Treatment of Income for Non-Resident Public Entertainers

Income earned by non-resident public 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 non-resident public 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 non-resident 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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