Singapore VAT Calculator 2026
Calculate Singapore GST at 9%
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Singapore GST in 2025: 9%, with a few traps for foreign sellers
Singapore charges a single Goods and Services Tax (GST) at 9% since 1 January 2024 (it stepped up from 7% in two phases — 8% in 2023 and 9% in 2024). There are no reduced rates and no luxury rates. The complications come from who has to register and where the supply is deemed to take place, not from the rate itself.
The calculator above lets you add 9% GST to a net price or extract 9% from a gross price. The notes below cover the registration thresholds, the zero-rated and exempt categories, and the GST OVR / Reverse Charge regimes that affect digital service providers and importers.
When you must register for GST
- Compulsory registration — retrospective: if your taxable turnover for the past 12 months exceeded SGD 1 million, you must register within 30 days.
- Compulsory registration — prospective: if you reasonably expect taxable turnover for the next 12 months to exceed SGD 1 million (with documentary evidence), you must register within 30 days of forming that expectation.
- Voluntary registration is available below the threshold and is common for B2B exporters who want to claim input tax on Singapore expenses.
- Overseas Vendor Registration (OVR): non-resident suppliers of digital services and remote services to non-GST-registered customers in Singapore must register if global turnover > SGD 1 million and B2C supplies into Singapore > SGD 100,000.
- Low-value goods (LVG): since 1 January 2023, LVG (≤ SGD 400) imported by air or post are subject to GST under OVR or the Redeliverer/Marketplace regime. Previously these were import-GST-free.
Standard-rated, zero-rated and exempt: the three buckets
Standard-rated (9%)
Most goods and services consumed in Singapore: retail, F&B, professional services, software licences, hotel stays, electricity. The default for any supply unless specifically zero-rated or exempt.
Zero-rated (0%)
Exports of goods and international services. Output GST is 0%, but input GST on related expenses is recoverable. Includes outbound shipping, international air/sea transport, and services rendered to overseas persons under Section 21(3).
Exempt
Sale and lease of residential property, financial services (most banking and insurance), investment precious metals, and digital payment tokens. Input tax is generally not recoverable, which is the practical sting.
Worked example: a SGD 1,000 invoice
A GST-registered Singapore consultancy bills a local corporate client SGD 1,000 net for advisory work. Standard-rated supply, no exemptions:
- Net fee: SGD 1,000.00
- GST at 9%: SGD 90.00
- Gross invoice: SGD 1,090.00
- The consultancy remits SGD 90 as output tax, less any input GST claimed on its own expenses.
For B2B with a GST-registered client, the client claims SGD 90 back as input tax — net cost to the customer is still SGD 1,000. For B2C (final consumer), GST is the consumer's real cost.
Reverse Charge for imported services and low-value goods
Singapore-resident GST-registered businesses that import services from overseas suppliers — and can't fully claim the input GST — must self-account for output GST on those imports under the Reverse Charge (RC) regime since 1 January 2020. Examples: a partly-exempt financial institution buying a SaaS subscription from a US vendor, or a holding company paying a foreign legal fee.
Wholly-taxable businesses (those that can fully claim input tax) generally don't face an RC cash-flow hit because the output tax is offset by an equal input tax claim, but they still need to report it. The calculator above does not compute RC — use IRAS' e-Tax Guide on Reverse Charge for self-account journals.
Frequently asked questions
Why is GST 9% now and not 7%?
The Singapore government legislated a two-step rate increase in Budget 2022 to fund rising healthcare expenditure: 7% → 8% on 1 January 2023, then 8% → 9% on 1 January 2024. Tax invoices issued in 2024 onwards must show 9%.
Are exports of goods always zero-rated?
Only if you hold the documentary evidence specified in the Export Documentation Guide (commercial invoice, packing list, transport documents, export permit, etc.). Without proof of export within the prescribed timeframe (60 days for sea/air, 30 days for hand-carried), IRAS can re-characterise the supply as standard-rated.
Do foreign digital service providers really need to register?
Yes if both thresholds are met: global turnover > SGD 1 million and B2C remote/digital supplies into Singapore > SGD 100,000 in the past 12 months. Streaming, e-learning, app stores, SaaS to consumers, and online media all fall under OVR.
Why is my landlord adding GST to my residential rent?
They shouldn't be — the lease of residential property is exempt under the Fourth Schedule of the GST Act. Furniture and fittings supplied separately can be standard-rated. If your landlord is a GST-registered company billing GST on residential rent, ask for the legal basis; it's usually a misclassification.
Are tourists eligible for GST refunds?
Yes, under the Tourist Refund Scheme (TRS). Tourists who buy goods worth ≥ SGD 100 (across up to three same-day receipts) at participating retailers can claim back the GST at the electronic Tourist Refund (eTRS) kiosks at Changi Airport or the Marina Bay Cruise Centre, provided the goods are exported within two months.
How is the 9% on a gross price worked out?
The GST fraction on a gross price is 9/109. To extract GST: gross × 9 ÷ 109. To get the net: gross × 100 ÷ 109. The calculator on this page does both directions — switch “Add GST” vs “Remove GST” mode at the top.
Official sources
- IRAS — Goods & Services Tax overview
- IRAS — GST registration thresholds (incl. OVR and LVG)
- IRAS — Zero-rated and exempt supplies
Last reviewed: 2026-05-10. Need to combine with corporate tax on the same income? See the related Singapore corporate tax calculator.