Claim exemption under tax treaty

You must :

• meet the qualifying conditions under the tax treaty 
• complete Form IR586 
• submit the Form IR586 with Form IR37C 

Conditions for exemption

Scenario 1

In some DTAs eg DTAs between Singapore and Australia / Canada / France / Italy / Netherlands / South Korea / Sweden / Switzerland / Taiwan / Thailand, exemption is generally given if:

a. you are present in Singapore not exceeding a certain period (please refer to specific DTAs for the time period); and

b. your services are rendered for a non-resident of Singapore; and

c. your remuneration is not borne by a resident of Singapore

If your income is borne by a Singapore entity, you do not need to complete Form IR586 as your income will not qualify for exemption. The payer must comply with withholding tax obligation.

Scenario 2

For some DTAs e.g. DTAs between Singapore and People’s Republic of China / Japan / India / Germany / Norway, exemption is given if you meet the conditions provided in the Professional /Independent Services Article:

a. you do not have a fixed base in Singapore in which the services are rendered; or

b. you are not present in Singapore for a stipulated time period (please refer to specific DTAs for the time period)

If you satisfy the conditions for exemption, please complete and submit the Form IR586 with Form IR37C.

Scenario 3

For some DTAs e.g. DTAs between Singapore and USA / Hong Kong, exemption is not applicable in the absence of article on the provision of  Professional /Independent Services.

Find out more about DTAs.

View a list of DTAs.