Taxable Income of Non-Resident Public Entertainers

Income earned by non-resident entertainers is subject to withholding tax. Taxable income includes both cash and non-cash payments less deductible expenses.

Taxable Income Subject to Withholding Tax

Gross income refers to both cash and non-cash payments and includes, but not limited to:

For artistes

  • Artiste fees
  • Allowances e.g. per diem
  • Benefits-in-kind 

For sportsmen

  • Match fees
  • Prize money
  • Tournament winnings
  • Win bonuses
  • Allowances e.g. per diem
  • Benefits-in-kind
  • Non-cash gifts/prizes exceeding $100

Non-Taxable Income (Not Subject to Withholding Tax)

As a concession, the following benefits provided by the payer are not taxable:

  • Accommodation (excluding value of food) for short-term engagement of 60 days or less in any calendar year; and
  • Cost of airfare.

Where accommodation is provided for 61 days and above in a calendar year, the cost of accommodation for the entire stay is taxable.

 

Deductible Expenses

Only expenses which are wholly and exclusively incurred by the entertainer in the production of the Singapore-sourced income and which are not reimbursed by the payer are deductible against the gross income.

Concession on Deductible Expenses

As a concession, the following costs incurred by the public entertainer are deductible:

  • Accommodation (excluding value of food) for short-term engagement of 60 days or less in any calendar year; and
  • Cost of airfare.

Where the stay in Singapore is for 61 days and above in a calendar year, the cost of accommodation for the entire stay is not deductible.

Non-Deductible Expenses

  • Private expenses (e.g. value of food and ground transfers to and from airport); and
  • Expenses incurred to put the public entertainer in a position to earn the income (e.g. transport expenses incurred from hotel to venue of service and back).

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