File Withholding Tax (WHT) via using Singpass and make payment to IRAS by the due date.

To file WHT for your company or client, you must be authorised by your company or client in Corppass to access the digital services at

For assistance on Corppass setup, please refer to the relevant Step-by-Step Guides.

Step 1 : Authorise Users for WHT filing

This step is required if you are filing WHT for the first time or there is a change in the person filing the WHT.

If you are an individual payer (i.e. NRIC or FIN holder without a registered business entity), you cannot authorise staff or third party to file WHT on your behalf.

If you are a liquidator filing WHT for a liquidated company, view instructions (PDF, 2.11.MB) on how to authorize users for WHT filing.

Staff/ third party filing for the organisation for the first time

The following steps must be done in Corppass by the Corppass Administrator (CPA)/ Sub-Admin of the company or partnership before the staff/ third party can file WHT:

  1. Create Corppass user accounts for the persons transacting with IRAS
  2. Assign the S45 Withholding Tax (Filing) digital service to the Corppass user account and select user’s role as either a Preparer or an Approver.



    Can complete the WHT filing and save it as a draft or submit to Approver.

    There will be an acknowledgement page to show your submission to Approver is successful.

    Can complete the WHT filing and save it as a draft or review the WHT filing completed by a Preparer.

    Cannot submit the WHT filing to IRAS.

    Has to inform the Approver that the draft or submission is ready for review and approval before submission to IRAS. The Approver has to review and grant approval within 60 days, otherwise the above draft/submission will be deleted.

    Can submit the WHT filing to IRAS.

    Users who are authorised with “access to all e-Services” during the Corppass set-up will be assigned the role as an Approver.

  3. Assign the for Non-UEN only digital service to the Corppass accounts filing for a non-UEN entity (e.g. REIT).

Step 2: File your WHT on

Use Singpass to log in to for “Business Tax or Business Client”, whichever is applicable, to file WHT for the company.

There are 2 ways to file WHT:

  1. If you are filing a few records, you can file via S45 Online filing. View S45 online filing guide (PDF, 1.12MB)
  2. If you are filing many records, it will be faster to submit your records in an excel-based file (S45 ODE Import Template (XLS, 652KB)) via S45 Offline Data-Entry (ODE) application. View S45 ODE application guide. (PDF, 1.30MB)


Please follow the steps to delete and re-install the ODE application shown in Filing Withholding Tax (WHT), if you are not able to upload the ODE file due to an outdated version being used for submission to IRAS.

Filing details

Fields in WHT form Description
Nature of payment

Select the nature of payment from the drop down.

Learn more about Types of payment and applicable Withholding Tax (WHT) rates.

Payee Identity No.

This is an optional field.


Please enter only when payee has a Singapore Tax Reference Number, e.g. FIN number, ASGD number.


If left blank, please ensure that the drop down list for types of identity no. remains at ‘Please select’ before proceeding further.
Date of payment

For the date of payment to the non-resident, state the earliest of the following dates:

  1. The date that the payment was due and payable based on the agreement or contract, or the date of invoice.
  2. The date that the payment was credited to the account of the non-resident or any other account designated by the non-resident.
  3. The date of actual payment.
  4. The relevant dates depending on whether the director fees were approved in arrears or approved in advance

Learn more about Date of payment definition

Period of payment This refers to the period that the payment is made for. If the period of payment covers more than 1 calendar year, please file for each calendar year separately.
Period of engagement This refers to the period in which the non-resident professional or non-resident public entertainer is engaged to render their services. If the period of engagement covers more than 1 calendar year, please file for each calendar year separately.
Taxable income

Please state the gross amount, rounded down to the nearest dollar, which is subject to WHT in Singapore dollars.

If your payment to the non-resident is in foreign currency, convert the amount into Singapore dollars using either of the following rates as at the date of payment to the non-resident:

  1. Your bank's foreign currency daily selling rate.
  2. The daily exchange rate provided on the MAS' website.
Relief/Incentive (if applicable)

If you are applying for Double Taxation Relief (DTR) or Approved Royalties Incentive (ARI) to withhold tax at a lower rate, please check the applicable box while filing.

Late payment penalties may be imposed if the wrong relief or incentive is declared.

