Income derived by a non-resident mediator for mediation work carried out in Singapore will be exempt from tax, subject to qualifying conditions.
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Qualifying for Tax Exemption
Income derived by a non-resident mediator for mediation work carried out in Singapore for the period 1 April 2015 to 31 March 2022 will be exempt from tax if:
- The mediator is a non-resident of Singapore for Income Tax purposes;
- The mediator is certified under an approved certification scheme / conducts mediation administered by a designated mediation service provider; and
- The mediation case is undertaken in Singapore or was planned to be undertaken in Singapore but was settled before the mediation hearing.
For more details, please refer to MinLaw's website (Exemption Schemes).