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Who must withhold and pay WHT
A person (known as the payer) who makes payments of a specified nature (e.g. royalty, interest, technical service fee, etc.) to a non-resident company or individual (known as the payee) must withhold a percentage of the payment and pay the amount withheld to IRAS as WHT.
Who is a non-resident person
Non-resident company
In Singapore, the tax residency of a company is determined by the place where the business is controlled and managed. If the control and management of the company is not exercised in Singapore, the company is considered a non-resident for tax purposes.
It is important to note that the place of incorporation does not necessarily determine the tax residency of a company.
Learn more about the Tax residence status of a company.
Non-resident individual
An individual who is in Singapore for less than 183 days in a calendar year.
Learn more about Tax residence status of an individual.
Non-resident professional
An individual who exercises profession or vocation of an independent nature under a contract for service in Singapore for less than 183 days in a calendar year.
Learn more about Non-resident professional.
Non-resident public entertainer
A public entertainer performing in Singapore for less than 183 days in a calendar year. This includes stage, radio or television artistes, musicians and athletes.
Learn more about Non-resident public entertainer.
Non-resident director
A member of the board of directors of a company who is in Singapore for less than 183 days in a calendar year.
Learn more about Non-resident director.
Filing and paying WHT
WHT rates vary according to the nature of payment.
Learn more about the Types of payment and Withholding Tax (WHT) rates.
As a payer, you must file and pay the WHT to IRAS by the 15th of the second month from the date of payment to the non-resident.
You may also learn more through our e-Learning video on Filing and Payment of WHT.
WHT applicability guide
Use the guide to determine whether WHT is applicable when you make payment to a non-resident.