Non-resident public entertainers (artistes, musicians, sportsmen, etc.)

Public entertainers include stage, radio or television artistes and athletes. Non-resident public entertainers are those in Singapore for fewer than 183 days. 

Non-resident public entertainers are subject to a withholding tax of 15% on taxable income from services performed in Singapore.

The non-resident public entertainer's income is exempted from tax in Singapore if the visit is substantially funded (i.e. >50%) by the government of the non-resident public enterianer's home country. The payer does not need to withhold tax or file withholding tax. However, the payer/non-resident public