary retirement scheme (SRS) account

4. Ìý

   •ÌýÌýÌýÌý distribution from real estate investment trust (REITS)

This article focuses on payments to non-resident individuals. Such persons fall into three classifications for the purposes of withholding tax:

1. Ìý

   •ÌýÌýÌýÌý non-resident professionals

2. Ìý

   •ÌýÌýÌýÌý non-resident public entertainers

3. Ìý

   •ÌýÌýÌýÌý non-resident directors (in their capacity as a board director)

Note that non-executive directors are not regarded as employees. Non-resident professionals are also not employees, because they perform services under a contract for service rather than a contract of service. For further