How to Calculate GST in Singapore, With Service Charge
How to calculate Singapore GST: add 9% to a price, take the GST out of a total, and add service charge plus GST, with formulas and worked examples.
Singapore’s GST is 9%, and working it out is quick once you know which number to multiply by. Here are the formulas, worked examples, and the one most people get wrong: taking GST out of a price that already includes it. For a quick answer, use our free Singapore GST calculator.
TL;DR
- Add GST: price × 1.09. The GST alone is price × 0.09.
- Remove GST: total ÷ 1.09 gives the price before GST. The GST inside is total × 9/109.
- Service charge and GST: menu price × 1.10 × 1.09 = menu price × 1.199.
- Only GST-registered businesses charge GST, and exports are 0%.
| You have… | You want… | Do this | Example |
|---|---|---|---|
| A price before GST | The GST | × 0.09 | S$200 → S$18 |
| A price before GST | The total with GST | × 1.09 | S$200 → S$218 |
| A GST-inclusive total | The GST inside it | × 9 ÷ 109 | S$109 → S$9 |
| A GST-inclusive total | The price before GST | ÷ 1.09 | S$109 → S$100 |
| A menu price | Total with service charge and GST | × 1.199 | S$80 → S$95.92 |
| A restaurant bill total | The menu price | ÷ 1.199 | S$95.92 → S$80 |
Try it
Enter a price, choose whether it already includes GST, and pick what you’re selling. The calculator uses the same tax engine as GoodVat’s API, so it also handles sales from overseas sellers. The full Singapore GST calculator adds tables of common amounts and service charge totals.
GST · Singapore · Standard Tangible Goods
S$9.00GST to add to the price
9% GST
- Price excluding GSTS$100.00
- Singapore GST9%S$9.00
- Total including GSTS$109.00
Selling to customers in Singapore? Get GST right on every order.
GoodVat charges Singapore GST at checkout through one API, alongside VAT, GST and sales tax in your other markets.
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Rates and rules from GoodVat’s tax engine, kept current as they change. A calculation tool, not tax advice. Open the full Singapore GST calculator.
Adding GST to a price
Multiply the price before GST by 1.09.
Example: a web designer invoices a client S$1,250 for a website.
- GST: S$1,250 × 0.09 = S$112.50
- Total: S$1,250 + S$112.50 = S$1,362.50
On an invoice with several lines, GST-registered businesses usually work out the GST on the invoice total and round it to the nearest cent, rather than rounding every line.
Taking GST out of a price
Prices to consumers in Singapore have to include GST, so you often start from a GST-inclusive total: a receipt, a supplier’s quote, your own product page.
Divide by 1.09 to get the price before GST. The GST is what’s left.
Example: a receipt for S$54.50, GST included.
- Price before GST: S$54.50 ÷ 1.09 = S$50.00
- GST: S$54.50 − S$50.00 = S$4.50
The common mistake: taking 9% of the total. 9% of S$54.50 is S$4.91, which is too much, because the 9% was added to S$50, not S$54.50. The GST inside a GST-inclusive price is always 9/109 of it, about 8.26%.
Service charge and GST
Restaurants, bars and hotels in Singapore usually add a 10% service charge, and GST is charged on top of it. That’s why a restaurant bill comes to so much more than the menu prices.
Work it out in two steps, or one:
| Step | Example: a S$80 dinner |
|---|---|
| Menu price | S$80.00 |
| + 10% service charge | S$8.00 |
| = Subtotal | S$88.00 |
| + 9% GST on the subtotal | S$7.92 |
| = Total | S$95.92 |
In one step: S$80 × 1.199 = S$95.92. To go back from a bill to the menu price, divide by 1.199.
This is also why restaurant menus can show prices before GST and service charge, which other businesses can’t: places that charge a service charge may display prices without them, as long as they show a clear notice such as “Prices are subject to service charge and GST”. Shops, websites and most other businesses must show GST-inclusive prices.
When GST isn’t charged
Not every price in Singapore has GST in it:
- The seller isn’t GST-registered. Registration is only compulsory over S$1 million of taxable turnover a year, so many small businesses don’t charge GST, and mustn’t. See Singapore GST registration.
- Exports. Goods shipped out of Singapore and services for overseas clients are zero-rated at 0%.
- Exempt supplies: most financial services, residential rent and property sales, investment gold and digital payment tokens.
- Sales from overseas. A foreign online seller charges Singapore GST only once it’s registered under the Overseas Vendor Registration regime. See Singapore GST for overseas sellers.
Older rates
If you’re checking an old invoice, use the rate in force on its date:
| Date of the sale | GST rate | Multiply by |
|---|---|---|
| Until 31 December 2022 | 7% | 1.07 |
| 1 January to 31 December 2023 | 8% | 1.08 |
| From 1 January 2024 | 9% | 1.09 |
Selling to Singapore, or from it?
The calculator above is fine for one price. At checkout, your store needs the right answer for every order: 9% in Singapore, 0% on exports, and the local VAT, GST or sales tax wherever else your customers are. GoodVat does that through one API, and the Singapore GST guide covers registration, invoices and returns.
FAQ
How do I calculate 9% GST in Singapore?
Multiply the price before GST by 0.09 to get the GST, or by 1.09 to get the total. On a S$200 price, the GST is S$18 and the total is S$218. To take GST out of a GST-inclusive price, multiply the total by 9/109: a S$109 total includes S$9 of GST.
How do I remove GST from a price in Singapore?
Divide the GST-inclusive price by 1.09 to get the price before GST, and subtract to get the GST. For S$54.50, the price before GST is S$50.00 and the GST is S$4.50. Don’t take 9% off the total: that gives S$4.91, which is too much, because the 9% was added to the smaller, pre-GST price.
How is service charge and GST calculated in Singapore?
The 10% service charge is added first, then 9% GST is charged on the price plus the service charge. So the total is the menu price times 1.10 times 1.09, which is 1.199. An S$80 bill becomes S$88 with service charge and S$95.92 with GST. To get back to the menu price, divide the total by 1.199.
Do all businesses in Singapore charge GST?
No. Only GST-registered businesses can charge GST, and registration is compulsory only once taxable turnover passes S$1 million a year. A smaller business that hasn’t registered must not add GST to its prices or invoices. You can check whether a business is registered in the IRAS GST Registered Business Search.
Is GST charged on exports from Singapore?
No. Goods exported from Singapore and international services supplied to overseas clients are zero-rated: the business charges 0% GST, as long as it keeps proof of export. They still count as taxable turnover for the S$1 million registration threshold.