Taxable Income of Non-Resident Directors

Taxable income is income earned by NRDs that is subject to withholding tax. Taxable income includes both cash and non-cash payments.

Taxable Income

Director's remuneration refers to both cash and non-cash payments and includes:

See also Tax Treatment of Employee Remuneration (allowances, benefits-in-kind etc).

As a concession, airfare paid by employers for directors to attend board meetings is not taxable.

Revised Tax Treatment for Directors Travelling into Singapore On or After 1 January 2016 for Business Purpose


  1. The following payments by your employer are not taxable:
    • Accommodation
    • Travelling and entertainment (which have been expended for business purpose)


   2.     Introduction of an IRAS acceptable rate for per diem allowances for directors travelling into Singapore for business purpose

  • Per diem allowance would not be taxable unless it is in excess of the acceptable rate.  For directors who travel into Singapore for business purpose, the acceptable rate for 2016, 2017 and 2018 is $141 per day.
  • The acceptable rates determined by IRAS are strictly for Income Tax purpose and are reviewed yearly. The rates do not determine the amount of per diem allowance that an employer wishes to pay its directors.




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