Non-Resident Public Entertainers (NRPEs) Withholding Tax

NRPEs are subject to a withholding tax of 15% on taxable income from services performed in Singapore.

Withholding Tax

The NRPE is subjected to a withholding tax of 15% on the taxable income from services performed in Singapore.

The withholding tax rate will be reduced from 15% to 10% if the income for the services performed in Singapore is due and payable to the NRPE during the period from 22 Feb 2010 to 31 Mar 2020.

The payer must:

  1. Withhold tax at 15% of  taxable income  [or 10% if the income is due and payable to the NRPE during the period from 22 Feb 2010 to 31 Mar 2020] from services performed in Singapore;
  2. e-file the withholding tax form for NRPE; and
  3. Pay the withholding tax by the 15th of the second month from the date of payment to the NRPE. Confirmation of Payment (CP) letter will be issued to the payer.

Tax Bills and Exemptions

  1. No tax bill (i.e. Notice of Assessment) will be issued to the NRPE as the payer has accounted for withholding tax.
  2. Tax exemption for short-term employment of 60 days or less in a calendar year is not applicable to the NRPE.

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