When Are Directors’ Fees Taxable in Singapore?

Offshore Tax with HTJ.tax · Aug 27, 2026 · 2m

When Are Directors’ Fees Taxable in Singapore?The Singapore tax treatment of directors’ fees depends primarily on the residence of the company paying the fees, rather than simply where the director happens to attend meetings.🇸🇬 1️⃣ Foreign Company With No Singapore PresenceGenerally, directors’ fees from a company that has no presence in Singapore are not taxable in Singapore, even if the director occasionally attends board meetings in Singapore.The general principle is that directors’ fees are sourced in the country where the company is resident.Therefore, physically holding a board meeting…