Withholding tax
A non-resident public entertainer is subject to a withholding tax of 15% on taxable income from services performed in Singapore.
The withholding tax rate will be reduced from 15% to 10% if the income for the services performed in Singapore is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2022.
The concessionary tax rate of 10% will lapse after 31 Mar 2022. From 1 Apr 2022, a withholding tax rate of 15% will apply on taxable income from services performed in Singapore.
The payer must:
- Withhold tax at 15% of taxable income [or 10% if the income is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2022] from services performed in Singapore;
- e-File via myTax Portal for the non-resident public entertainer and
- Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident public entertainer. Confirmation of Payment (CP) letter will be issued to the payer.
Tax bills and exemptions
- No tax bill (i.e. Notice of Assessment) will be issued to the non-resident public entertainer as the payer has accounted for withholding tax.
- Tax exemption for short-term employment of 60 days or less in a calendar year is not applicable to the non-resident public entertainer.
FAQs
#1 Fees paid outside Singapore
Am I liable to Singapore tax if the fees for my performance in Singapore are paid to me outside Singapore?
Yes, as the income is from services performed in Singapore. It does not matter where you are paid.
#2 Filing tax return
Do I need to file a tax return?
No. The payer will e-file the withholding tax and pay it.
#3 Receiving tax bills
Will I receive a tax bill (Notice of Assessment)?
No, the payer will account for the withholding tax. The payer will get a Confirmation of Payment letter.
#4 Tax exemption for short-term visits
Will I be exempt from tax if I am here on a short-term, say for a 30-day performance?
The tax exemption for short-term employment of 60 days or less does not apply to you. You will be liable to tax regardless of the number of days you have performed in Singapore.
#5 Income from charity event performance
Is the income from my performance in a charity event taxable in Singapore?
Yes. Whether or not the event is for charitable purpose does not exempt the entertainer from taxes.
#6 Payer is a charitable organisation
Am I liable to Singapore tax if the payer engaging my services is a charitable organisation?
Yes, you will be liable to tax. The charity status of the payer does not exempt you from tax.
#7 Work permit holders
Does the payer need to withhold tax if I am holding a work permit in Singapore?
No, if you are holding a work permit or employment pass with validity period of at least one year. The payer need not withhold tax on your monthly salaries.
Instead, the payer should comply with tax clearance obligations for foreign employees at least one month before you cease employment and withhold any monies due to you pending tax clearance.
#8 Foreign students
Am I liable to Singapore tax on the prize winnings if I am a foreign student representing my home country e.g. national sports body to participate in a Singapore tournament?
No. Students are usually treated as amateurs. There are no tax consequences for amateurs.