Tax obligations for non-resident professional

Key requirements

The alternative rate is 24% of qualifying net income for amounts due and payable from 1 January 2023; earlier periods have different rates. Services wholly outside Singapore are outside this professional withholding treatment even if a Singapore company pays. The payer files and pays by the fifteenth of the second month from the defined payment date and receives the payment confirmation. A professional whose only income has been properly withheld generally need not file another income tax return, but should resolve any IRAS return or notice received. Apply treaty relief only where its separate conditions are established.