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

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Claim tax exemption

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

File Withholding Tax

How to pay

If you pay non-resident directors

If you pay non-resident professionals

Penalties for paying late or not paying

S45 e-Services

S45 Withholding Tax e-Learning Guide (NEW)

Tax Forms

What is withholding tax?

When to file and pay

If you pay non-resident public entertainers

Calculate withholding tax

Claim tax exemption

FAQs

Multiple payments for a single engagement

Tax obligations (withholding tax)

What is taxable, what is not

Who are non-resident public entertainers

Withholding tax treatment

File withholding tax (IR37D)

When to pay

How to pay

Transitional arrangements for contracts entered into prior to 01 Jan 2008

Penalties for paying late or not paying

Withdrawal from Supplementary Retirement Scheme (SRS) account

If the entertainer's visit is substantially funded (> 50%) by the government of his home country, his income will be exempt. To claim for exemption, please supply supporting information.

Related Items

Tax forms	Application for Resident Status for Public Entertainers (215KB) Form IR37D (68KB) Withholding Tax Rates for Individuals (42KB)
e-Tax guides	Changes to S45 withholding tax regime (20KB) Tax on gross income derived from Singapore by non-resident public entertainers - clarification on obligations of local payer to withhold tax (109KB)

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Last Updated on 30 October 2012