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Withholding tax in Singapore 2026
Singapore withholds on payments to non-residents at some of Asia's lower rates — 15% on interest, 10% on royalties, 24% on director's fees — and, unusually, nothing at all on dividends.
At a glance
- top rate
- 24% (director's fees; service fees for work done in Singapore)
- entry band
- 0% on dividends
- tax year basis
- Taken when the payment is made
- filing deadline
- Event-based; final withholding usually ends the matter
- residency basis
- Singapore payments to non-residents
- regime flag
- Under-183-day professionals: 15% gross or 24% net, their choice
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Dividends |
| 15% | Gross | Interest and loan-related payments (final, for offshore recipients) |
| 10% | Gross | Royalties (final, for offshore recipients) |
| 15% or 24% net | Gross / net | Non-resident professionals working in Singapore under 183 days — their election |
| 24% | Gross | Director's fees; technical/management service fees for work performed in Singapore |
| 15% | Proceeds | Property sales by non-resident property traders (on account, not final) |
Thresholds & allowances
- Short-visit exemption60 days
Employment income for stays of 60 days or less is exempt (not directors or entertainers)
Residency
Residency trigger
You count as non-resident for a year after fewer than 183 days in Singapore in the calendar year.
Non-resident treatment
Tax treaties can lower the rates; where a final withholding applies and is properly taken, no Singapore return is needed.
Notes
- Services performed entirely outside Singapore attract no service-fee withholding.
- Public entertainers have their own 15% rate on gross Singapore income.
- Withdrawals by non-residents from the voluntary Supplementary Retirement Scheme (SRS) are withheld at up to 24% (15% by concession).
FAQ
What does Singapore withhold on payments to non-residents?
0% on dividends, 15% on interest, 10% on royalties, and 24% on director's fees and Singapore-performed service fees — treaties can reduce these.
How are visiting professionals taxed in Singapore?
Under 183 days, they choose: 15% on gross fees, or 24% on net income after expenses. Employment stays of 60 days or less are exempt entirely.
Figures: tax year 2026, compiled from public sources. Not tax advice.