Income derived by a non-resident mediator for mediation work carried out in Singapore is subject to withholding tax.
On this page:
A “mediator” refers to an individual who:
- is certified or accredited under an approved certification or accreditation scheme and providing services of a mediator for a mediation; or
- conducts a mediation that is administered by a designated service provider,
that takes place in Singapore or would have taken place in Singapore but was settled or withdrawn before hearing.
Withholding tax treatment from 1 Jan 2028
As announced in Budget 2025, gross income derived by a non-resident mediator from mediation 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 mediator 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 mediator from mediation work carried out in Singapore during the period 1 Apr 2023 to 31 Dec 2027 is subject to withholding tax at a concessionary rate of 10%. Alternatively, the non-resident mediator may elect to be taxed at 24% on his or her net income.
Withholding tax treatment from 1 Apr 2015 to 31 Mar 2023
Income derived by a non-resident mediator from mediation work carried out in Singapore during the period 1 Apr 2015 to 31 Mar 2023 is exempt from tax.
For more details, please refer to MinLaw's website (Incentive and Exemption Schemes).