Non resident public entertainers include:
- A stage, radio, or television artiste (e.g. singer, dancer, actor);
- A musician;
- An athlete (include all types of sports men/women e.g. runners, swimmers, jockeys, golfers, tennis players, racing drivers); or
- An individual exercising any profession or vocation or employment of similar nature in Singapore for less than 183 days in a calendar year.
Separate tax treatment applies to the administrative or support staff e.g. cameramen for a film, producers, film directors, choreographers, technical staff, road crew for pop group.
You must withhold tax at 15% on the gross income from services performed by a non-resident public entertainer in Singapore.
We will not issue tax bill (Notice of Assessment) to the non-resident public entertainer as you have paid withholding tax.