Non-resident public entertainer

Key requirements

The category covers stage, radio and television artistes, musicians and athletes performing in Singapore. A public entertainer can perform as a professional, vocation or employee. Backstage crew, choreographers, directors, coaches and trainers are not classified as public entertainers merely because they work on the same event. The source uses fewer than 183 days in the calendar year for non-residence. Identify the actual activity and applicable tax route for each participant, particularly where one person performs both public and supporting services.