Non-resident arbitrator

Key requirements

For qualifying Singapore arbitration work from 1 April 2023 through 31 December 2027, the gross withholding rate is 10%, with an alternative 24% net-income election. From 1 January 2028, the announced standard gross rate is 15%, with the net option continuing. The earlier exemption for work through 31 March 2023 is historical. Check the statutory definition of arbitrator and the work period rather than applying the former exemption to a current engagement. Treaty relief may have separate conditions. Retain the appointment, location and timing of the services.