Public entertainers include stage, radio or television artistes and athletes. Non-resident public entertainers are those in Singapore for fewer than 183 days. 

Public entertainers

Public entertainers include:

  • Stage, radio or television artistes (e.g. singers, dancers, actors) and musicians; and
  • Athletes (all sportsmen in any sporting events or tournaments e.g. golfers, tennis players, horse jockeys, racing drivers, runners).

A public entertainer performing in Singapore can be exercising a profession, vocation or employment.

Non-public entertainers

Those who work behind the scenes such as crew, choreographers, directors in the entertainment scene or horse trainers, coaches, personal trainers for sporting events will not be treated as public entertainers.

Residency of public entertainers

The public entertainer is treated as non-resident if he is in Singapore for less than 183 days in a calendar year.