Income derived by a non-resident arbitrator for arbitration work carried out in Singapore is subject to withholding tax.
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An  “arbitrator” refers to an individual appointed for any arbitration which is governed by the Arbitration Act 2001 or the International Arbitration Act 1994, or would have been governed by either of those Acts had the place of arbitration been Singapore.

Withholding tax treatment from 1 Jan 2028

As announced in Budget 2025, gross income derived by a non-resident arbitrator from arbitration work carried out in Singapore from 1 Jan 2028 will be subject to withholding tax at the standard rate of 15% for non-resident professionals. Alternatively, the non-resident arbitrator may elect to be taxed at 24% on his or her net income.

Withholding tax treatment from 1 Apr 2023 to 31 Dec 2027

Gross income derived by a non-resident arbitrator from arbitration work carried out in Singapore during 1 Apr 2023 to 31 Dec 2027 is subject to withholding tax at a concessionary rate of 10%. Alternatively, the non-resident arbitrator may elect to be taxed at 24% on his or her net income.

Withholding tax treatment from 3 May 2002 to 31 Mar 2023

Income derived by a non-resident arbitrator for arbitration work carried out in Singapore during the period from 3 May 2002 to 31 Mar 2023 is exempt from tax.

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