Tax Obligations of Non-Resident Public Entertainers

Non-resident public entertainers are subject to a withholding tax of 15% on taxable income from services performed in Singapore.

Withholding Tax

A non-resident public entertainer is subject to a withholding tax of 15% on 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 non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2020.

New!In Budget 2020, the Minister for Finance extended the withholding tax rate of 10% on income for services performed in Singapore for two more years from 1 Apr 2020 to 31 Mar 2022. 

The concessionary tax rate of 10% will lapse after 31 Mar 2022. From 1 Apr 2022, a withholding tax rate of 15% will apply on taxable income from services performed in Singapore.

The payer must:

  1. Withhold tax at 15% of  taxable income  [or 10% if the income is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2022] from services performed in Singapore;
  2. e-file via myTax Portal  for the non-resident public entertainer; and
  3. Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident public entertainer. 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 non-resident public entertainer 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 non-resident public entertainer.

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