Singapore withholding tax applies to interest charged on overdue trade accounts, interest on credit terms paid to a non-resident supplier, and commission or loan fees that are paid to a non-resident.
Royalties are subject to Singapore withholding tax at either 10% or at the prevailing corporate rates. Withholding tax also applies to any payments involving the use of commercial, scientific, technical or industrial knowledge for business activities, or the hiring of non-resident experts to render these skills on your behalf.
Singapore withholding tax may apply to payments due to foreign entities that provide management services or help you manage your business. These fees are subject to certain conditions, such as double taxation agreements and if your company is permanently established in Singapore or otherwise.
Singapore withholding tax payment made to non-resident companies is subject to Singapore withholding tax when you hire them to install equipment, provide technical support, provide training and consultancy services, and other similar services within Singapore. Do note that remotely-provided services are not subjected to withholding tax.
Rent or payments paid to the non-resident company for movable property will be subject to Singapore withholding tax.