What is the GST rate in Singapore?

9%, since 1 January 2024. It was 7% until the end of 2022 and 8% during 2023. The same single rate applies to almost everything that is taxed: there are no reduced rates for food, books or children's clothes. Exports and international services are zero-rated at 0%, and a few supplies such as financial services and residential rent are exempt.

When do I have to register for GST in Singapore?

When your taxable turnover goes over S$1 million. You must register if it was more than S$1 million in the last calendar year, or if you expect it to be more than S$1 million in the next 12 months. You have 30 days to apply. Below the threshold, registering is voluntary, but once registered you have to stay registered for at least two years.

Is Singapore GST the same as VAT?

Yes, in everything but the name. GST (goods and services tax) is a value-added tax: each GST-registered business charges it on its sales, claims back the GST it paid on its business purchases, and pays the difference to IRAS. Singapore, Australia, New Zealand, Canada and India call it GST; the UK and the EU call it VAT.

Do overseas companies have to charge Singapore GST?

Some do. An overseas business selling digital or other remote services, or low-value goods of S$400 or less, to Singapore consumers must register under the Overseas Vendor Registration regime once its global turnover is over S$1 million and those sales to Singapore are over S$100,000 a year. Sales to GST-registered Singapore businesses are generally not charged GST.

How often do I file a GST return in Singapore?

Usually every quarter. Most GST-registered businesses file a GST F5 return for each three-month period and must file and pay within one month after the period ends. You can apply to file monthly, which suits businesses that usually get refunds. Returns are filed on the myTax Portal, and a nil return is still due when you had no sales.

Do I show prices with or without GST in Singapore?

With GST, when you sell to consumers. A GST-registered business must quote and display prices to the public inclusive of GST, so the price on the shelf or the product page is what the customer pays. Prices to other businesses can be quoted before GST, as long as it's clear GST will be added.

Singapore GST Guide (2026): 9% Rate, Registration, Returns

Short answer: Singapore charges a single 9% GST on most goods and services. A business has to register once its taxable turnover passes S$1 million a year, then charge 9% on its Singapore sales, show GST-inclusive prices to consumers and file a GST F5 return every quarter. Exports are zero-rated. Overseas sellers of digital services, remote services and parcels of S$400 or less to Singapore consumers register under a separate regime once those sales pass S$100,000 a year.

This hub is for small businesses dealing with Singapore GST: a Singapore company selling online at home and abroad, and an overseas store or SaaS business with customers in Singapore. It’s current as of 8 November 2026.

What applies to you

You are…	What you do about GST	Start here
A Singapore business with taxable turnover under S$1 million	Nothing yet. Registering is optional	GST registration
A Singapore business over S$1 million, or expecting to be within 12 months	Register within 30 days, then charge 9%	GST registration
A Singapore business exporting goods or selling services to overseas clients	Charge 0% (zero-rated), keep proof of export	Zero-rated and exempt
An overseas business selling digital or remote services to Singapore consumers	Register under OVR once over S$100,000 a year to Singapore	Selling to Singapore from overseas
An overseas store shipping parcels of S$400 or less to Singapore consumers	Same: OVR once over S$100,000 a year	Selling to Singapore from overseas
An overseas store shipping parcels over S$400	No registration. The buyer pays GST at import	Imports
Selling to GST-registered Singapore businesses from overseas	Don’t charge GST. The customer handles it	Selling to Singapore from overseas

The GST rate: 9%

Singapore has one standard rate, 9%, in force since 1 January 2024. It went up in two steps:

Period	GST rate
1 July 2007 to 31 December 2022	7%
1 January to 31 December 2023	8%
From 1 January 2024	9%

There are no reduced rates. Food, books, medicine and children’s clothes are all taxed at 9%, which makes Singapore simpler than the UK or most of the EU. Everything is either standard-rated (9%), zero-rated (0%) or exempt.

Work out the GST on a Singapore sale:

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.

The two numbers to remember: to add GST, multiply by 1.09. To find the GST inside a GST-inclusive price, multiply by 9/109. A S$109 price includes S$9 of GST. The Singapore GST calculator has tables of common amounts and service charge totals.

Who has to register

GST registration in Singapore depends on your taxable turnover: your standard-rated and zero-rated sales, wherever your customers are. Exempt sales (such as residential rent) and sales of your own business assets don’t count.

You must register when either test is met:

Looking back: your taxable turnover for the calendar year was more than S$1 million. Apply by 30 January; you’re registered from 1 March.
Looking forward: you can reasonably expect taxable turnover of more than S$1 million in the next 12 months, backed by contracts or orders. Apply within 30 days; you’re registered from two months after that date.

Below S$1 million, registering is voluntary. It lets you claim back the GST on your costs and look established to business customers, but you must stay registered for at least two years, charge 9% on your Singapore sales and file every quarter.

The full process, including the e-learning course IRAS asks voluntary registrants to complete, is in Singapore GST registration.

Charging GST: prices and invoices

Once registered, you charge 9% on your standard-rated sales from your effective date of registration.

Prices to consumers include GST. A GST-registered business must quote and display prices to the public with GST included. Your Shopify product page, menu or shelf price is the price the customer pays.
Tax invoices for business customers. When a GST-registered customer buys from you, issue a tax invoice within 30 days. It shows your GST registration number, the date, the customer’s name and address, a description of what you sold, the amount before GST, the GST and the total. They need it to claim the GST back.
Simplified tax invoices are enough when the total, including GST, is S$1,000 or less: you can leave out the customer’s details and show a GST-inclusive total with “price includes GST”.
Invoices in another currency must still show the GST amount in Singapore dollars, converted at an exchange rate IRAS accepts.
Rounding: work out GST on the invoice total and round it to the nearest cent.

