Types of Payment and Withholding Tax (WHT) Rates

Key requirements

Common gross-payment rates include 15% for qualifying interest and movable-property rent and 10% for qualifying royalties or knowledge payments. The footnotes matter: those final gross rates generally concern income from operations outside Singapore, while operations in Singapore can attract different treatment. Service fees to a non-resident company use the prevailing corporate rate, with a net-income review route. Directors and professionals have separate rules; treaties and statutory exemptions can modify results. Royalties paid to authors, composers or choreographers have a phased YA 2027–2029 concession withdrawal and must not be treated as an ordinary 10% corporate royalty. Match the full facts to the detailed row and notes.