Income earned by non-resident professional is subject to withholding tax. The payer is required to file and pay withholding tax on the income earned by the non-resident professional who renders services in Singapore.
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Withholding tax

The non-resident professional's income attributable to services rendered in Singapore is subject to withholding tax at:

  1. 15% of the gross income due and payable to the non-resident professional; OR
  2. 24%* of net income due and payable to the non-resident professional (if the non-resident professional has elected to be taxed on net income).

*The withholding tax rate of 24% applies for income due and payable on or after 1 Jan 2023. If the income is due and payable between 1 Jan 2016 and 31 Dec 2022, the withholding tax rate on net income will be 22%.

The non-resident professional will not be subject to withholding tax on income attributable to services rendered wholly outside Singapore, even though his/her income may be paid by a company in Singapore.

Tax obligations of payer

The payer must:

  1. e-File via  myTax Portal with his/her Singpass / Singpass Foreign user Account (SFA) and select the nature of payment as ‘For payment to non-resident individual / firms exercising profession/vocation in Singapore’; and
  2. Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident professional.

Please refer to How to file and Tax Payment for more details on withholding tax filing and payment matter.

IRAS will not send any tax bill to the non-resident professional as the payer has already accounted for withholding tax. However, the payer will receive a Confirmation of Payment letter (i.e. withholding tax receipt) showing the withholding tax amount received by IRAS. 

The payer may wish to pass a copy of the Confirmation of Payment letter to the non-resident professional for record purposes.

Tax obligations of non-resident professional

The non-resident professional does not need to file any Income Tax Return with IRAS as the payer has:

  • withheld tax at source;
  • e-Filed the withholding tax; and
  • paid the withholding tax amount to IRAS.

However, if the non-resident professional receives an Income Tax Return (Form B/B1/M) and/or income tax bill (Notice of Assessment) from IRAS, and is only in receipt of income as a non-resident professional; please email us via:

the Form B/B1/M and Notice of Assessment, together with a copy of Confirmation of Payment letter (i.e. withholding tax receipt) obtained from the payer, for IRAS to review.

FAQs

#1 Fees paid outside Singapore for services rendered in Singapore

I am a non-resident professional engaged by a foreign consulting firm to render my services in Singapore. Will my consultation fees be taxed in Singapore if the fees are paid to me outside Singapore?

Yes. You are liable to pay Singapore tax for the professional services rendered in Singapore. It does not matter where you are paid.

The foreign consulting firm is required to file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to you.

#2 Professional engaged by the Singapore government for services rendered in Singapore

I am invited by a government body in Singapore to conduct seminars / workshops in Singapore. Is my income taxable and subject to withholding tax?

You will be taxed on the income attributable to the services rendered in Singapore unless it is exempted from tax under the Avoidance of Double Taxation Agreement (DTA).

The government body (i.e. payer) is required to file and pay withholding tax to IRAS by the 15th of the second month from the date of payment to you as a non-resident professional.

#3 Professionals invited by universities for services rendered in Singapore

I am invited by a university in Singapore to conduct seminars / workshops / research in Singapore. The university will provide me with per diem, airfare and hotel accommodation. Is my income taxable and subject to withholding tax in Singapore?

The cash (i.e. per diem) and non-cash payment (i.e. airfare and hotel accommodation) you received from the university are subject to withholding tax in Singapore since the services are rendered in Singapore. 

For more information on the tax treatment of the cash and non-cash payment, please refer to Treatment of income for non-resident professional.

The university is required to file and pay withholding tax to IRAS by the 15th of the second month from the date of payment to you as a non-resident professional.

#4 Professionals providing services wholly outside Singapore

I am a non-resident professional engaged by a company in Singapore to conduct seminars / workshops wholly outside Singapore. In addition, I do some research work for the Singapore company outside Singapore. The discussions are done via tele-conference and the research report is submitted via email to the company. Is my income taxable and subject to withholding tax in Singapore?

No, you will not be taxed on the income attributable to services rendered wholly outside Singapore even though your income may be paid by a company in Singapore. 

The payer does not need to file and pay withholding tax on the fees paid.

#5 Professional attending job interview in Singapore

I am provided with airfare and accommodation for attending a job interview in Singapore. Is this non-cash payment taxable and subject to withholding tax in Singapore?

No, such payments are not subject to withholding tax in Singapore.

The payer is not required to file and pay any withholding tax on the provision of such benefits.

#6 Professional participating in a seminar in Singapore

I am here to participate in a seminar in Singapore. Is the per diem provided to me subject to withholding tax?

Yes. This is in view that you are exercising a profession through your attendance in the seminar.

The university is required to file and pay withholding tax to IRAS by the 15th of the second month from the date of payment to you as a non-resident professional.

#7 Obligation to file Income Tax Return as a non-resident professional

My period of engagement is 45 days. The payer has deducted 15% tax from the fee paid to me. Do I need to file the tax return issued to me?

As your physical stay in Singapore is less than 183 days, you will be treated as a non-resident for income tax purposes. If this is the only fee you have received for the year, you do not need to file any Income Tax Return if your payer has e-Filed the withholding tax and remitted the 15% withholding tax.

If you received an Income Tax Return (Form B/B1/M) and/or income tax bill (Notice of Assessment) from IRAS, please email us via:

the Form B/B1/M and Notice of Assessment, together with a copy of Confirmation of Payment letter (i.e. withholding tax receipt) obtained from your payer, for IRAS to review.