Singapore GST Calculator 2025 | 9% Tax Rate

  • Adam
  • November 3, 2025

Free Singapore GST calculator. Calculate 9% Goods & Services Tax instantly. Add/remove GST with official IRAS formulas. Updated 2025 with latest rates.

🇸🇬 Singapore GST Calculator

Calculate Goods and Services Tax - Updated 2025

Current Rate: 9%
GST Rate: 9%
Base Amount (Ex GST): $0.00
GST Amount: $0.00
Total Amount (Inc GST): $0.00

How to Calculate Singapore GST

Singapore's Goods and Services Tax (GST) is a value-added tax applied to most supplies of goods and services in Singapore, as well as imported goods. The current rate is 9%, which came into effect on January 1, 2024. GST is administered by the Inland Revenue Authority of Singapore (IRAS) and represents a significant portion of government revenue.

2024-2025 Update: GST increased from 8% to 9% on January 1, 2024. This was the second step of a two-stage rate increase from 7% to 9%, with the first step occurring on January 1, 2023.

Adding GST to a Price

When you need to add GST to a GST-exclusive price, use these formulas:

GST Amount = Base Price × 0.09
Total Price (Inc GST) = Base Price × 1.09

Example: If the base price is $100 (excluding GST):

GST Amount = $100 × 0.09 = $9.00

Total Price = $100 + $9.00 = $109.00

Removing GST from a Price

When you need to calculate the GST-exclusive price from a GST-inclusive price, use these formulas:

Base Price (Ex GST) = Total Price ÷ 1.09
GST Amount = Total Price - Base Price

Example: If the total price is $109 (including GST):

Base Price = $109 ÷ 1.09 = $100.00

GST Amount = $109 - $100 = $9.00

Helpful Tip: GST at 9% means that approximately 8.26% of the GST-inclusive price is the actual GST component (because 9÷109 ≈ 0.0826).

Understanding Singapore's GST System

What is GST?

GST (Goods and Services Tax) is a broad-based consumption tax applied to supplies of goods and services in Singapore, as well as on imported goods. It's a value-added tax where the final consumer bears the burden of the tax. Businesses collect GST from customers but can claim input tax credits for GST paid on business purchases and imports, ensuring tax only applies to the added value at each stage.

GST Rate Evolution

  • April 1, 1994: GST introduced at 3%
  • January 1, 2003: Rate increased to 4%
  • January 1, 2004: Rate increased to 5%
  • July 1, 2007: Rate increased to 7%
  • January 1, 2023: Rate increased to 8%
  • January 1, 2024: Rate increased to 9% (current rate)

GST Registration Requirements

Businesses in Singapore must register for GST if:

  • Annual turnover exceeds SGD 1 million - Mandatory registration threshold
  • Expected to exceed SGD 1 million within 12 months - Even if not reached yet
  • Making supplies of goods from Singapore - Even below the threshold

Businesses below the threshold can voluntarily register for GST to claim input tax credits on business purchases.

GST Treatment of Different Transactions

Standard Rate (9%): Most goods and services are subject to GST at 9%.

Zero-Rated (0%): Exports of goods and international services. Businesses can claim input tax credits on related expenses.

Exempt Supplies: Some supplies are exempt from GST, including:

  • Sale and lease of residential properties
  • Most financial services (banking, insurance, investment)
  • Sale and import of investment precious metals
  • Supply of digital payment tokens

Input Tax Credits

Registered businesses can claim input tax credits for GST paid on:

  • Goods and services purchased for business use
  • Imported goods
  • Capital goods and equipment

However, input tax cannot be claimed on:

  • Personal or private expenses
  • Purchases related to exempt supplies
  • Motor car expenses (with limited exceptions)
  • Entertainment expenses
  • Medical expenses

GST Filing and Compliance

Registered businesses must:

  • File GST Returns: Quarterly or monthly depending on business size
  • Maintain Records: Keep invoices and receipts for at least 5 years
  • Issue Tax Invoices: Provide itemized invoices showing GST component
  • Remit GST: Pay the difference between output tax (collected) and input tax (claimed)

GST-Free and Exempt Supplies in Singapore

Important Distinction: GST-free supplies (0% rate) allow input tax credit claims, while exempt supplies do not. This creates a real cost for exempt suppliers.

