Singapore withholding tax: what you need to know

什么是新加坡扣缴税？

新加坡预提税(称为税收减免at source in other countries) refers to the tax withheld and paid to the Inland Revenue Authority of Singapore (IRAS), when a non-resident company or individual derives an income from a Singaporean source, for services provided or work done in Singapore. IRAS is the Singapore’s tax authority.

当新加坡公司或个人为新加坡进行的居民支付非居民时，必须扣留该付款的百分比并支付给IRA - 因此扣缴税税。

In what situations does Singapore withholding tax apply?

新加坡扣缴税仅适用于非居民公司或个人：

• Income derived from a Singaporean source
• 服务provided or work done in Singapore
• Specific types of payments (refer to the question ‘新加坡扣缴税的经过哪些类型的付款？’ below)

请注意，在新加坡税法下，收入包括工资或津贴以及在实际服务费顶上产生的住宿，机票和其他费用。

How is a non-resident company defined for Singapore tax purposes?

对于新加坡税务目的，非居民公司参考：

• Companies incorporated outside Singapore that have operations in Singapore
• Singapore-incorporated offices that are managed and/or controlled outside Singapore
• 新加坡分公司外国公司

新加坡扣缴税款需要哪些类型的付款？

• Interests, commissions, and any other debt- or loan-related fees
  Singapore withholding tax applies to interest charged on overdue trade accounts, interest on credit terms paid to a non-resident supplier, and commission or loan fees that are paid to a non-resident.
• Royalty, rights of use, and intellectual property
  特许权使用费每10％或以前的企业税率须缴纳新加坡扣缴税。扣缴税也适用于涉及使用商业，科学，技术或工业知识的任何付款，或者雇用非居民专家代表您的这些技能。
• 管理费用（现行企业税率）
  Singapore withholding tax may apply to payments due to foreign entities that provide management services or help you manage your business. These fees are subject to certain conditions, such as double taxation agreements and if your company is permanently established in Singapore or otherwise.
• 服务rendered (prevailing corporate tax rate)
  Singapore withholding tax payment made to non-resident companies is subject to Singapore withholding tax when you hire them to install equipment, provide technical support, provide training and consultancy services, and other similar services within Singapore. Do note that remotely-provided services are not subjected to withholding tax.
• 出租
  向非驻地公司支付的租金或支付可移动物业将受到新加坡扣缴税的约束。

How does Singapore withholding tax apply to non-resident professionals?

非居民的专业人员（NRP）是指在为该国提供服务期间每年花费不到183天的人。非居民专业人士须缴纳新加坡扣缴任何类型的收入，以便他们为新加坡提供的服务赚取。

NRP包括以下内容：

• 政府机构，法定委员会或私人组织邀请的外国专业人士，专家和专家，以在新加坡提供技术专业知识
• 外国发言者或学术界在新加坡进行研讨会或研讨会
• 女王的律师
• 顾问，培训师和教练
• 公共艺人

如果NRP被告知他或她的服务将扣留免税，那么他们收到的收入被视为净付款。新加坡付款人仍必须支付扣缴税，并需要赚取向IRA支付给IRA的金额，以支付给NRP的金额。

NRP的一般扣缴税税率是占总收入的15％，但下列情况：

• 向非居民公司董事付款须缴纳22％的预扣税。这适用于所有形式的收入（薪资，奖金，董事的费用，住宿，股票和股票的收益以及其他付款）
• 公共艺术家在新加坡进行的服务须缴纳10％的扣缴税，直到2020年3月31日

如果我错过了支付新加坡扣缴税的截止日期，会发生什么？

If you’re late in paying your Singapore withholding tax, IRAS will issue a Demand Note and include the late payment penalty (currently 5%).

在需求票据规定的截止日期下不支付税收和罚款将使您每一个未遂月份的额外罚款为1％（最多可达15％）。有关更多信息和示例惩罚计算，visit IRAS’ tax penalty guide here。

我们可以帮助您管理新加坡扣缴税截止日期，以确保您没有收取处罚。Learn more about our tax services.

I don’t want to be taxed by both the Singapore government and the country where my company headquarters are based. How do I avoid this?

新加坡有许多国家的双重税项协议（DTA），以防止公司和个人由两个司法管辖区征税。

If your company operates out of a country that has a tax treaty with Singapore, the DTA may provide relief from double taxation. Do note that this depends on the particular service your company provides, as well as the specific provisions of the DTA in your country.

有关更多信息，请参阅我们的Singapore Double Tax Treaties guide.