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.

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. The applicable withholding tax rate depends on the nature of payment.