Professional Withholding Tax Services in Singapore
Stay compliant with withholding tax in Singapore by navigating IRAS regulations effectively, avoiding costly penalties, and ensuring accuracy in cross-border transactions.
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What is Withholding Tax in Singapore?
A non-negotiable compliance requirement when making payments to non-residents — don’t let WHT errors cost your business.
Withholding tax (WHT) applies to various types of income deemed to be sourced in Singapore, including interest, royalties, technical service fees, and the rental of movable property. The withholding tax rates depend on the type of payment, ranging from 0% to 24% and can be influenced by Double Taxation Agreements (DTAs) that Singapore has with other countries. For example:
- Dividends: Generally 0%.
- Interest: Typically 15%.
- Royalties: Typically 10%.
- Technical Assistance and Service Fees/Management Fees: 17% (prevailing corporate income tax rate).
Withholding Tax Compliance Services by VIVOS
Ensure You Apply the Right WHT Rates, File on Time, and Avoid IRAS Penalties. VIVOS offers full-spectrum WHT support for local and cross-border transactions.
- WHT applicability analysis for interest, royalties, and service fees
- Calculation of correct WHT rates (standard or reduced under tax treaties)
- Electronic filing and IRAS payment processing
- Guidance on characterisation of payments (e.g. software rights vs. article)
- Consolidated filings for repeated payments within 60 days
- Voluntary disclosure support for past WHT errors
- End-to-end contract review and WHT exposure advisory
Apply Correct WHT Rates and Save Yourself From IRAS’s Penalties
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What Our Clients Are Saying
Frequently Asked
Questions
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What is the withholding tax rate for services in Singapore?
The withholding tax rate for technical or management services performed in Singapore by non-residents is 17% for companies and 24% for individuals. Rates can vary with tax treaties.
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When must WHT be filed and paid in Singapore?
By the 15th of the second month after payment to a non-resident is made or credited.
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What qualifies as a non-resident?
Any individual or entity not managed and controlled from Singapore, or spending less than 183 days in Singapore during the calendar year.
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Can withholding tax rates be reduced?
Yes. Singapore has signed over 80 Double Tax Agreements (DTAs) with other jurisdictions. These agreements often provide for reduced withholding tax rates; however, the payee must obtain and present a valid Certificate of Residence from their home jurisdiction to enjoy these benefits
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Do payments to Singapore branches of foreign companies need WHT?
No. Withholding tax does not apply to payments made to Singapore branches of foreign companies. However, the branch is required to declare the income received in its annual corporate tax return to IRAS.
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What if I missed filing WHT in the past?
If withholding tax has not been filed on time, voluntary disclosure is the best course of action. VIVOS can assist in preparing and submitting the disclosure to IRAS, helping to reduce penalties. The sooner the disclosure is made, the greater the likelihood of a favourable outcome.

