🇸🇬 Singapore税务
新加坡网红税务新规：非货币收益超100新币须全额申报
来源：IRAS · IRAS Singapore生效日期：2024-10-25
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡税务局（IRAS）于2024年10月25日明确网红、内容创作者等数字从业者对非货币性收益（如赞助旅行、活动邀约、产品赠品）的纳税义务。核心规则包括：单次消费/试用类非货币福利若单价低于100新币且属一次性，可豁免申报；超过100新币须全额计税；家庭成员或朋友获益、以及重复性福利不适用100新币豁免门槛，必须全额申报；婚礼/生日赞助、差旅、装修等均属应税范围。企业若与新加坡网红合作，需确保合同明确收益性质，并留存价值证明，避免代扣代缴风险及后续稽查争议。
✅ 合规行动清单 · Compliance Checklist
- ›立即修订与新加坡网红的合作合同，明确标注非货币性收益性质及公允价值，由法务部于2024年12月31日前完成
- ›为所有单次非货币福利（如赠品、试用、邀约）建立价值评估台账，留存供应商报价单或市场公允价证明，自2024年10月25日起执行
- ›对家庭成员获益或重复性福利（如月度产品寄送）一律全额申报应税收入，不得适用100新币豁免，财务部须在每月15日前完成上月申报
- ›向IRAS提交2024年度预估非货币收益清单（含类型、估值依据、受益人关系），于2025年3月31日前完成
- ›Revise all contracts with Singapore-based influencers to explicitly specify the nature and fair market value of non-monetary benefits, completed by Legal Department by 31 December 2024
- ›Establish a valuation ledger for all one-off non-monetary benefits (e.g., gifts, trial products, event invitations), retaining supplier invoices or third-party fair market value evidence, effective from 25 October 2024
- ›Report 100% of non-monetary benefits provided to family members or recurring benefits (e.g., monthly product shipments) as taxable income—no S$100 exemption applies; Finance Department must file monthly returns by the 15th of the following month
- ›Submit an annual estimated non-monetary benefits schedule (including type, valuation methodology, and beneficiary relationship) to IRAS by 31 March 2025
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立即咨询 →常见问题解答
我们公司向新加坡网红赠送价值80新币的产品用于测评，是否需要代扣税？+
不需要。根据IRAS最新指引，单次用于测评或一次性消费的非货币福利，若单件价值低于100新币，无需申报和缴税，企业亦无代扣义务。但需保留产品价值证明及用途说明以备核查。
若网红带家属参加品牌赞助的海外旅行，总费用5000新币，如何计税？+
全部5000新币须全额计入网红应税收入。IRAS明确规定：提供给网红家人或朋友的福利不适用100新币豁免，无论是否‘陪同’，均视为对网红本人的实质性报酬，企业应协助其准确申报。
新加坡网红收到婚庆品牌赞助的场地+摄影服务（市价3000新币），是否征税？+
是，全额征税。IRAS明列‘婚礼、生日等私人活动赞助’属于应税非货币收益，且不满足一次性低值豁免条件（已超100新币），网红须按3000新币公允价值申报所得并缴税。
我们按月向新加坡网红支付现金+免费办公空间使用权，后者如何估值报税？+
办公空间属于持续性非货币福利，不适用100新币豁免。应按市场租金公允价值每月评估并计入收入；建议参考同区域类似面积商用空间月租报价，IRAS接受合理第三方估价依据。
中国MCN机构签约新加坡网红，是否需在新加坡注册公司或缴税？+
机构本身若未在新加坡构成常设机构（如无固定办公场所、员工），通常无需注册缴税；但须提醒网红自行履行IRAS申报义务。若机构代付收益或控制资金流，可能被认定为税务代理人，承担协查责任。
相关关键词
新加坡网红税务IRAS合规非货币收益申报KOL税务指南东南亚数字税收
📄 官方原文参考（英文）点击展开
Forum Reply Resources available for taxpayers such as influencers, to help them better understand tax obligations Share: 25 Oct 2024 We thank the writer for the opportunity to clarify the tax treatment for non-monetary payments/ benefits-in-kind for influencers.Influencers such as artistes, content creators, and key opinion leaders will have to declare all income and benefits, both monetary and non-monetary. Non-monetary benefits need not be declared if they are for one-off consumption or testing, and the value of each benefit is under $100. Non-monetary benefits exceeding $100 must be fully declared and subject to tax. These include sponsorships for events (e.g. weddings and birthdays), travel, or renovations. The $100 threshold does not apply to recurring benefits or those provided to influencers’ families and friends. In such cases, the full value of the benefits must be declared and subject to tax. These guidelines, which include examples for easier understanding, are accessible via the IRAS website and social media platforms. IRAS has also been actively engaging taxpayers involved in the digital economy to inform and educate them on their tax reporting obligations. Taxpayers can also contact IRAS at 1800 356 8300 or use the live chat function on the IRAS website.Kelly Wee (Ms)Director (Corporate Communications)Inland Revenue Authority of Singapore