Paying someone abroad? Check the withholding tax first.
Choose the type of payment and the recipient’s country, and the checker tells you whether Singapore withholding tax applies, at the domestic or treaty rate, how much to withhold or gross up, and the date to file and pay IRAS.
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Treaty rates built in
Interest, royalty, equipment and service fee rates under Singapore’s treaties with 22 countries, read from the treaty texts.
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Amount and due date
The tax to withhold, the grossed-up fee if your company bears the tax, and the IRAS filing date for your payment.
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Withholding tax check
Tax to withhold
How it is worked out
| Item | Amount |
|---|
What to do
Worth knowing for this payment
Want us to handle withholding tax for you?
We check each foreign payment, collect the certificates of residence, file the S45 forms on time and keep the records IRAS expects, as part of our accounting and tax service.
How it works: the checker picks Singapore’s domestic rate for the payment, applies the treaty rate where it is lower, and works out the tax on the payment or on the grossed-up fee if your company bears the tax. The due date is the 15th of the second month after the date of payment.
Rules as published by IRAS and treaty texts as in force, checked 16 October 2026, for payments by a Singapore company to recipients without a permanent establishment in Singapore unless stated. Tax incentives, approved royalty or interest exemptions and the special rules for banks, shipping and REITs are not covered.
A first check, not tax advice. Treaty relief depends on the facts and the documents you hold; ask us before you rely on a reduced rate.
Sources: IRAS (withholding tax rates, due dates, penalties and treaty relief) and the texts of Singapore’s tax treaties as published by IRAS.
The rules
Which payments to non-residents are taxed
Singapore withholds tax on certain payments to non-residents. The payer deducts it, files the S45 form and pays IRAS by the 15th of the second month after the payment. A treaty can lower the rate if you hold the recipient’s certificate of residence.
| Payment | Singapore rate | Final tax? | Effect of a treaty |
|---|---|---|---|
| Interest on loans | 15% | Yes | Usually reduced to between 0% and 12.5% |
| Royalties and know-how | 10% | Yes | Often reduced to between 0% and 8% |
| Equipment rental | 15% | Yes | The treaty royalty rate, or exempt where the treaty treats it as business profits |
| Service and management fees, for work in Singapore | 17% | No, the company can be taxed on net income | Usually exempt without a permanent establishment; 5% for Malaysia, up to 10% for India |
| Non-resident professionals | 15% of gross or 24% of net | 15% is final | May be exempt below the treaty’s day limit |
| Non-resident directors | 24% | Yes | No relief |
| Public entertainers | 15% | Yes | Rarely any relief |
| Dividends | None | No tax | Not relevant |
Treaty rates
Withholding tax rates under Singapore’s treaties
The maximum Singapore tax on payments to a resident of each country without a permanent establishment in Singapore, after applying the lower of the treaty and the domestic rate. Dividends are never taxed.
| Recipient’s country | Interest | Royalties | Equipment rental | Service fees |
|---|---|---|---|---|
| Australia | 10% | 10% | 10% | Exempt without a PE |
| Austria | 5% | 5% | 5% | Exempt without a PE |
| Belgium | 5% | 5% | 3% | Exempt without a PE |
| Canada | 15% | 10% | 15% | Exempt without a PE |
| China | 10% (7% for banks) | 10% | 6% | Exempt without a PE |
| Denmark | 10% | 10% | 10% | Exempt without a PE |
| France | 10% (0% to companies) | 0% to 10% | 0% | Exempt without a PE |
| Germany | 0% | 5% | Exempt without a PE | Exempt without a PE |
| Hong Kong No comprehensive treaty | 15% | 10% | 15% | 17% |
| India | 15% (10% for banks) | 10% | 10% | 10% |
| Indonesia | 10% | 8% to 10% | 8% | Exempt without a PE |
| Italy | 12.5% | 10% | 15% | Exempt without a PE |
| Japan | 10% | 10% | 10% | Exempt without a PE |
| Luxembourg | 0% | 7% | Exempt without a PE | Exempt without a PE |
| Malaysia | 10% | 8% | 8% | 5% |
| Netherlands | 10% | 0% to 10% | 0% | Exempt without a PE |
| Philippines | 15% | 10% | 15% | Exempt without a PE |
| South Korea | 10% | 5% | Exempt without a PE | Exempt without a PE |
| Switzerland | 5% | 5% | Exempt without a PE | Exempt without a PE |
| Thailand | 15% (10% for banks) | 5% to 10% | 8% | Exempt without a PE |
| United Arab Emirates | 0% | 5% | Exempt without a PE | Exempt without a PE |
| United Kingdom | 5% (0% for banks) | 8% | Exempt without a PE | Exempt without a PE |
| United States No comprehensive treaty | 15% | 10% | 15% | 17% |
| Vietnam | 10% | 5% to 10% | 5% | Exempt without a PE |
PE: permanent establishment in Singapore. Service fees are for work done in Singapore; without a treaty they are taxed at 17%, which is not a final tax. Domestic rates: interest 15%, royalties 10%, equipment rental 15%.
Common questions
What is withholding tax in Singapore?
A tax a Singapore payer must deduct from certain payments to non-residents, such as interest, royalties, equipment rental, fees for services performed in Singapore and director’s fees, and pay to IRAS on the recipient’s behalf. The payer is liable if it is not withheld.
When is withholding tax due?
By the 15th of the second month after the date of payment. For a payment due on 10 October, file the S45 form and pay by 15 December. The date of payment is the earliest of the date due under the contract or the invoice date, the date credited and the date paid, so paying late does not move the deadline.
Do I withhold tax on fees to my foreign parent company?
Only for work done in Singapore. Management and service fees for work done abroad, including remotely, are not subject. For work done here, the rate is 17%, but if the parent is resident in a treaty country and has no permanent establishment in Singapore, the treaty usually exempts the fees. You must still file the payment and hold a certificate of residence.
How do I claim a treaty rate?
Withhold at the treaty rate, tick double taxation relief on the S45 form, and upload the recipient’s certificate of residence from its tax authority by 31 March of the following year. Without the certificate, IRAS can withdraw the relief and charge late payment penalties.
What if my company agreed to bear the tax?
Then the fee is grossed up. If the recipient must receive S$10,000 and the rate is 10%, the grossed-up fee is S$11,111.11 and the tax is S$1,111.11, not S$1,000. The tax you bear is also a cost of the payment.
Is there withholding tax on dividends?
No. Singapore does not tax dividends paid by Singapore companies, whoever receives them, so nothing is withheld or filed.
Is anything I enter stored?
No. The checker runs entirely in your browser and sends nothing to us or anyone else.
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