Withholding tax
A non-resident public entertainer is subject to a withholding tax of 15% on taxable income from services performed in Singapore.
The withholding tax rate will be reduced from 15% to 10% if the income for the services performed in Singapore is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2022.
The concessionary tax rate of 10% will lapse after 31 Mar 2022. From 1 Apr 2022, a withholding tax rate of 15% will apply on taxable income from services performed in Singapore.
The payer must:
- Withhold tax at 15% of taxable income [or 10% if the income is due and payable to the non-resident public entertainer during the period from 22 Feb 2010 to 31 Mar 2022] from services performed in Singapore;
- e-File via myTax Portal for the non-resident public entertainer; and
- Pay the withholding tax by the 15th of the second month from the date of payment to the non-resident public entertainer. Confirmation of Payment (CP) letter will be issued to the payer.
Tax bills and exemptions
- No tax bill (i.e. Notice of Assessment) will be issued to the non-resident public entertainer as the payer has accounted for withholding tax.
- Tax exemption for short-term employment of 60 days or less in a calendar year is not applicable to the non-resident public entertainer.
FAQs
#1 Fees paid outside Singapore
Yes, as the income is from services performed in Singapore. It does not matter where you are paid.
#2 Filing tax return
If you are a regular work pass holder (e.g. Employment Pass or S Pass holder) and receive only employment income from your employer, you generally do not need to file an Income Tax Return unless IRAS notifies you to do so. If you receive a letter, form or SMS from IRAS informing you to file an Income Tax Return, you should comply with the notification and file your tax return accordingly. If you are a foreign employee or Singapore Permanent Resident (SPR) who ceases employment in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, your employer is required to seek tax clearance for you. They have the responsibility to file the Form IR21 and withhold all monies due to you for tax clearance purpose.
You may refer to FAQ #4 for more information on the withholding tax treatment that applies to your work pass.
#3 Receiving tax bills
Generally, for existing Work Permit (Performing Artiste) holders and individuals performing under MOM’s Work Pass Exempt framework, withholding tax will apply. In such cases, you will not receive a Notice of Assessment. Instead, the payer will withhold tax on your taxable income, e-file the withholding tax submission and pay the withholding tax to IRAS by the 15th of the second month from the date of payment. A Confirmation of Payment (CP) will be issued once payment is received. You may approach the payer for a copy of the CP.
You will receive a Notice of Assessment if you are a regular work pass holder (e.g., Employment Pass or S Pass holder) and have filed an income tax return upon being notified to do so or you are under No-Filing Service (NFS).
You may refer to FAQ #4 for more information on the withholding tax treatment that applies to your work pass.
#4 Work permit holders
From 1 June 2026, MOM has ceased accepting new applications under the Work Permit (Performing Artiste) scheme. Businesses can no longer apply for new Work Permits (Performing Artiste), although existing permit holders may continue working until their permits expire or are cancelled. Foreign performing artistes who wish to continue working in Singapore may be eligible to do so under other applicable work passes (e.g., Employment Pass or S Pass) or the Work Pass Exempt framework.
The withholding tax treatment depends on the work pass that applies to you.If you are an existing Work Permit (Performing Artiste) holder or perform under MOM’s Work Pass Exempt framework, the withholding tax treatment for non-resident public entertainers continues to apply. The payer must withhold tax at 15% on taxable income for services performed in Singapore, e-file the withholding tax submission, and pay the withholding tax to IRAS by the 15th of the second month from the date of payment.
If you are a regular work pass holder (e.g., Employment Pass or S Pass holder), the withholding tax treatment depends on who makes the payment to you.
If the payer is your employer
Withholding tax does not apply to your employment income. Your employer must comply with the relevant employer tax obligations, including tax clearance requirements for foreign employees where applicable.
If the payer is a person other than your employer (e.g., Commissions or proceeds from flower garland sales paid to you by an entertainment outlet where your employer assigned you to provide entertainment services)
The withholding tax treatment for non-resident public entertainers continues to apply. The payer should withhold tax at 15% on such payments, e-file the withholding tax submission, and pay the withholding tax to IRAS by the 15th of the second month from the date of payment. This applies regardless of your work pass type or duration of attachment to any entertainment outlet.
#5 Tax exemption for short-term visits
The tax exemption for short-term employment of 60 days or less does not apply to you. You will be liable to tax regardless of the number of days you have performed in Singapore.
#6 Income from charity event performance
Yes. Whether or not the event is for charitable purpose does not exempt the entertainer from taxes.
#7 Payer is a charitable organisation
Yes, you will be liable to tax. The charity status of the payer does not exempt you from tax.
#8 Foreign students
No. Students are usually treated as amateurs. There are no tax consequences for amateurs.