Tax for Non-Resident Professionals
Income earned by non-resident professionals is subject to withholding tax.
Withholding Tax
The non-resident professional's income attributable to services rendered in Singapore is subject to withholding tax at:
a) 15% of the gross income/fees payable to the non-resident professional; OR
b) the non-resident rate of 22% (20% for period of engagement prior to 1 Jan 2016) if the non-resident professional has elected to be taxed on net income.
The payer must:
- e-File via myTax Portal and select the nature of payment ‘For payment to
non-resident individual/firms exercising profession/vocation in Singapore’ for non-resident professional; and
- Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident professional.
Filing Tax Returns
The non-resident professional does not need to file any tax return as the payer has
- withheld tax at source
- e-filed the withholding tax and
- paid the withholding tax amount to IRAS
If the non-resident professional has received a tax return/bill and is only in receipt of income as a non-resident professional, please contact us to review the tax return/bill sent and forward the Confirmation of Payment (CP) letter on the tax remitted. See FAQ #3.