Exemptions for Non-Resident Professionals

  • To claim exemptions under tax treaties such as Avoidance of Double Taxation Agreements (DTAs), non-resident professionals must meet the qualifying conditions.
  • Income derived by a non-resident arbitrator for arbitration work carried out in Singapore will be exempt from tax, subject to qualifying conditions.
  •  Income derived by a non-resident mediator for mediation work carried out in Singapore will be exempt from tax, subject to qualifying conditions.