Qualifying for Tax Refund
If tax has been withheld for the same year qualifying for tax refund, the resident public entertainer must:
- Be physically present in Singapore for at least 183 days in the calendar year concerned; and
- Complete the Application for Resident Status for Public Entertainers form (DOC, 216KB).
As a resident public entertainer:
- The income will be taxed at resident rates.
- Tax withheld previously at non-resident rates will be set off against tax computed at resident rates.
- Any excess tax paid will be refunded
Am I entitled to a tax refund of the withholding tax if my engagements in Singapore add up to 183 days or more in a calendar year?
Yes. When your stay adds up to 183 days, you will be treated as a tax resident and the payer can stop withholding the tax for that calendar year.
You can apply for tax refund for any tax paid over and above that of a tax resident. Please complete and submit the Application For Resident Status For Public Entertainers form by email. Alternatively, you may complete and submit the online application form here.