Exemptions for Non-Resident Public Entertainers

Exemption is applicable if the visit is substantially funded (i.e. >50%) by the government of the non-resident public enterianer's home country.

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 entertainer is required to email us to provide the supporting information.

 

  • I was invited by a government body to perform in a cultural exchange in Singapore. Will I be taxed on any income received?

    No. If your visit/stay is substantially funded (i.e.>50%) by the government of your home country, you will not be liable to tax.