> Doing Business in Singapore > About Singapore Tax > Withholding Tax > What Types Of Payments Are Subject To Withholding Tax

What Types Of Payments Are Subject To Withholding Tax?

  • Any payment listed under S45 of the Singapore Income Tax Act.
  • Types of payment mainly include:


    • • payment of commission fees to overseas agents

      • payment of director’s fees to non-resident directors

      • payment of professional fees to offshore accountants


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