Non-resident companies

A person must withhold tax when payment of a specified nature has been made to non-residents companies. The rate of withholding tax depends on the nature of payment.

Certain payments made to non-resident companies are exempt from Singapore withholding tax.

Companies that are tax residents enjoy certain tax benefits including tax breaks on foreign income. A company is a tax resident in Singapore when the control and management of the company is exercised in Singapore.

 

A payer must withhold tax when certain types of payments (e.g. interest, royalty, services etc) are made to non-resident companies. Find out more on payer's filing obligations and calculation of withholding tax payable using the Withholding Tax Calculator.