Non-Resident Arbitrators

Income derived by a non-resident arbitrator for arbitration work carried out in Singapore will be exempt from tax, subject to qualifying conditions.

Qualifying for Tax Exemption

Income derived by a non-resident arbitrator for arbitration work carried out in Singapore for the period from 3 May 2002 to 31 March 2020 will be exempt from tax, subject to qualifying conditions.

The tax exemption is applicable to all non-resident arbitrators who are appointed for any arbitration which is governed by the Arbitration Act or the International Arbitration Act or would have been governed by either of those Acts had the place of arbitration been in Singapore.

New!The existing tax exemption will be extended for another two years from 1 Apr 2020 to 31 Mar 2022.

Inquiries on Tax Exemption

For the purposes of this tax exemption, SIAC (Singapore International Arbitration Centre) will assist in determining whether a non-resident individual is an arbitrator engaged in arbitration work in Singapore.

For enquiries, please call SIAC at 6713 9777.