Exemption is applicable if the visit is substantially funded (i.e. >50%) by the government of the non-resident public entertainer's home country.
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The non-resident public entertainer's income is exempted from tax in Singapore if the visit is substantially funded (i.e. >50%) by the government of the non-resident public entertainer's home country.

The payer does not need to withhold tax or file withholding tax.

However, the payer/non-resident public entertainer is required to email us to provide the supporting information.

FAQs

I was invited by a government body to perform in a cultural exchange in Singapore. Will I be taxed on any income received?

No. If your visit/stay is substantially funded (i.e.>50%) by the government of your home country, you will not be liable to tax.