Public entertainers who are foreigners and physically present in Singapore for at least 183 days in the calendar year are eligible for tax refunds.
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Qualifying for tax refund

If tax has been withheld for the same year qualifying for tax refund, the resident public entertainer must:

  1. Be physically present in Singapore for at least 183 days in the calendar year concerned; and
  2. Complete the Application for Resident Status for Public Entertainers form (DOC, 216KB).

Tax rates

As a resident public entertainer:

  1. The income will be taxed at resident rates.
  2. Tax withheld previously at non-resident rates will be set off against tax computed at resident rates.
  3. Any excess tax paid will be refunded.

FAQs

Am I entitled to a tax refund of the withholding tax if my engagements in Singapore add up to 183 days or more in a calendar year?

Yes. When your stay adds up to 183 days, you will be treated as a tax resident and the payer can stop withholding the tax for that calendar year.

You can apply for tax refund for any tax paid over and above that of a tax resident. Please complete and submit the Application For Resident Status For Public Entertainers form by email. Alternatively, you may complete and submit the online application form here.

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