In Singapore, certain payments to non-residents face withholding tax (WHT):

Interest on loans and rentals from movable property: 15% WHT, unless a treaty lowers it.

Royalties: 10% WHT.

This tax is final and applies only to non-residents without a business or permanent establishment (PE) in Singapore.

Technical assistance and management fees for services done in Singapore by non-resident companies: taxed at the standard corporate rate (not final).

Exemptions or lower rates for royalties, interest, rentals, technical fees, or management fees can apply under tax incentives or double taxation agreements (DTAs).

Public entertainers and non-resident professionals working in Singapore:

• Public entertainers: 15% final tax on gross income, unless they’re taxed as Singapore residents.

• Non-resident professionals: 15% final tax on gross income, but they can choose 24% on net income if it’s cheaper.

Ship charter fees: No WHT.