Singapore Taxation Service
Hotline: 86-755-82143422 Email: 2355725105@qq.com
Withholding tax for non-resident professionals in Singapore applies to those who has spent fewer than 183 days a year in Singapore during the course of providing services in the country. Non-resident professionals are subject to withholding tax for any type of service, consultancy or other work provided for a fee within Singapore. NRPs include the following:
1. Foreign professionals, experts and specialists invited by government bodies, statutory boards or private organisations to provide technical expertise in Singapore.
2. Foreign speakers or academics conducting seminars or workshops in Singapore.
3. Queen’s Counsels.
4. Consultants, trainers and coaches.
5. Public entertainers.
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Under the Singapore law enacted on May 3, 2002, income is defined as all wages, expenses and fees that are paid to the individual. This includes accommodation, airfare and other expenses on top of the actual fee for services.
If the NRP is informed that his or her services are to be withholding tax-free, then the amount received is considered as a net payment. The Singapore payer must still pay withholding tax and must work out how much is to given to the tax authorities on top of the amount paid to the NRP.
For individuals, the general withholding tax rate is a flat 15% of gross income except the following cases:
1. The withholding tax rate for royalty payments and payments for the use of scientific, technical, industrial or commercial knowledge and information, the rate is 20%.
2. Payment to non-resident company directors is subject to withholding tax rate of 20%. It applies to all forms of income, be it salary, bonus, director’s fees, accommodation, gains from stocks and shares and other payments.
3. The withholding tax rate for non-resident public entertainers is 10% until 31 March 2015.
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