Tax treaty exemption
You must meet the qualifying conditions under the tax treaty.
Please use our new Tax Treaty Calculator (206KB) to check if you are eligible for tax treaty exemption.
Note: Use the Tax Treaty Calculator for current engagements. For prior years, please email to fc@iras.gov.sg.
Where tax treaty exemption applies
Where the 'Result' in the calculator shows that the tax treaty exemption applies, please complete Form IR586 online. The Form IR586 printout should be given to the payer to submit together with the Form IR37C (72KB) to IRAS.
Where tax treaty exemption does not apply
Payers should submit the Form IR37C (72KB) to IRAS with the withholding tax.