Foreign professionals are individuals exercising any profession or vocation of an independent nature in Singapore under a contract for service.
- consultants, trainers, coaches;
- foreign speakers / academics conducting seminars or workshops;
- foreign experts who are either invited by government bodies, statutory boards, or private organisations to impart their technical know-how or expertise in Singapore;
- King's Counsels; and
- an individual who operates through a foreign firm.
A foreign firm is defined as an unincorporated body of two or more persons who have entered into a partnership with a view to carry on business for profit and whose principal place of business is outside Singapore.
Foreign firm does not include foreign universities, foreign clubs and associations, foreign government and foreign government bodies.
Residency of professionals
A foreign professional is treated as a non-resident if he/she is in Singapore for less than 183 days in a calendar year.
The income earned by non-resident professional is subject to withholding tax. For more information, please refer to Tax obligations for non-resident professionals.