How GST works in Singapore
GST is a tax on most goods and services sold in Singapore. The current rate is 9%, in effect since 1 January 2024. A GST-registered business charges GST on what it sells and pays it to IRAS, and it can usually claim back the GST it pays on its own business purchases.
Registration becomes compulsory once a business's taxable turnover passes S$1 million in a year. Below that, a business can still register voluntarily. If you are not registered, you do not charge GST.
GST-inclusive vs GST-exclusive pricing
A GST-exclusive price is the amount before GST is added. A GST-inclusive price already has the GST built in. The two describe the same sale but list a different headline number, so the wording matters.
Quotes go wrong when a price is written without saying which one it is. The seller assumes GST goes on top, the buyer assumes it is already included, and the gap only shows up at invoicing. If you send or accept a quote, say plainly whether the figure includes or excludes GST. Enter a number above and switch the toggle to see exactly how the two differ on your amount.
What has to appear on a tax invoice
When a GST-registered business sells to another business, it issues a tax invoice. In plain terms, that usually means showing:
- the words "tax invoice"
- your business name, address and GST registration number
- an invoice number and the date
- the customer's name and address
- a description of what was sold
- the amount before GST, the GST charged, and the total, with the GST shown separately (or a note that the total includes GST)
Keeping this consistent is what makes your records line up at filing time. For the exact current requirements, check the source below.
Common questions
What is the GST rate in Singapore?
The Singapore GST rate is 9%, in effect since 1 January 2024.
Who has to charge GST?
GST-registered businesses. Registration is compulsory once taxable turnover passes S$1 million in a year, and optional below that.
How do I remove GST from a total?
Divide the GST-inclusive amount by one plus the GST rate to get the amount before GST, and the difference is the GST. The calculator above does this when you choose "Amount includes GST".
Is a GST calculator the same as filing GST?
No. This works out the figures for you. Filing your GST returns is done through IRAS, and this tool is not tax advice.
Where to check
For the current rate, registration rules and tax invoice requirements, the authoritative source is IRAS.