Singapore GST Calculator

Calculate GST in Singapore using the standard 9% rate. Use the calculator to find GST-inclusive and GST-exclusive prices or determine how much GST is included in a price.

What is the GST rate in Singapore?

The standard Goods and Services Tax rate in Singapore is 9%. GST-registered businesses generally charge 9% GST on taxable goods and services supplied in Singapore unless the supply qualifies for zero-rating or is exempt from GST.

Only GST-registered businesses are permitted to charge GST.

Zero-rated supplies in Singapore

Zero-rated supplies are taxable supplies on which GST is charged at 0%. GST-registered businesses may generally claim eligible input tax incurred in making these supplies.

The principal categories of zero-rated supplies are:

• Goods exported from Singapore
• Services that qualify as international services under Singapore’s GST rules

Businesses must retain the required evidence and documents to support zero-rating. A sale to an overseas customer is not automatically zero-rated; the transaction must satisfy the relevant legal conditions.

See IRAS guidance on when GST is charged at 0% before treating a supply as zero-rated.

GST-exempt supplies in Singapore

GST is not charged on exempt supplies. Unlike zero-rated supplies, input tax associated with making exempt supplies is generally not claimable.

The main categories of exempt supplies include:

• Certain financial services
• Supplies of digital payment tokens
• The sale and lease of residential properties
• The importation and local supply of qualifying investment precious metals

The exemption may apply only to a particular part of a transaction. For example, the sale or lease of residential property may be exempt while furniture, fittings or non-residential components can have different GST treatment.

Consult IRAS guidance on supplies exempt from GST when determining the treatment of a particular supply.

Singaporean GST history

Goods and Services Tax was introduced in Singapore on 1 April 1994 at a rate of 3%.

The standard rate subsequently changed as follows:

• 4% from 1 January 2003
• 5% from 1 January 2004
• 7% from 1 July 2007
• 8% from 1 January 2023
• 9% from 1 January 2024

The standard Singapore GST rate remains 9%.

GST registration in Singapore

A business must generally register for GST when its taxable turnover exceeds S$1 million under either of the following tests:

• Retrospective test: taxable turnover exceeded S$1 million at the end of the calendar year
• Prospective test: taxable turnover is expected to exceed S$1 million during the next 12 months

Taxable turnover generally includes standard-rated and zero-rated supplies made in Singapore. It generally excludes exempt supplies, out-of-scope supplies and proceeds from selling capital assets.

A business that is not required to register may apply for voluntary registration. Additional registration obligations can arise under Singapore’s reverse-charge and overseas-vendor registration rules.

A business making wholly or mainly zero-rated supplies may be able to apply for exemption from registration if the relevant conditions are satisfied.

Registration requirements depend on the nature of the business, its supplies and its expected turnover. Check the current requirements through IRAS GST registration guidance.

How to calculate Singapore GST manually

To calculate GST at the 9% rate, multiply the GST-exclusive price by 0.09.

For a GST-exclusive price of S$200.00:

• GST amount: S$200.00 × 0.09 = S$18.00
• GST-inclusive price: S$200.00 + S$18.00 = S$218.00

To calculate the GST-inclusive price directly, multiply the GST-exclusive price by 1.09:

• S$200.00 × 1.09 = S$218.00

To extract GST from a GST-inclusive price, multiply the inclusive price by 9 and divide it by 109.

For a GST-inclusive price of S$218.00:

• GST amount: S$218.00 × 9 ÷ 109 = S$18.00
• GST-exclusive price: S$218.00 − S$18.00 = S$200.00

Alternatively, divide the GST-inclusive price by 1.09 to find the GST-exclusive amount:

• S$218.00 ÷ 1.09 = S$200.00

Data source: for current rates and rules, consult the Inland Revenue Authority of Singapore.