Tax Treaties and 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.
Qualifying for Tax Treaty Exemption
The non-resident professional must meet the qualifying conditions under the tax treaty .
Please use our Tax Treaty Calculator (232KB) to check if the non-resident professional is eligible for tax treaty exemption.
Use the Tax Treaty Calculator for current engagements, For prior years, please email us.
Tax Treaty Exemption is Applicable
Where the 'Result' in the calculator shows that the tax treaty exemption applies, Form IR586 will be displayed for completion by the non-resident professional.
The non-resident professional has to:
(a) complete the form;
(b) print and give it to the payer to support his claim for tax treaty exemption.
The payer has to claim the tax treaty exemption on behalf of the non-resident professional when e-filing the withholding tax. The Form IR586 need not be submitted unless it is requested for verification.
Tax Treaty Exemption is Not Applicable
Where tax treaty exemption does not apply, payers should e-file the
withholding tax and remit the tax withheld to IRAS.