Type of Income

Non-resident individual tax rate / withholding tax rate from YA 2017

(a)

Director's remuneration　

22%

See　Tax Obligations for Non-Resident Directors

(b)

Income derived from activity as a non-resident professional (consultant, trainer, coach, etc.)　

15% of gross income or 22% of net income

See　Taxable Income of Non-Resident Professionals

(c)

Income derived from activity as a non-resident public entertainer (artiste, musician, sportsman, etc.)

10% concessionary rate (No change)

See　Tax for Non-Resident Public Entertainers

(d)

Other income e.g. property rental income

22%

See　Foreigners with Property in Singapore

(e)

SRS withdrawal by a non-citizen SRS member

22%

See　Withholding Tax on SRS

(f)

Interest, royalty etc.　

Reduced final withholding tax rate (subject to conditions) as follows:　
Interest: 15%　　
Royalty: 10%

OR

22% if reduced final withholding tax rate is not applicable.

See　Withholding Tax Rates for Individuals　(262KB)