GST Computation
2019-10-03What is Corporate Tax
2019-11-06
Withholding Tax Rate
Withholding Tax Rates for Services, Interest, Royalty, Rent of Movable Properties, etc.
| Nature of Income | Tax Rate |
| Interest, commission, fee or other payment in connection with any loan or indebtedness | 15% 1 |
| Royalty or other lump sum payments for the use of moveable properties | 10% 12 |
| Royalty and other payment made to author, composer or choreographer | 22% 2 |
| Payment for the use of or the right to use scientific, technical, industrial or commercial knowledge or information | 10% 12 |
| Rent or other payments for the use of moveable properties | 15% 1 |
| Technical assistance and service fees | Prevailing Corporate Tax rate 35 |
| Management fees | Prevailing Corporate Tax rate 35 |
| Time, voyage and bareboat charter fees for charter of aircrafts | Applicable aircraft charter rates |
| Time, voyage and bareboat charter fees for the charter of ships | Nil |
| Proceeds from sale of any real property by a non-resident property trader | 15% |
| Distribution of taxable income made by REIT to unitholder who is a non-resident (other than an individual) | 10% 4 |
Withholding Tax Rates for Non-Resident Directors, Professionals, Public Entertainers and International Market Agents
| Nature of Income | Tax Rate |
| Payment to Non-Resident Director | 22% (20% prior to Year 2016) |
| Payment to Non-Resident Professional/Foreign Firms (Unincorporated) | 15% on gross income or prevailing non-resident individual rate on net income |
| Payment to Non-Resident Public Entertainer | 10% on gross income (till 31 Mar 2022) |
| Commission/Payment to Non-Resident International Market Agent | 3% |
Singapore FOZL Group Pte. Ltd.
Accounting and Corporate Regulatory Authority of Singapore licensed corporate advisory firm.
Singapore Company Registration, Annual Return, Accounting & Tax
Trademark Registration, Corporate Advisory, Serviced Offices.
6 Raffles Quay，#14-02， #14-06， Singapore 048580
