Tax Refunds for Resident Public Entertainers

Public entertainers who are foreigners and physically present in Singapore for at least 183 days in the calendar year are eligible for tax refunds.

Qualifying for Tax Refund

If tax has been withheld for the same year qualifying for tax refund, the resident public entertainer must:

  1. Be physically present in Singapore for at least 183 days in the calendar year concerned; and
  2. Complete the Application for Resident Status for Public Entertainers form.

Tax Rates

As a resident public entertainer:

  1. The income will be taxed at resident rates.
  2. Tax withheld previously at non-resident rates will be set off against tax computed at resident rates.
  3. Any excess tax paid will be refunded
  • Am I entitled to a tax refund of the withholding tax if my engagements in Singapore add up to 183 days or more in a calendar year?

    Yes. When your stay adds up to 183 days, you will be treated as a tax resident and the payer can stop withholding the tax for that calendar year.

    You can apply for tax refund for any tax paid over and above that of a tax resident. Please complete the Application For Resident Status For Public Entertainers form.

     

     

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