Zero-Rated Supplies (0% GST)

Zero-rated supplies have 0% GST but allow input tax credits:

  • Export of goods from Singapore
  • International services (transport, communications)
  • Supplies to foreign embassies and international organizations
  • Ship supplies to vessels proceeding overseas
  • Aircraft supplies for international journeys

Exempt Supplies (No GST, No Input Tax Credit)

Exempt supplies cannot claim input tax credits:

  • Residential Property: Sale and lease of residential properties (with some exceptions)
  • Financial Services: Banking, insurance, investment, money-changing services
  • Investment Precious Metals: Sale and import of gold, silver, platinum bullion
  • Digital Payment Tokens: Cryptocurrencies and blockchain-based tokens
  • Certain Healthcare Services: Services covered by Singapore's healthcare system

Items Subject to 9% Standard GST

Most goods and services are subject to the standard 9% GST rate, including:

  • Food and beverages (prepared foods, restaurants)
  • Alcohol and tobacco
  • Electronics and appliances
  • Clothing and footwear
  • Motor vehicles
  • Furniture and household items
  • Professional services (consulting, legal, accounting)
  • Utilities (electricity, water, gas)
  • Accommodation (hotels)
  • Transportation services
  • Entertainment and recreation

Singapore GST Quick Reference

Aspect Details
Current GST Rate 9% (effective January 1, 2024)
Previous Rate 8% (January 1, 2023 to December 31, 2023)
Introduction Date April 1, 1994 (at 3%)
Registration Threshold SGD 1 million annual turnover
Administering Authority Inland Revenue Authority of Singapore (IRAS)
Filing Frequency Quarterly or monthly (depending on business size)
Tax Type Value Added Tax (VAT)
Input Tax Credits Available for registered businesses on purchases
Revenue Contribution Approximately 21% of IRAS revenue (pre-rate change)
Rate Change History 3% (1994) → 4% (2003) → 5% (2004) → 7% (2007) → 8% (2023) → 9% (2024)

Frequently Asked Questions (FAQ)

What is GST in Singapore?
GST (Goods and Services Tax) is a value-added tax applied to most supplies of goods and services in Singapore, as well as on imported goods. The current rate is 9%. GST is ultimately borne by the final consumer, but businesses collect and remit it to the Inland Revenue Authority of Singapore (IRAS).
What is the current GST rate in Singapore?
The current GST rate in Singapore is 9%, effective from January 1, 2024. This was increased from 8% in a two-stage increase announced by the Singapore government to support expenditure on social services and infrastructure.
How do I calculate GST in Singapore?
To add GST: multiply the base price by 1.09 (for 9% rate). To remove GST: divide the total price by 1.09. For example, $100 with 9% GST becomes $109. To reverse: $109 ÷ 1.09 = $100. GST is approximately 8.26% of the GST-inclusive price.
Who needs to register for GST in Singapore?
Businesses must register for GST if their annual turnover exceeds SGD 1 million, or if they expect to exceed this amount within 12 months. Businesses making supplies of goods from Singapore or below the threshold can voluntarily register to claim input tax credits on purchases.
Are imports subject to GST in Singapore?
Yes, all goods imported into Singapore are subject to GST at the current rate of 9%. The GST is calculated on the customs value of the goods and is collected by Singapore Customs at the point of import. Registered businesses can claim input tax credits for GST paid on imports.
What are zero-rated supplies in Singapore?
Zero-rated supplies have 0% GST but allow input tax credits. These include exports of goods and international services. By zero-rating exports, Singapore ensures that exported goods are not subject to GST, maintaining competitiveness in international markets.
Can businesses claim input tax credits?
Yes, registered businesses can claim input tax credits for GST paid on goods and services purchased for business use, including capital goods, equipment, and imported items. However, input tax cannot be claimed on personal expenses, entertainment, medical expenses, or purchases related to exempt supplies.
Are residential property sales subject to GST?
No, the sale and lease of residential properties are exempt from GST in Singapore. This exemption applies to most residential housing transactions. However, commercial properties, short-term accommodation (hotels), and certain other property-related services may be subject to GST.
How often must businesses file GST returns in Singapore?
GST-registered businesses in Singapore must file GST returns either quarterly or monthly, depending on their business classification and turnover. The frequency is determined by IRAS based on company size and complexity. Returns must be filed on time to avoid penalties.
What is the GST rate increase history in Singapore?
GST was introduced at 3% in 1994 and increased to 4% in 2003, 5% in 2004, and 7% in 2007. It remained at 7% until January 1, 2023, when it increased to 8%. On January 1, 2024, it increased again to the current rate of 9% as part of a two-stage increase announced by the Singapore government.

Official Singapore Government Sources & References

All GST data is sourced from official Singapore government agencies and trusted financial authorities:

🏛️ IRAS - Current GST Rates and Information 📊 Inland Revenue Authority of Singapore (IRAS) - Official Tax Authority 📝 IRAS - GST Registration Requirements 📦 Singapore Customs - GST on Imports 🔄 IRAS - GST Rate Change Information ✅ IRAS - GST Basics and Exemptions

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