Payment of interest to a non-resident is subject to withholding at 15%, or a reduced rate subject to tax treaties.
Payment of royalties to a non-resident is subject to withholding tax at 10%, or a reduced rate subject to tax treaties.
Singapore does not impose withholding tax on dividends paid.
Payment of technical assistance and service fees and management fees to a non-resident for services rendered in Singapore is subject to withholding tax at prevailing corporate tax rate of 17%. For payments to non-resident individuals, tax is to be withheld at 22%.