Who must withhold and pay WHT

A person (known as the payer) who makes payments of a specified nature (e.g. royalty, interest, technical service fee, etc.) to a non-resident company or individual (known as the payee) must withhold a percentage of the payment and pay the amount withheld to IRAS as WHT.

Who is a non-resident person

Non-resident company

In Singapore, the tax residency of a company is determined by the place where the business is controlled and managed. If the control and management of the company is not exercised in Singapore, the company is considered a non-resident for tax purposes.

It is important to note that the place of incorporation does not necessarily determine the tax residency of a company. 

Learn more about the Tax residence status of a company.

Non-resident individual

An individual who is in Singapore for less than 183 days in a calendar year. 

Learn more about Tax residence status of an individual.

Non-resident professional

An individual who exercises profession or vocation of an independent nature under a contract for service in Singapore for less than 183 days in a calendar year.

Learn more about Non-resident professional.

Non-resident public entertainer

A public entertainer performing in Singapore for less than 183 days in a calendar year. This includes stage, radio  or television artistes, musicians and athletes. 

Learn more about Non-resident public entertainer.

Non-resident director

A member of the board of directors of a company who is in Singapore for less than 183 days in a calendar year. 

Learn more about Non-resident director.

Filing and paying WHT

WHT rates vary according to the nature of payment.

Learn more about the Types of payment and Withholding Tax (WHT) rates.

As a payer, you must file and pay the WHT to IRAS by the 15th of the second month from the date of payment to the non-resident.

You may also learn more through our e-Learning video on Filing and Payment of WHT

Basic WHT applicability calculator

Use the calculator to determine whether WHT is applicable when you make payment to a non-resident.

How to use macro-enabled calculators
  1. Open the macro file and go to the “File” tab
  2. Select “Options” > “Customize Ribbon”
  3. Under the “Main Tabs” column on the right, check on the box “Developer” and click “OK” 
  4. Go to the “Developer” tab and select “Macro Security”
  5. Check the button “Enable all macros” and click “OK”
  6. Save and close the file
  7. Reopen the file