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Withholding tax (for payment to non-residents or non-resident companies)

Do I have to withhold tax?

The payer is required to:

  • Withhold tax at 15% of the gross income payable to the non-resident professional; OR
  • the non-resident rate of 20% if the non-resident professional elects to be taxed on net income;
  • File Form IR37C (72KB); and
  • pay the withholding tax by the 15th of the following month from the date of payment to the professional if date of payment is prior to 01 July 2012; or
  • pay the withholding tax by the 15th of the second month from the date of payment to the professional if date of payment is from 01 July 2012 NEW!

Only income/fee attributable to the non-resident professional’s services performed in Singapore is subject to withholding tax.

Confirmation of payment

Confirmation of Payment letter (CP) will be issued within 21 days from the receipt of payment and form IR37C.

Please ensure that Form IR37C is completed.

Submission of incomplete forms will delay the issuing of CP.

For withholding tax payment less than $10, CP will not be issued.

 

 

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Last Updated on 10 December 2013


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