Taxes and Non-Resident Professionals

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

Withholding Tax

The non-resident professional's income attributable to services rendered in Singapore is subject to withholding tax at:

a) 15% of the gross income/fees payable to the non-resident professional; OR

b) the non-resident rate of 22% (20% for period of engagement prior to 1 Jan 2016)  if the non-resident professional has elected to be taxed on net income.

The payer must:

  1. File Form IR37C; and
  2. Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident professional.

Filing Tax Returns

The non-resident individual does not need to file any tax return as the payer has withheld tax at source and filed Form IR37C.

If the non-resident professional has received a tax return/tax bill and is only in receipt of income as a non-resident professional, please contact us to review the tax return/tax bill sent and forward Confirmation of Payment (CP) letter on the tax remitted. See FAQ #3.

FAQs

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