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Home > Other Taxes > Withholding Tax
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Withholding Tax

 
  • Learning the Basics

    • Overview of Withholding Tax
    • Types of Payment and the Applicable Withholding Tax Rates
  • Non-Resident Companies

    • Payments that are Subject to Withholding Tax
    • Payments that are Not Subject to Withholding Tax
    • Withholding Tax Rates
  • Non-Resident Professionals (Consultants, Trainers, Coaches, etc.)

    • Tax for Non-Resident Professionals
    • Non-Resident Professionals vs Employees
    • Taxable Income of Non-Resident Professionals
    • Exemptions for Non-Resident Professionals
    More
  • Non-Resident Public Entertainers (Artistes, Musicians, Sportsmen, etc.)

    • Tax for Non-Resident Public Entertainers
    • Taxable Income of Non-Resident Public Entertainers
    • Withholding Tax Calculations for Non-Resident Public Entertainers
    • Exemptions for Non-Resident Public Entertainers
    More
  • Non-Resident Directors

    • Tax for Non-Resident Directors
    • Taxable Income of Non-Resident Directors
  • Foreigners/PRs Withdrawing from Supplementary Retirement Scheme (SRS) Account

    • Tax Obligations for SRS Withdrawal
    • Calculating Withholding Tax
  • Filing and Paying Withholding Tax

    • When to File and Pay Withholding Tax to IRAS
    • How to e-File
    • Claiming Relief/Exemption under the Avoidance of Double Taxation Agreement
    • How to Pay Tax
    • Confirmation of Payment (CP)
    • Late Payment or Non-Payment of Taxes
    • Tax Refund
    More
  • Getting It Right

    • Common Errors Made by S45 WHT PayersNew
    • Correcting Errors Made In S45 Withholding Tax Form
    • Voluntary Disclosure of Errors for Reduced Penalties

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Last Updated on 16 Sep 2020