请看这里，本人是学singaproe tax的，目前在做accountant.请打开看内容15% 是withholding tax rate and the company must give income tax department 1 month notice before you resign.你有跟公司说要回国？是不是刚拿到pr? withholding tax 是对国外收到singapore income 的人或公司。reaccording section 13 of the income tax act of singapore, you must submit 20% tax because you are foreigner（税率跟公司一样的，但是有一个对外国人的withholding tax rule requires 15%). if your employment exercisd in singapore for not more than 60 days(也就是说59天才不用交tax) in a calendar year, your employment income is exepted tax. if you work in singapore more than 183 days, you can select resident rate or non resisedent rate ( resident rate 比较低， 低于2w不用交税，还有可以claim personal relief;non resident 就不可以了,tax rate 跟公司一样（20％）或给你15％）. if you are less than 183 days, you are considerd as non-resident in singapore and will be liable to singapore tax. however, you can claim section 40 B relief.第一种情况： the relief is bas (more...)