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:
The non-resident professional does not need to file any tax return as the payer has
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.
Yes. You are liable to pay Singapore tax for the professional services rendered in Singapore. It does not matter where you are paid.
You will be taxed on the income derived from Singapore unless it is exempted from tax.
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 form 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.