Income derived by a non-resident mediator for mediation work carried out in Singapore will be exempt from tax from 1 Apr 2015 to 31 Mar 2023, subject to qualifying conditions. From 1 Apr 2023 to 31 Dec 2027, such income will be subject to withholding tax.

Withholding tax treatment from 1 Apr 2023 to 31 Dec 2027

As announced during Budget 2022, gross income derived by non-resident mediators from mediation work carried out in Singapore during the period 1 Apr 2023 to 31 Dec 2027 is subject to a concessionary withholding tax rate of 10%. Alternatively, non-resident mediators may elect to be taxed at 24% on net income assessed, instead of 10% on gross income.

Withholding tax treatment from 1 Apr 2015 to 31 Mar 2023

Income derived by a non-resident mediator from mediation work carried out in Singapore during the period 1 Apr 2015 to 31 Mar 2023 is exempt from tax if:

  1. The mediator is a non-resident of Singapore for Income Tax purposes;
  2. The mediator is certified under an approved certification scheme / conducts mediation administered by a designated mediation service provider; and
  3. 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) .