Do I have to pay tax

Your income attributable to services rendered in Singapore is subject to withholding tax at:

• 15% of the gross income/fees payable to you; OR
• the non-resident rate of 20% if you elect to be taxed on net income.

Your payer must:

• File Form IR37C (72KB) and
• pay the withholding tax by the 15th of the following month from the date of payment to you 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 you if date of payment is from 01 July 2012 NEW

Do I need to file any tax return

• You do not need to file any tax return as your payer has withheld tax at source and filed Form IR37C
• If you have received a tax return / tax bill and are in receipt of non-resident professional’s income only, please contact us to review the tax return / tax bill sent and forward Confirmation of Payment letter on the tax remitted.

How to contact us

1. Call 1800-356 8300 (or +65-356 8300 if you are overseas) or
   Our office hours are from 8am to 5pm (GMT+8) from Monday to Friday and 8am to 1pm on Saturday
2. Email us 
3. Fax to us at 6351 2707 or
4. Write to:
   The Comptroller of Income Tax
   Inland Revenue Authority of Singapore
   55 Newton Road
   Revenue House
   Singapore 307987