
Withholding Tax Services in Singapore
Ensure cross-border tax compliance, avoid costly penalties, and navigate IRAS rules with confidence
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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 when a Singapore-based business or individual pays certain types of income to non-residents (companies or individuals). These payments include royalties, interest, management fees, and professional services. Depending on the nature of the income, WHT rates range from 0% to 24%.
Singapore imposes strict deadlines: you must file and pay WHT to IRAS by the 15th of the second month following payment. Penalties for missing this deadline are steep — starting at 5% and compounding monthly.
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 over 80 Double Tax Agreements (DTAs) that allow for lower rates. A Certificate of Residence is required from the payee’s jurisdiction.
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Do payments to Singapore branches of foreign companies need WHT?
No. But the branch must report the income in its annual tax return.
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What if I missed filing WHT in the past?
VIVOS can assist with voluntary disclosure to IRAS to minimise penalties. The sooner the issue is reported, the better the outcome typically is.