Are company directors taxed differently in Singapore?
For Singapore resident directors there is no difference. Their income is subject to the same progressive tax rates as any other local individual. For non-resident directors there is a special rule for income derived from Singapore: • Director fees, consultant fees and all other incomes are taxed at 20%. Keep in mind that we are not talking about shareholders here. Distribution of dividends to shareholders is tax-free in Singapore regardless of where the shareholders are located.
