Singapore's Goods and Services Tax is a 9% tax on almost everything you buy — from kopi at a hawker stall run by a GST-registered business to a new laptop. It is collected by businesses and paid over to IRAS. Here is how it works for shoppers, freelancers and small businesses in 2026.
The current rate: 9%
GST rose in two steps under Budget 2022 — from 7% to 8% on 1 January 2023, then to 9% on 1 January 2024. Budget 2026 introduced no new indirect tax measures, so 9% remains the rate.
| From | GST rate |
|---|---|
| 1 April 1994 (introduced) | 3% |
| 1 January 2003 | 4% |
| 1 January 2004 | 5% |
| 1 July 2007 | 7% |
| 1 January 2023 | 8% |
| 1 January 2024 | 9% |
Adding and removing GST
Two pieces of arithmetic cover nearly every case:
- Add GST to a net price: multiply by 1.09. A S$200 service becomes S$218.
- Find the GST inside a GST-inclusive price: multiply by 9/109. A S$1,090 receipt contains S$90 of GST, not S$98.10.
Common mistake: taking 9% of an inclusive price overstates the GST. Always use the 9/109 fraction when working backwards.
Add or strip GST from any amount.
Use the Singapore GST Calculator →Who has to register?
A business must register when its taxable turnover crosses S$1 million, judged two ways:
- Retrospective: turnover for the calendar year just ended was more than S$1 million. Apply within 30 days of the end of that year.
- Prospective: you can reasonably expect more than S$1 million in the next 12 months — for example, after signing a large contract. Apply within 30 days of forming that expectation.
Smaller businesses may register voluntarily to claim GST on their costs, but must then stay registered for at least two years and keep up with the filing. Sole proprietors and freelancers below S$1 million usually stay unregistered — and if you are not registered, you must not charge GST.
How a GST-registered business pays
Registered businesses charge GST on their sales (output tax) and claim back GST on their business purchases (input tax). Only the difference goes to IRAS.
| Quarter for a small café | Amount |
|---|---|
| Sales including GST | S$218,000 |
| Output tax (× 9/109) | S$18,000 |
| Purchases from GST-registered suppliers, incl. GST | S$109,000 |
| Input tax claimable (× 9/109) | S$9,000 |
| Net GST payable to IRAS | S$9,000 |
Returns (Form GST F5) are usually quarterly and due, with payment, one month after the quarter ends. Late payment draws a 5% penalty, with further penalties if it stays unpaid.
Standard-rated, zero-rated and exempt
| Type | GST charged | Examples | Can claim input tax? |
|---|---|---|---|
| Standard-rated | 9% | Most goods and services sold in Singapore | Yes |
| Zero-rated | 0% | Exported goods, international services | Yes |
| Exempt | None | Sale and lease of residential property, most financial services, investment precious metals, digital payment tokens | Generally no |
The difference between zero-rated and exempt matters more than it looks: zero-rated businesses can still recover GST on their costs, while exempt supplies cannot.
Overseas sellers and imports
GST also reaches online purchases from abroad. Under the Overseas Vendor Registration regime, large foreign platforms charge 9% on digital services such as streaming and apps, on imported remote services, and on low-value goods worth up to S$400 shipped by air or post. Goods above that value pay GST at the border on import.
Tips for consumers
- Displayed prices must include GST when a registered business quotes prices to the public — look for "price inclusive of GST".
- Tourists can reclaim GST through the Tourist Refund Scheme on qualifying purchases from participating retailers, typically with a minimum spend of S$100 per receipt.
- Service charge at restaurants is also subject to GST, which is why a "++" bill adds both.
Based on IRAS rules as of October 2026. GST classification can be technical — confirm specific goods, services and registration questions with IRAS or a GST adviser.
Frequently asked questions
What is the GST rate in Singapore in 2026?
Singapore's GST rate is 9%. It has been 9% since 1 January 2024, and Budget 2026 did not change it.
How do I calculate GST from a GST-inclusive price in Singapore?
Multiply the inclusive price by 9/109. For example, a S$1,090 bill contains S$90 of GST.
When must a business register for GST in Singapore?
When taxable turnover exceeded S$1 million in the past calendar year, or is expected to exceed S$1 million in the next 12 months. Registration is due within 30 days.
Can a freelancer charge GST in Singapore?
Only if they are GST-registered. Businesses and freelancers that are not registered must not charge GST.