Singapore Non Resident Tax Rates

Category
YA 2005 (%)
Employees Remuneration
Stay in Singapore  more than 60 days but less than 183 days Stay Less than  60 days
15.0
Exempt
Entertainer Income
15.0
Other Taxable Income
20.0
Capital Gains Tax
None
Royalty  Note: *10% effective 1 Jan 2005
15.0 *
Copyright
2.0
Directors' Remuneration
20.0
Interest
15.0
Management Fees
20.0
Professional Fees
15.0
International Arbitrators Fees
0.0