A DTA between Singapore and another jurisdiction allows reduction or exemption of tax on certain types of income if it is earned in one jurisdiction by a resident of the other jurisdiction.

How to claim tax relief under the DTA

Non-resident companyNon-resident professional (consultant, trainer, coach, etc.)
Step 1: Check for non-resident’s eligibility for Double Taxation Relief (DTR)

Use the S45 Double Taxation Relief Tax Rate Calculator for Companies to check if the non-resident company is eligible for DTR and the applicable tax rate under the DTA.

View DTA for full details of the DTR available.

If DTA does not apply, withhold tax at the prevailing tax rate, file and make payment to IRAS by the due date.

If DTA applies, check the "Double Taxation Relief" box and indicate the applicable tax rate when filing.

Use the Tax Treaty Calculator for Non-Resident Professionals (Form IR586) to check if the non-resident professional is eligible for DTR.

View DTA for full details of the DTR available.

If DTA does not apply, withhold tax at the prevailing tax rate, file and make payment to IRAS by the due date.

If DTA applies, check the "Claim for relief under Avoidance of Double Taxation Agreement (DTA)" and indicate the applicable tax rate when filing.

Step 2: Obtain supporting document from the non-resident

Certificate of Residence (COR)

  1. Obtain the COR from the non-resident for each year the DTR is claimed.
  2. The COR must:
    1. Be certified by the foreign tax authority of the non-resident
    2. Be in English. If the COR is not in English, please obtain an English translated copy
    3. Clearly state that
      1. the non-resident company is a resident of the foreign country/region for DTA purposes and
      2. the year(s) that the COR is applicable for

One COR may be accepted for multiple years if the relevant years are clearly stated in the COR.

The specimen format of COR from non-resident (DOCX, 23KB) serves as a guide to the payer on the information required from the foreign tax authority. Foreign tax authorities do not need to follow the specimen COR format but must provide the requisite information. 

Signed Form IR586

Obtain Form IR586 signed by the non-resident professional if the tax treaty exemption applies.

Step 3: Submit the document to IRAS by the due date

Upload the scanned COR and translated copy (if applicable) to IRAS as a PDF file, with file size not more than 3MB, by the due date.

The due date is

  1. 31 Mar of the following year if the claim is for a period in the current calendar year

    Example:
    You submit a Withholding Tax (WHT) filing in the year 2021, with period of payment between 1 Jan 2021 to 31 Dec 2021.

    To claim DTR, you must submit the COR for 2021 to IRAS by 31 Mar 2022.
  2. Within 3 months from the date of WHT submission if the claim is for preceding calendar years.

    Example:
    You submit a WHT filing on 30 Jun 2021, with period of payment between 1 Jan 2019 to 31 Dec 2020.

    To claim DTR, you must submit CORs for 2019 and 2020 to IRAS by 30 Sep 2021.

DTR may be withdrawn and late payment penalties imposed if the COR is not submitted by the due date.

You do not need to submit the original COR unless requested by IRAS. All documents and records are to be retained for 5 years.

You do not need to submit the signed Form IR586 unless requested by IRAS. All documents and records are to be retained for 5 years.

Request for extension of time to submit COR
You may request for an extension of time to submit COR online for up to 2 months. This is subject to IRAS' approval.