Singapore Withholding tax rates
Singapore Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Singapore levies on payments to non-residents - interest and other s.12(6) payments, royalties and other s.12(7) payments, and technical/management service fees for services rendered in Singapore - each at its domestic statutory rate before any avoidance-of-double-taxation agreement relief. Dividends carry no withholding under the one-tier corporate tax system. Levied under the Income Tax Act 1947 (ss.12(6), 12(7), 43, 45, 45A); administered by IRAS.
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | IRAS - Types of Payment & the Applicable Withholding Tax Rates (interest and s.12(6) payments 15%; royalties and s.12(7) payments 10%; technical assistance and management fees for services rendered in Singapore at the prevailing corporate income tax rate, 17%); Income Tax Act 1947 ss.45/45A (deduction of tax on interest and on royalties and other payments to non-residents). |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The rates (15% interest, 10% royalties, 17% services, 0% dividends) are consistent and uncontroversial, but the operative text could not be captured verbatim during this verification: the IRAS rate pages render their body client-side and returned only navigation to fetches, and Singapore Statutes Online (sso.agc.gov.sg) returned HTTP 403. The figures are corroborated by IRAS page content surfaced through search and by multiple concurring professional summaries (PwC, ASEAN Briefing, Grant Thornton). No original-language quote issue arises - the authoritative text is English. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Singapore withholds at 15% on interest, 10% on royalties, and the prevailing corporate rate of 17% on fees for services rendered in Singapore, while dividends carry no withholding at all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. An avoidance-of-double-taxation agreement can reduce the interest, royalty and service-fee withholding, and whether relief is available depends on the recipient's residence, beneficial ownership and the agreement's conditions (a Certificate of Residence is required). We do NOT serve treaty rates: they are bilateral, run to many country pairs, and applying one is a legal determination rather than a lookup. FINAL vs NON-FINAL: the 15% (interest) and 10% (royalty) rates are FINAL only where the income is not derived from a trade or business carried on in Singapore and is not effectively connected with a Singapore permanent establishment; otherwise the payment is withheld at the corporate rate and assessed. The 17% withheld on service fees is NOT final - it is an on-account collection: the non-resident company may file a return, claim expenses and have actual liability assessed, with any excess refunded. Fees are only within scope at all where the services are rendered IN Singapore.
Get it programmatically
curl https://asiaref.dev/v1/sg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/sg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/sg/withholding-taxOther Singapore series: Policy interest rate · Statutory late-payment interest · GST standard rate · VAT registration threshold · Statutory minimum wage · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporate income tax rate · Personal income tax (resident rates) · Statutory social-insurance contributions
The same figure elsewhere: South Korea · Sri Lanka · Taiwan · Thailand · Türkiye · all 28