Payments that are Not Subject to Withholding Tax

Key requirements

Singapore does not impose withholding tax on dividends, even where a treaty states a dividend ceiling. Satellite and non-IRU submarine capacity payments can be characterised as services performed outside Singapore. IRU cable arrangements have different character but a stated exemption through 31 December 2028. Ship-charter payments have a separate exemption with permanent-establishment limitations. These examples depend on the payment and business connection, not merely the supplier being abroad. Review the detailed exceptions, especially income from business in Singapore or a Singapore permanent establishment, before documenting that no withholding is due.