Singapore withholding tax – payment for web-hosting services provided by a non-resident company

On 2 July 2014, IRAS has updated the content of withholding tax’s FAQ (For payments made to non-resident companies).

IRAS takes the position that Singapore withholding tax is applicable if the payment for web-hosting services is made to a non-resident company for the work done in Singapore.  The payer is required to withhold tax at the rate of 17% (prevailing corporate tax rate).

Where there is a payment for rental of equipment such as the leasing of a server, it is also subject to a final withholding tax at 15% or at a reduced rate as specified in the relevant Double Taxation Agreement.

If you have any questions regarding the above, please contact us at

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