Foreign professionals who are physically present in Singapore for at least 183 days in the calendar year can seek tax refunds from IRAS on the withholding tax paid.
On this page:
Qualifying for tax refund
To claim for tax refund, the resident professional must:
- Be physically present in Singapore for at least 183 days in the calendar year concerned; and
- Complete Form B.
Completing Form B
- Declare all sources of income derived from Singapore (e.g. income from professions and employment income);
- Provide the following information to IRAS:
- a schedule of physical presence to show that the resident professional was physically present in Singapore for at least 183 days in the calendar year; and
- copies of the Confirmation of Payment letters (i.e. withholding tax receipts), which you can obtained it from the payer.
Obtaining Form B
If the resident professional has not received the Form B by 15 Mar in the year following which the income was derived, he/she can email to us via:
- myTax Mail (if you have a Singpass / Singapore Foreign user Account); or
- online form (if you do not have a Singpass / Singapore Foreign user Account).
Amount of tax refund
As a resident professional:
- the income will be taxed at the resident individual income tax rates;
- tax withheld previously at non-resident rates will be used to offset against the tax computed at resident individual income tax rates; and
- any excess tax paid will be refunded to the resident professional.