Singapore Non-Resident Tax

Frequently Asked Questions

1. I am engaged by a foreign consulting firm to render my services in Singapore. Will my consultation fees be taxed in Singapore if the fees are paid to me outside Singapore?
2. I am invited by a government body/Ministry in Singapore to conduct seminars/workshops in Singapore. Is my income taxable?
3. I am a visiting professional. Will I be exempt from tax if I render my services for not more than 60 days in the calendar year in Singapore?
4. My engagement in Singapore as a visiting professional spreads over 5 months. My home country has a tax treaty with Singapore. Do I still need to pay tax in Singapore?

Answers

1. I am engaged by a foreign consulting firm to render my services in Singapore. Will my consultation fees be taxed in Singapore if the fees are paid to me outside Singapore?

   Yes. You are liable to pay Singapore tax for the professional services rendered in Singapore. It does not matter where you are paid.

2. I am invited by a government body/Ministry in Singapore to conduct seminars/workshops in Singapore. Is my income taxable?

   You will be taxed on the income derived from Singapore unless it is exempted from tax.

3. I am a visiting professional. Will I be exempt from tax if I render my services for not more than 60 days in the calendar year in Singapore?

   The tax exemption for short-term employment of 60 days or less does not apply to visiting non-resident professionals who exercise their profession in Singapore. Only visiting non-resident professionals who are employees would qualify for the exemption.

4. My engagement in Singapore as a visiting professional spreads over 5 months. My home country has a tax treaty with Singapore. Do I still need to pay tax in Singapore?

   Whether you need to pay tax in Singapore would depend on the provisions of the tax treaty. For example, under the tax treaty between Singapore and United Kingdom, the income derived by you from Singapore will be tax exempt provided that you do not have a fixed base regularly available to you in Singapore for the purpose of performing your activities; or that you are not present in Singapore for not more than 183 days in any period of 12 months commencing or ending in the fiscal year concerned.