Non-Resident Professional

Foreign professionals are individuals exercising any profession or vocation (i.e. persons other than employees) of an independent nature under a contract for service and includes:

• a foreign expert who is either invited by government bodies, statutory boards, or private organisations to impart their technical know-how or expertise in Singapore;
• a foreign speaker/academic conducting seminars or workshops;
• King's Counsels;
• Consultants, trainers, coaches; 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.

The professional is treated as a non-resident if he is in Singapore for less than 183 days in a calendar year. See also  Non-Resident Professional vs. Employee.