Client country · SGD
Your client is in Singapore. Here's what to know.
For Filipino freelancers who live in the Philippines and do the work here.
The short answer
Singapore withholding tax on non-resident professionals applies to services performed in Singapore, so work done entirely from the Philippines is generally not subject to it.
Where the tax goes
Who taxes your pay from a client in Singapore?
IRAS says non-resident professionals are not subject to withholding tax on income for services rendered wholly outside Singapore, even if a Singapore company pays.
So if you do all the work from the Philippines, the income is generally taxed only in the Philippines.
If you travel to Singapore to do part of the work (for example, on-site training or workshops), the part done in Singapore can be subject to Singapore withholding tax.
Before you get paid
Will anything be withheld?
For fully remote work, the Singapore payer generally does not need to withhold or file withholding tax.
If the client withholds anyway, ask them to check the IRAS guidance on services rendered outside Singapore. Show them where the work was done (your contract and invoices).
If part of the work is done in Singapore, the client should split the fee and apply withholding only to that part. Ask for their withholding records if anything is deducted.
Paperwork
What clients commonly ask for
- An invoice for each payment stating that the services were performed in the Philippines.
- A contract or statement of work.
- Some clients ask for a declaration of where the work is done, or your tax residency. Your BIR Certificate of Registration and TIN usually help.
Consumption tax
VAT / GST
Singapore has GST. When a GST-registered Singapore business buys services from overseas, it generally accounts for GST itself under a reverse charge. Different rules can apply to overseas suppliers selling digital services to consumers, so check IRAS if you sell to individuals.
Getting paid
Common ways clients pay
- Bank wire in SGD or USD
- Wise (SGD account details)
- Payoneer
- PayPal
- Upwork, Fiverr or other platforms
Fees and exchange rates differ by provider and change often. Compare what lands in your account with the take-home calculator.
Common mix-ups
Myths vs facts
MythA Singapore client means I have to file in Singapore.
FactNot generally, if all the work is done from the Philippines. Your filing obligations are with the BIR.
MythSingapore withholding applies to anyone a Singapore company pays.
FactFor non-resident professionals it applies to services performed in Singapore, not to work done wholly outside.
Your checklist
Before your next Singapore payout
- BIR registration done
- Invoices state the work was done in the Philippines
- Any on-site days in Singapore tracked separately
- Peso value and exchange-rate proof saved for each payout
- Tax option (8% or graduated) chosen on your first quarterly return
Same for every client
The Philippine side
- 1
Register with the BIR
Foreign clients do not register you. File Form 1901 (via ORUS or your RDO), get your Certificate of Registration, register your books and issue invoices.
- 2
You are taxed on worldwide income
Filipino citizens living in the Philippines are taxed on income from everywhere. Where the client is based does not remove your Philippine tax.
- 3
Pick 8% or graduated rates
If your gross is ₱3,000,000 or less and you are non-VAT, you can elect 8% (on gross above ₱250,000) instead of graduated rates plus 3% percentage tax. Elect it on your first quarterly return of the year.
- 4
Report in pesos and keep the rate
Record each payment in pesos on the day you receive or convert it, and keep proof of the exchange rate you used (platform statement, bank or e-wallet record). Use the same method all year.
- 5
Foreign tax withheld? Keep the proof
If tax was withheld abroad, Section 34(C) of the Tax Code may let you claim a foreign tax credit, subject to limits. Treaty relief may need extra paperwork, such as a BIR certificate of residence. Ask an accountant before relying on either.
Common questions
Will my Singapore client withhold tax from my fee?
Generally not if you do all the work from the Philippines. IRAS says withholding tax does not apply to non-resident professionals for services rendered wholly outside Singapore.
What if I fly to Singapore for a few days of work?
The part of the fee for work done in Singapore can be subject to Singapore withholding tax. Agree with the client how to split the fee, and keep the withholding records.
Do I still pay tax in the Philippines?
Yes. As a Philippine resident you report the income to the BIR and pay tax under the 8% option or graduated rates.
Tools for this
How much tax do I owe?
Self-Employed & Freelancer Tax Calculator
Compute your income tax under the 8% flat rate or graduated rates, with quarterly amounts and client-country warnings.
Open tool →
Upwork or Fiverr take-home?
Upwork & Fiverr Take-Home Calculator
From client rate to pesos in your account: platform fees, transfer fees, exchange rate and tax.
Open tool →
How much should I save each month?
Monthly Set-Aside Calculator
Know how much of each payout to set aside for tax and contributions so filing season is never a surprise.
Open tool →
Read next
Getting started
How to register as a freelancer with the BIR: a step-by-step guide for 2026
Registering with the BIR is the first step to freelancing legally in the Philippines. Here is what to prepare, how the process works online or at your RDO, and the mistakes that cost new freelancers money.
Read the guide →7 min read
Choosing your tax
8% flat rate vs graduated tax: which one actually saves you money as a Filipino freelancer?
The BIR gives Filipino freelancers a choice: pay 8% flat on gross income, or use the graduated tax table with optional deductions. The right answer depends on your income level and how many legitimate expenses you can document.
Read the guide →7 min read
Choosing your tax
How much should a Filipino freelancer set aside for taxes each month?
No one withholds tax from your freelance payouts, so a big bill can catch you off guard. Here is how to work out a set-aside amount, with a full ₱50,000-a-month example on both tax options.
Read the guide →7 min read
Sources: IRAS: Treatment of income for non-resident professionals · IRAS: Tax obligations for non-resident professionals · BIR: Philippines–Singapore convention (PDF) · BIR: Philippine Double Taxation Agreements
Last checked October 19, 2026. General information, not tax advice. Rules change, and your situation may differ if you travel to work, hold another citizenship, or run a foreign company. Check with the client's tax team or an accountant.