The withholding tax is computed on the basis of certain types of payments of non-residents (important!) in Singapore. For example: 1) Interest, debt payments, commissions - 15%. 2) Any payments (e.g. royalties) arising from the use of immovable property - 10%. 3) Business management consulting services - taxed at the corporate tax rate. 4) Technical support and consulting services - as in (3). 5) Lease payments to (important!) non-resident company - 15%. Note the advantage of resident companies in Singapore - they do not pay the tax on dividends (only from a foreign source), from foreign affiliates, from fees for services abroad. The withholding tax rate for non-resident private persons is 15%.