Skip to content

Menu

Home
Individuals
Locals

Tax Season 2020 – All You Need To Know
Tax Season 2020 – About Your Tax Bill
What is Taxable, What is Not
Deductions for Individuals (Reliefs, Expenses, Donations)
Individuals Required to File Tax
How to File Tax

Go to Locals Section

More...

Foreigners

Tax Season 2020 - All You Need To Know
Tax Season 2020 – About Your Tax Bill
Basic Guide for New Individual Taxpayers (Foreigners)
Individuals (Foreigners) Required to Pay Tax
What is Taxable, What is Not
Deductions for Individuals (Foreigners) (Expenses, Donations, Reliefs, Rebates)

Go to Foreigners Section

More...

Related

Self-Employed / Sole-Proprietors / Partners

Go to Foreigners Section
Businesses
Companies

Form C-S (Lite) - Simplified Tax Return for Companies With Revenue $200,000 or Below
Filing Estimated Chargeable Income (ECI) and Paying Estimated Taxes
Does My New Company Need to File Form C-S/ C this Year?
Applying for Certificate of Residence or Tax Reclaim Form
How Do I Complete and File Form C-S/ C?
Companies Applying for Strike-Off or To Cease Registration

Go to Companies Section

More...

Self-employed / Sole-proprietors / Partners

Tax Season 2020– All You Need To Know
Tax Season 2020 - About Your Tax Bill
Deductions for Self-Employed (Reliefs, Expenses, Donations)
What is Taxable, What is Not
Am I an Employee or a Self-Employed
Calculating and Reporting Business Income

Go to Self-employed / Sole-proprietors / Partners Section

More...

Employers

Reporting employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
Tax Clearance for Foreign & SPR Employees (IR21)
Information to share with employees
Tax Treatment of Employee Remuneration
Auto-Inclusion Scheme (AIS) for Employment Income

Go to Employers Section

More...
GST
GST-Registered Businesses

Overview of GST e-Filing Process
Can I Claim GST (input tax)?
Completing GST Return
Common Scenarios - Do I Charge/Deem/Claim GST
Specific Business Sectors
Covid-19 GST Guidance

Go to GST-Registered Businesses Section

More...

Non-GST Registered Businesses

Charging and Claiming GST
How GST Works
Responsibilities of a GST-registered Business
Applying for GST Registration
Do I Need to Register for GST

Go to Non-GST Registered Businesses Section

More...

Consumers

Purchasing Digital Services from Overseas Service Providers
Tourist Refund Scheme
Buying From a GST-Registered Business
Consumers Importing Goods into Singapore
Travellers Bringing Goods into Singapore
Checking if a Business is GST-registered

Go to Consumers Section

More...
Property
Property Owners

2020 Property Tax Bills
Selling your Property (for En Bloc Sales)
About Annual Value
Lower Property Tax Rates for Owner-Occupied Residential Properties
Essential Property Tax Information for HDB Flat Owners
Check Outstanding Tax

Go to Property Owners Section

More...

Property Buyers

Information for Buyers of Private Residential Properties
Information for Buyers of HDB/ DBSS Flats
Information for Buyers of Other Types of Properties
Information for Buyers of Vacant Land or Development Sites

Go to Property Buyers Section

More...

Property Professionals

Lawyer/ Legal Professional
Find out Annual Values
Apply for House and Unit Numbers
File a Notice of Transfer
About Appraiser's Licence

Go to Property Professionals Section

Related

e-Stamping for Property
More...
Other Taxes
Stamp Duty for Property
Stamp Duty for Property-Holding Entities
Stamp Duty for Shares
Withholding Tax

Trust
Estate Duty
Private Lotteries Duty
Betting and Sweepstake Duties

Casino Tax
Clubs and Associations
Charities
Schemes
Top Schemes

Jobs Support Scheme (JSS)
Jobs Growth Incentive (JGI)
Wage Credit Scheme (WCS)
Productivity and Innovation Credit Scheme (PIC)

Go to Top Schemes Section

More...

Other Schemes

Individuals
Businesses
GST
Property

Go to Other Schemes Section

More...
e-Services
Top e-Services

Apply/ Withdraw for Owner-Occupier Tax Rates
File Income Tax Return (Form C)
myTax Mail

Categories

Individuals
Businesses
GST
Property
Others

Related

CorpPass
More
Back

Back

Home > Foreigners > Your Situation > Non-Resident Professional (Consultant, trainer, coach, etc)

Non-Resident Professional (Consultant, trainer, coach, etc)

Foreign Professionals
Foreign professionals include consultants, trainers, speakers and other professionals in Singapore.
Tax Obligations for Non-Resident Professionals
Income earned by non-resident professionals is subject to withholding tax.
Treatment of Income for Non-Resident Professionals
Non-resident professionals are subject to 15% withholding tax on gross income. They may opt to be taxed at 22% of net income instead.
Tax Treaties and Non-Resident Professionals
To claim exemptions under tax treaties such as Avoidance of Double Taxation Agreements (DTAs), non-resident professionals must meet the qualifying conditions.
Tax Refunds for Resident Professionals
Professionals who are foreigners and physically present in Singapore for at least 183 days in the calendar year are eligible for tax refunds.
Non-Resident Professionals vs. Employees
Differences between non-resident professionals and employees in relation to tax obligations, tax treatment and acknowledgements.
Non-Resident Arbitrators
Income derived by a non-resident arbitrator for arbitration work carried out in Singapore will be exempt from tax, subject to qualifying conditions.
Non-Resident Mediators
Income derived by a non-resident mediator for mediation work carried out in Singapore will be exempt from tax, subject to qualifying conditions.