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Tax Season 2020 – All You Need To Know
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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.