Withholding Tax Calculator Singapore (Payments to Non-Residents)
Work out the withholding tax on interest, royalties, service fees, director’s fees and other payments to a non-resident, with the IRAS due date and any late payment penalty.
Rates apply to the gross payment when the income is earned through operations outside Singapore.
The amount before any tax is withheld.
If a tax treaty reduces the rate for this payment, enter it. A treaty rate never raises the tax above the domestic rate.
The earliest of the date the payment is due, the date it is credited and the date it is actually paid.
Leave blank to see only the due date. Enter a date to check for late payment penalties.
Withholding tax
- Net paid to the non-resident
- $9,000.00
- Late payment penalty (5%)
- $50.00
- Further penalty (1% a month)
- $0.00
- Total to pay IRAS
- $1,050.00
- Paid after the due date. A further 1% is charged for every completed month more than 30 days after the due date, up to 15%.
- The tax is final and is worked out on the gross payment.
An estimate from IRAS’s published rates. Royalties to authors and composers, work done in Singapore, aircraft charter and a professional’s election to be taxed on net income are not modelled. WHT must be filed even if a treaty exempts the payment.
In-depth guide
Withholding tax on payments to non-residents: rates, due date and penalties
IRAS withholding tax rates for interest, royalties, services, director’s fees and other payments to a non-resident, the due date and the late payment penalty.
Key figures at a glance
When it applies
A person who makes certain payments to a non-resident must withhold tax and pay it to IRAS. The rates below apply to the gross payment when the income is earned through operations outside Singapore, and the tax is final.
| Nature of payment | Rate |
|---|---|
| Interest, commissions, fees or other payments for a loan or debt | 15% |
| Royalties and payments for the use of movable property such as intellectual property | 10% |
| Scientific, technical, industrial or commercial know-how | 10% |
| Rent for movable property | 15% |
| Technical assistance, service and management fees (non-resident company) | Prevailing corporate tax rate, 17% |
| Non-resident director’s fees | 24% |
| Non-resident professional or unincorporated firm | 15% of gross, or the prevailing non-resident individual rate on net income |
| Non-resident public entertainer | 15% of gross |
| International market agent’s commission (casino marketing) | 3% |
| Sale of real property by a non-resident property trader | 15% |
| S-REIT distribution to a non-resident non-individual | 10% |
| Time, voyage and bareboat charter of ships | Nil |
A tax treaty (Avoidance of Double Taxation Agreement) can reduce the rate. WHT must be filed even if the payment is exempt under a treaty.
Due date
File and pay by the 15th of the second month from the date of payment to the non-resident. The date of payment is the earliest of the date the payment is due and payable (or the invoice date if there is no contract), the date it is credited to the non-resident, and the date it is actually paid. Credit terms are ignored.
| Date of payment | Due date |
|---|---|
| 26 Mar 2025 | 15 May 2025 |
| 7 Apr 2025 | 15 Jun 2025 |
| 26 May 2025 | 15 Jul 2025 |
Late payment penalty
- 5% of the tax if payment is not received by the due date.
- If the tax is still unpaid 30 days after the due date, a further 1% for every completed month, up to 15% of the unpaid tax.
Example: $70,000 royalty paid on 26 May 2025, tax $7,000 due 15 Jul 2025, paid on 25 Oct 2025: $350 + 1% × 2 months ($140) = $490.
Not included in the calculator
Royalties to authors, composers and choreographers (24% on a concession-based amount), work done in Singapore, aircraft charter, and a professional’s election to be taxed on net income.
Related tools
- Corporate tax calculator — the 17% company rate.
- Income tax calculator — personal tax.
Frequently asked questions
What are the withholding tax rates?
Interest and loan fees 15%, royalties and know-how 10%, rent of movable property 15%, non-resident director 24%, professionals and public entertainers 15% of gross, and technical, service and management fees at the prevailing corporate tax rate of 17%.
When must I pay?
By the 15th of the second month from the date of payment to the non-resident.
What is the late payment penalty?
5% of the tax, plus 1% for every completed month more than 30 days after the due date, up to 15% more.
Can a tax treaty lower the rate?
Yes, with a valid claim. WHT must still be filed even if the payment is exempt.
Who bears the tax?
The payer withholds it from the payment and pays IRAS; the non-resident receives the net amount.
Sources
- IRAS — Types of payment and withholding tax rates — Rates (updated 18 Nov 2025).
- IRAS — WHT filing and payment due date — Due date and the definition of the date of payment.
- IRAS — Late payment or non-payment of WHT — The 5% and 1% a month penalties.
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.