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).

Before WHT
If yes, WHT is grossed up
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Tax to remit
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Net to vendor
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Payment type—
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Net to non-resident—
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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.gov.sg/businesses/withholding-tax).

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).

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.gov.sg/businesses/companies/working-out-corporate-income-taxes/withholding-tax — Withholding Tax Rates