Withholding tax calculations for non-resident public entertainer

Key requirements

IRAS compares a pre-November 2022 scenario with a later one: hotel benefits become taxable, and qualifying performer-paid airfare follows the current deduction conditions. These examples should be used with the applicable income date, not copied into a 2026 calculation unchanged. Where fees are guaranteed net of tax, the payer must gross up the taxable amount. For a 15% rate, divide an eligible net payment by 0.85 before calculating withholding. Keep separate totals for fees, benefits, deductible costs and tax allowance so the return reconciles with the contract and accounting records.