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SINGAPORE
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
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E-mail:info@ahkcpa.com Phone: + 86 755 82685893 Fax: + 86 755 61640717
ADD: A29 F/4, Overseas Frendship Building, yingchun Road, Lo Wu District, Shenzhen China
Time: GMT + 8, Hong Kong and Shenzhen ICP NO.