Treatment of income for non-resident professional

Key requirements

Fees, accommodation, airfare, allowances, transport and meals supplied or reimbursed by the payer can enter the gross amount. The 15% final gross method differs from the elective 24% net method applicable from 2023. Professional engagements do not receive the ordinary short-term employment exemption. If the contract promises payment net of Singapore tax and the payer bears that tax, gross up the amount: a net S$8,500 at 15% corresponds to S$10,000 gross and S$1,500 tax. Record whether the fee is gross or net before filing. The net-income election requires qualifying expense information rather than an unsupported estimate.