To claim exemptions under tax treaties such as Avoidance of Double Taxation Agreements (DTAs), non-resident professionals must meet the qualifying conditions.
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Qualifying for Tax Treaty Exemption

The non-resident professional must meet the qualifying conditions under the tax treaty.

Please use our DTA Calculator (323KB) to check if the non-resident professional is eligible for tax treaty exemption.

Use the DTA Calculator for current engagements. For prior years, please email us.

Tax Treaty Exemption is Applicable

Where the 'Result' in the calculator shows that the tax treaty exemption applies, Form IR586 will be displayed for completion by the non-resident professional.

The non-resident professional has to:

(a) complete the form;

(b) print and give it to the payer to support his claim for tax treaty exemption.

The payer has to claim the tax treaty exemption on behalf of the non-resident professional when e-filing the withholding tax. The Form IR586 need not be submitted unless it is requested for verification.

Tax Treaty Exemption is Not Applicable

Where tax treaty exemption does not apply, payers should e-file the withholding tax and remit the tax withheld to IRAS.

FAQs

I am engaged as a foreign consultant under a five-month contract and will be in Singapore for multiple visits for five to ten days per visit. As I may qualify for the tax treaty exemption, do I need to complete Form IR586 online after each visit and submit it when e-filing the withholding tax form?

You should only claim for tax treaty exemption via Form IR586 online upon completion of your contract when your total physical presence in Singapore is known.

Where the 'Result' in the tax treaty calculator shows that the tax treaty exemption applies, please proceed to complete Form IR586 online. The Form IR586 printout is to be given to the payer for the purposes of e-filing the withholding tax.