Before claiming DTR, please ensure that:

  1. The non-resident is a tax resident of Singapore’s Double Taxation Agreement (DTA) partner and the income is not effectively connected to any permanent establishment in Singapore. Learn more about permanent establishments in the relevant DTA.
  2. The original Certificate of Residence (COR) is obtained from the non-resident for each of the year that DTR is claimed. Learn more about Claim of relief under the Avoidance of Double Taxation Agreement (DTA).

Before claiming ARI, please ensure that:

  1. You have a Letter of Acceptance (LOA) from Economic Development Board showing the reduced or nil WHT rate on the royalty payment made to the non resident. IRAS will request for a signed copy the LOA if required.

Step 3 : View the acknowledgement page and make payment

You will receive an acknowledgment page upon filing WHT successfully.

Please read the instructions on the acknowledgment page to make payment (if applicable) to IRAS by the due date.

Learn more about the various WHT payment modes and payment due dates.

Step 4: View and download S45 Notices and Letters

You can view and download the electronic copy of the following Notices/ Letters via Learn more about viewing S45 Notices and Letters (PDF, 532KB).

Compatible browsers include Microsoft Edge, Google Chrome and Safari. Please disable the ‘Pop-up’ blocker before viewing and downloading the Notices/Letters.

Types of Notices/ LettersEarliest date of the record available
Confirmation of PaymentPayments made from 15 Jun 2019 onwards
Revised Confirmation of Payment 6 Oct 2021
Filing Acknowledgement PageWHT submission made from 1 Jun 2020 onwards
Amendment Acknowledgement PageAmendments made from 1 Dec 2021 onwards
  • Late Payment Penalty Notice
  • Imposition of Additional Penalty Letter
  • Imposition of Additional Penalty Interval Letter
  • Withdrawal of Late Payment Penalty (DTR) Notice
1 Jan 2021
Appointment Notice (Taxpayer's Copy)1 Jan 2021
Reassessment Letter1 Jan 2021

Other WHT digital services

Besides filing WHT, you can also view the S45 GIRO plan (PDF, 461KB) and S45 COR status (PDF, 297KB) on Learn more about WHT digital services.


Can I file WHT via a paper form?

With effect from 1 Jul 2016, payers are required to file WHT to IRAS via Failure to do so is an offence under S94(2) of the Income Tax Act.

Is there a charge for using S45 digital services?

There is no charge for using S45 digital services.

What is the due date for filing of WHT?

WHT must be filed by the 15th of the second month from the date of payment to a non-resident.

What should I do if I realise that there is an error in the WHT form after successful submission to IRAS?

For WHT record submitted within 2 backs years from current date

    Please amend the WHT record via > S45 > View/Amend S45 Form.

    For WHT record submitted more than 2 back years from current date

    1. If there is additional gross taxable income (i.e. gross amount) to be declared:

      WHT was wrongly reported in foreign currency instead of in Singapore dollars during filing.

      What you need to do
      Please file the additional amount via and make payment arrangements.
    2. For all other amendments:

      - Claim DTR after previously withholding at domestic rate
      - Correct an error in the non-resident's name, nature of payment or date of payment

      What you need to do
      Please submit the filing amendments online as a business payer or a tax agent/ individual payer with the relevant supporting documents (PDF, 78KB) uploaded:

      IRAS will respond to your request within 15 working days.

    This is my first time paying WHT late. Can I appeal for a waiver of the late payment penalty imposed?

    Generally, penalties will not be waived unless there are exceptional circumstances.

    IRAS may consider your appeal for a waiver of the late payment penalty if you satisfy the following conditions

    1. This is your first appeal or you have filed and paid on time in the last 2 years and
    2. You have paid the overdue tax in full and
    3. You demonstrate initiative to pay your tax by the due date in future such as signing up for GIRO payment.

    IRAS will process your request within 15 working days.

    What happens if I fail to file and pay the tax withheld from payment to non-resident to IRAS?

    It is an offence under S45(5) of the Income Tax Act if any person after deducting tax withheld from payment to non-resident fails to file and pay the tax withheld to IRAS by the stipulated due date. The person shall be guilty of an offence and shall on conviction pay a penalty equal to 3 times the amount of tax so deducted and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.