E-invoicing with InvoiceNow

IRAS is phasing in InvoiceNow, Singapore’s e-invoicing network built on Peppol. Businesses in scope send their invoice data to IRAS through an InvoiceNow solution as they invoice. The dates depend on when and how you register, and for existing businesses on the supplies on their 2025 returns:

From	Who has to use InvoiceNow
1 November 2025	Companies registering voluntarily within 6 months of incorporation
1 April 2026	Every new voluntary registrant
1 April 2028	New compulsory registrants, and existing businesses with supplies of S$200,000 or less
1 April 2029	Existing businesses with supplies of S$1 million or less
1 April 2030	Existing businesses with supplies of S$4 million or less
1 April 2031	Every other GST-registered business

Overseas vendors registered under OVR are exempt. Any business can adopt InvoiceNow before its date. Our e-invoicing guides explain how Peppol works.

Zero-rated and exempt sales

Zero-rated (0%) sales are taxable, so they count towards the S$1 million threshold and you can claim back the GST on related costs. The main ones:

Exports of goods: you ship goods to an address outside Singapore and keep the export evidence (carrier tracking, the export permit or airway bill, and the commercial invoice).
International services: services to an overseas client that are consumed outside Singapore, such as design or consulting for an overseas business.

Exempt sales carry no GST, don’t count towards the threshold, and you can’t claim back the GST on the costs of making them:

most financial services (lending, bank accounts, life insurance)
the sale and lease of residential property
investment precious metals, such as gold bars and coins of high purity
digital payment tokens, such as Bitcoin, when exchanged

Selling mostly exports? Registering is often worth it even under S$1 million, because your returns turn into refunds of the GST you paid on stock, packaging and software.

Imports

Goods coming into Singapore are charged 9% GST by Singapore Customs, on their value plus shipping, insurance and any duty. Who pays depends on the value:

Over S$400: GST is collected at the border. The courier or Singapore Post collects it from the buyer, or the importer pays it through a customs permit.
S$400 or less, by air or post: no GST at the border. Instead, since 1 January 2023, an overseas seller or marketplace registered under OVR charges 9% at checkout. These are low-value goods.

GST-registered businesses claim back the import GST on their next GST F5 return, like any other GST on business costs.

Selling to Singapore from overseas

Singapore taxes digital services, remote services and low-value goods sold to its consumers by businesses abroad. An overseas business must register under the Overseas Vendor Registration (OVR) regime when, over a calendar year (or expected over the next 12 months):

its global turnover is more than S$1 million, and
its sales of those services and goods to Singapore consumers are more than S$100,000.

Marketplaces that process the sales, such as app stores and online marketplaces, charge the GST instead of their sellers. Sales to GST-registered Singapore businesses are generally not charged GST: the customer accounts for it.

The details, including the simplified pay-only registration and a worked example, are in Singapore GST for overseas sellers.

Filing and paying: the GST F5 return

GST-registered businesses file a GST F5 return for each accounting period, which is quarterly unless you apply to file monthly.

Deadline: file and pay within one month after the end of the quarter. For January to March, that’s 30 April.
Where: on the myTax Portal, using your Singpass or Corppass. Paper returns aren’t accepted.
What goes on it: your standard-rated, zero-rated and exempt sales, the GST you charged (output tax), the GST you paid on purchases and imports (input tax), and the difference you pay or get back.
Nil returns are still due in a quarter with no sales.
Late filing costs S$200 straight away, then S$200 for every further completed month, up to S$10,000 per return.
Late payment costs 5% of the unpaid GST, then 2% a month once it’s 60 days overdue, up to 50% in total.

Pay by GIRO and the payment is deducted on the 15th of the month after the deadline, which gives you a couple more weeks.

Worked example: a Singapore homeware shop

Kopi & Clay sells handmade ceramics through its own Shopify store and a stall at weekend markets. In 2026 its sales were:

Sales	Amount	GST treatment
Orders delivered in Singapore	S$720,000	Standard-rated, 9%
Orders shipped to Malaysia, Australia and the US	S$310,000	Zero-rated exports, 0%
Taxable turnover	S$1,030,000	Over S$1 million

Taxable turnover includes the zero-rated exports, so Kopi & Clay went over S$1 million in calendar year 2026. It has until 30 January 2027 to apply for GST registration, and is registered from 1 March 2027. From then:

a mug priced at S$32 before GST goes on the site at S$34.88, GST included (S$32 × 1.09);
an export order still goes out at 0%, with the tracking number kept as proof;
every quarter, the shop files a GST F5 return, paying the 9% it collected minus the GST it paid on clay, glazes, packaging and its Shopify subscription.

How GoodVat helps

Calculates Singapore GST at checkout through the GoodVat API: 9% on sales to consumers, none for GST-registered business customers who give their number, and the OVR rules for sales from overseas
Covers the rest of your markets in the same call: VAT in the UK and EU, GST in Canada, and sales tax in every US state
Monitors your sales in each country against its registration threshold, so registering isn’t a surprise

Official sources

IRAS: Current GST rates
IRAS: Do I need to register for GST?
IRAS: Invoicing, price display and record keeping
IRAS: Overseas Vendor Registration
IRAS: Filing GST
Singapore Customs: GST on imports