Witholding Tax in Singapore


I’m in the processing of setting up with a new partner in Singapore to market and provide sales training services, both e-learning and workshops (the agent will deliver workshops).

I gather that non resident companies have to charge ‘with-holding tax’ of 30% or so. My partner also has a locally registered company that I could trade through. Any suggestions about pros and cons of the two approaches and are there others that I could consider?



Dear Bryan,

Thank you for your inquiry, I would be happy to speak to you to provide some more information please email me at jennifer@britcham.org.sg to schedule an appointment

The IRAS site also has some information which may be useful to you

Regards Jennifer Hainsworth Business Services Manager British Chamber of Commerce Singapore


Dear Bryan

Greetings from UKTI Singapore. I cover the education and training sector based at BHC Singapore.

On your enquiry about the withholding tax, you may wish to browse through the following:

Withholding tax (Resident versus Non Resident): http://www.iras.gov.sg/irasHome/page04.aspx?id=1338

Withholding tax (for payment to non-residents or non-resident companies): http://www.iras.gov.sg/irasHome/page04.aspx?id=562

Let me know if you have further questions. My email address is malcolm.yiong@fco.gov.uk

Best regards

Export Action Plan