If you pay foreigners or foreign companies (withholding tax)

What is withholding tax 

If you are paying to

1. Non-resident professionals(consultants, trainers, coaches....)
   • Who are non-resident professionals 
   • Tax obligations (withholding tax) 
   • Calculate withholding tax
   • Multiple payments for a single engagement 
   • Claim exemption under tax treaty 
   • Different tax treatment between non-resident professional and employee 
   • Non-resident arbitrators 
   • FAQs 
2. Non-resident public entertainers (artistes, musicians, sportsmen...)
   • Who are non-resident public entertainers 
   • Tax obligations (withholding tax) 
   • What is taxable, what is not 
   • Calculate withholding tax 
   • Claim tax exemption 
   • Multiple payments for a single engagement 
   • FAQs 
3. Non-resident directors
   • Who is a non-resident director 
   • Tax obligations (withholding tax) 
   • What is taxable, what is not
   • FAQs 
4. Non-resident companies
   • What are non-resident companies 
   • For what payment do I withhold tax
   • What payments are exempt from withholding tax 
   • Withholding tax rates 
   • FAQs 
5. Foreigners/Singapore Permanent Residents when they withdraw from their Supplementary Retirement Scheme (SRS) Account

Forms to use when filing Withholding Tax 

When to file and pay

Claiming of Relief/Exemption under the Avoidance of Double Taxation Agreement (DTA) 

Confirmation of Payment (CP) 

How to pay 

Penalties for paying late or not paying

Tax Forms

S45 e-Services 

S45 e-Learning Guide (NEW)