IRAS Withholding Tax for Non-Residents 2026 Calculator
Singapore companies paying non-residents (overseas vendors, foreign directors, overseas service providers) must withhold tax at final rates of 10%–24% and remit to IRAS. This calculator covers the eight main payment types (source: iras.gov.sg).
| Payment type | — |
| Statutory rate | — |
| Gross payment | — |
| Withholding tax | — |
| Net to non-resident | — |
| Payment due to IRAS | — |
The IRAS Withholding Tax Calculator is a free, browser-based tool that works out the Singapore withholding tax due on payments to non-residents — interest, royalties, technical and management fees, director’s fees and non-resident professional income. It applies the correct statutory rate per payment type and shows the net amount the payee receives.
Which Payments Trigger Withholding Tax?
Singapore Section 45 withholding applies when a resident payer (company, partnership, body of persons) makes specified payments to a non-resident (no permanent establishment in Singapore). The main categories: royalties (10%), interest (15%), technical/management fees and services performed in Singapore (17%), rent on movable property (15%), director's fees (24%), and public entertainer fees (10%) (source: IRAS withholding tax rates).
Filing and Payment Deadlines
File Form IR37 (or IR37C for services) electronically via the IRAS myTax Portal and remit WHT by the 15th of the second month after the payment date. Example: payment on 5 March → file and pay by 15 May. Late payment incurs a 5% penalty plus 1% per month thereafter, capped at 15% additional.
Tax Treaty Relief and Reduced Rates
Singapore has 90+ Double Tax Agreements (DTAs). Most reduce royalty and interest rates to 5–8% (vs domestic 10–15%). To claim treaty relief, obtain a Certificate of Residence (COR) from the vendor's tax authority. Without COR, the full domestic rate applies. File the COR with Form IR37 to apply the reduced rate (source: iras.gov.sg/international-tax).
Non-Resident Professionals: the 15% Gross vs 24% Net Election
The single most-missed choice in Singapore withholding tax. A non-resident professional — a consultant, trainer, coach, speaker or independent expert rendering services in Singapore — is taxed at 15% of gross income by default. They may instead elect to be taxed at 24% of net income: gross fees less expenses wholly incurred to earn the Singapore income and not reimbursed by the payer. The election is made per engagement.
Which is cheaper depends entirely on the expense ratio. A speaker invoicing S$10,000 with S$5,000 of deductible airfare, accommodation and materials pays S$1,500 under the 15% gross default, or S$1,200 under the 24% net election — the election wins. On a straightforward advisory engagement with almost no deductible cost, 15% gross is the clear winner, because 24% of a near-gross figure is far worse. Break-even sits at an expense ratio of roughly 37.5% of gross: below that stay on 15% gross, above it elect net. This is a separate regime from the 17% rate on technical and management fees paid to a non-resident company, which the calculator handles on its own line. Full rules: IRAS — Treatment of income for non-resident professional.
Gross-Up Clauses in Contracts
Many cross-border contracts include a gross-up clause ("all payments shall be made free of withholding tax"). This means the Singapore payer bears the tax — the agreed price is the vendor's net, and WHT is added on top. For a 17% WHT on a S$50,000 net invoice, the grossed-up payment is S$60,241 and WHT is S$10,241. Always check the contract before quoting tools like this one. Last updated: May 2026.
Source: IRAS — Types of Payment & the Applicable Withholding Tax Rates. Updated 2026-08-15.
Frequently Asked Questions
Should a non-resident professional choose 15% gross or 24% net withholding tax?
It depends on the expense ratio. The default is 15% of gross income; you may elect 24% of net income, meaning gross fees less expenses wholly incurred to earn the Singapore income and not reimbursed. Break-even is an expense ratio of about 37.5% of gross. A speaker invoicing S$10,000 with S$5,000 of deductible costs pays S$1,500 at 15% gross versus S$1,200 under the net election. With few deductible expenses, 15% gross is cheaper.
When is IRAS withholding tax due?
File Form IR37 (IR37C for services) through the IRAS myTax Portal and remit by the 15th of the second month after the date of payment. A payment made on 5 March is therefore due by 15 May. Late payment attracts a 5% penalty plus 1% per month thereafter, capped at 15% additional.
What happens if the vendor has no Certificate of Residence?
Without a Certificate of Residence from the vendor tax authority you cannot claim treaty relief, and the full domestic rate applies instead of the reduced treaty rate. Singapore has over 90 Double Tax Agreements that typically cut royalty and interest withholding to 5-8% against domestic rates of 10-15%, so obtaining the COR before payment is usually worth more than the administrative effort.
What is the IRAS withholding tax rate on royalties paid to a non-resident?
10% for non-residents without a permanent establishment. Can be reduced to 5–8% under most tax treaties if a Certificate of Residence is provided.
Is technical services performed entirely outside Singapore subject to WHT?
No. WHT only applies if services are performed in Singapore. If the vendor never visits Singapore and the work is done abroad, no WHT applies.
Can withholding tax be claimed back?
WHT is a final tax for non-residents — it cannot be claimed back. However, the non-resident's home country may grant a foreign tax credit for the SG WHT paid.
How do I report and pay WHT to IRAS?
File Form IR37 / IR37C via myTax Portal and pay by GIRO, internet banking, AXS, or NETS. The combined filing-and-payment deadline is the 15th of the second month after payment.
Does the 24% director's fee WHT apply to non-resident company directors?
Yes. Director's fees paid to non-resident directors (individual) are subject to 24% WHT — the highest non-resident rate in Singapore. Director's fees to non-resident corporate shareholders may be characterized as dividends (exempt under one-tier system).
Who is legally responsible for paying Singapore withholding tax?
The Singapore payer, not the non-resident recipient. You must deduct the tax from the payment and remit it to IRAS. If you pay the non-resident in full and forget to withhold, the liability is still yours and you have to fund the tax out of your own pocket on top of what you already paid, plus any late-payment penalty.
What happens if my contract says the non-resident must receive a fixed net amount?
That is a gross-up clause, and it means you bear the tax. You have to work backwards from the net figure to a gross amount so that after withholding the payee still receives what the contract promises. Use the gross-up option in the calculator above rather than applying the rate to the net figure, which under-remits and leaves you short with IRAS.