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Participating organisations must submit the commission information to IRAS by 1 Mar each year. Submission starts from 3 Jan.

To submitDo not submit
  • Individual commission earners
  • Non-Individual commission earners
  • Overseas agents who carried out work or has permanent establishment* in Singapore
  • Employees
  • Overseas agents who has no permanent establishment* or do not conduct any work in Singapore

*Permanent establishment refers to a fixed place of business through which the business of an enterprise is wholly or partly carried on, and normally includes a place of management, a branch, an office, etc.

Learn more about Avoidance of Double Taxation Agreements (DTAs) (PDF, 623 KB).

Required information

  1. Particulars of commission earners
    IndividualsNon-individuals (e.g. companies)
    • Name
    • NRIC/ FIN
    • Nationality
    • Gender
    • Date of Birth
    • Designation
    • Address (Optional)
    • Registered Name
    • Registered Number (UEN)
    • Address (Optional)
  2. Period for which the commission was earned within the year
  3. Amount of gross commission (includes referral fee, other allowance, incentive payment, etc.)

FAQ

Learn more about how to prepare information for your commission submission (PDF, 135KB).

Learn more about the tax treatment of incentives provided to commission agents (PDF, 362KB).