Non-resident professionals

Key requirements

The category includes consultants, trainers, coaches, visiting speakers and experts exercising an independent vocation in Singapore. It can include an individual operating through a foreign unincorporated firm, whose defined scope excludes certain universities, clubs and government bodies. The source describes non-residence where presence is below 183 days in a calendar year. Identify the legal supplier and nature of the engagement before applying the professional withholding regime. A short visit is not by itself an exemption, and a contract labelled consultancy may still require analysis of whether the individual is an employee.