# 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.

- Tool: [Withholding Tax Calculator](https://toolsg.com/en/withholding-tax-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-30
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Interest, loan commissions and fees | 15% — Payments to a non-resident. | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) |
| Royalties and know-how | 10% — Use of movable property and intellectual property, and know-how. | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) |
| Non-resident director’s fees | 24% | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) |
| Late payment penalty | 5% of the tax — If not paid by the due date. | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes) |
| Further penalty | 1% for each completed month, up to 15% — If still unpaid 30 days after the due date. | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes) |
| Due date | The 15th of the second month from the date of payment — Filing and payment. | [IRAS](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date) |

## 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](https://toolsg.com/en/corporate-tax-calculator) — the 17% company rate.
- [Income tax calculator](https://toolsg.com/en/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](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) — Rates (updated 18 Nov 2025).
- [IRAS — WHT filing and payment due date](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date) — Due date and the definition of the date of payment.
- [IRAS — Late payment or non-payment of WHT](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes) — The 5% and 1% a month penalties.