Income derived by a non-resident mediator for mediation work carried out in Singapore will be exempt from tax, subject to qualifying conditions.

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:

  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).

New! The tax exemption will be extended till 31 March 2023. From 1 April 2023 to 31 Dec 2027, gross income derived by such non-resident mediators from mediation work carried out in Singapore will be 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.