Tax obligations of non-resident public entertainer

Key requirements

The former 10% concession ended on 31 March 2022; 15% applies from 1 April 2022. The payer files and remits by the fifteenth of the second month from the defined payment date and receives a confirmation. Paying overseas does not remove Singapore tax on services performed here. The 60-day short-term employment exemption does not apply to non-resident public entertainers. Where IRAS sends a filing notification despite withholding, follow up rather than assuming no action is needed. Confirm the taxable amount using the separate income-treatment page, since benefits and deductions changed from November 2022.