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 to fc@iras.gov.sg .
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 Form IR37C. The Form IR586 need not be submitted unless it is requested for verification.
You should only claim for tax treaty exemption via Form IR586 online upon completion of your contract when your total physical presence in Singapore is known.
Where the 'Result' in the tax treaty calculator shows that the tax treaty exemption applies, please proceed to complete Form IR586 online. The Form IR586 printout is to be given to the payer to submit together with Form IR37C to IRAS by the due date.