Withholding Tax: What is Withholding Tax

A person must withhold and pay the withheld tax to IRAS when certain types of payment (e.g. interest, royalty, services etc.) are made to a non-resident.
Watch this video or visit https://www.iras.gov.sg/taxes/withhol... for more information.

This information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

Visit https://www.iras.gov.sg for the latest information.

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