Source and qualifying works
Royalties include rights to copyrights, patents and trademarks. Singapore sourcing can arise from a resident or permanent-establishment payer, or a deduction against Singapore income. The concession concerns literary, dramatic, musical or artistic works and excludes newspaper or periodical publication and the specified approved intellectual property or innovation category. Through YA 2026, the taxable amount for qualifying royalties is the lower of net royalties after allowable expenses and 10% of gross royalties.
Future phase-out and declaration
The gross-percentage comparison increases to 40% in YA 2027 and 70% in YA 2028; the concession is fully withdrawn in YA 2029, with ordinary expense claims still relevant. Royalties are taxable when due and payable. Declare gross royalties under “Other Income”, supply expense details and send source evidence to IRAS where claiming the concession. Do not carry the 10% comparison into later assessment years.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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