Tax for Non-Resident Professionals

You are liable to Singapore income tax on the per diem, airfare and hotel accommodation provided to you. 

If your period(s) of engagement in Singapore is 60 days or less in the same calendar year, you may elect to be taxed at 22% of net income.

Under this option, the airfare and accommodation provided are not taxable as a concession. The payer only needs to withhold tax at 22% on the amount of per diem paid.

No, you will not be taxed on the income attributable to services rendered wholly outside Singapore even though your income may be paid by a company in Singapore. Your payer does not need to withhold tax on the fee paid.

No, unless the income/benefits are attributable to services (e.g. give a seminar/presentation, involved in meeting/discussion) performed by the foreign consultant.

Yes, as you are exercising a profession through your attendance in the seminar.

As your physical stay in Singapore is less than 183 days, you will be treated as a non-resident for income tax purposes. If this is the only fee you have received for the year, you do not need to file the tax return if your payer has e-filed the withholding tax and remitted the 15% withholding tax.

 If you have received a tax return/bill, please forward the Confirmation of Payment (CP)  letter for our review.