Exemptions for Non-Resident Public Entertainers


The non-resident public entertainer's income is exempted from tax in Singapore if the visit is substantially funded (i.e. >50%) by the government of the non-resident public entertainer's home country.

The payer does not need to withhold tax or submit Form IR37D.

However, the non-resident public entertainer is required to email us to provide the supporting information.


  • I was invited by a government body to perform in a cultural exchange in Singapore. Will I be taxed on any income received?

    No. If your visit/stay is substantially funded (i.e.>50%) by the government of your home country, you will not be liable to tax.



  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

Please email us if you would like us to respond to your enquiries.