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:

  1. 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
  2. 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.