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

Foreign professionals include consultants, trainers, speakers and other professionals in Singapore.

Income earned by non-resident professionals is subject to withholding tax.

Non-resident professionals are subject to 15% withholding tax on gross income. They may opt to be taxed at 22% of net income instead.

To claim exemptions under tax treaties such as Avoidance of Double Taxation Agreements (DTAs), NRPs must meet the qualifying conditions.

Professionals who are foreigners and physically present in Singapore for at least 183 days in the calendar year are eligible for tax refunds.

Differences between NRPs and employees in relation to tax obligations, tax treatment and acknowledgements.

Income derived by a non-resident arbitrator for arbitration work carried out in Singapore will be exempt from tax, subject to qualifying conditions.