Input tax is the GST a business incurs on its purchases from GST-registered suppliers and on its imports — 9% on standard-rated purchases from 1 January 2024. A GST-registered business claims it back in its GST return when all eight IRAS conditions are met, setting it against output tax, the GST it charges on its own sales.
Singapore · GST on standard-rated purchases, from 1 January 2024
9%
Conditions8
Unpaid12 months
Corrections5 years
GST returnBox 7
GST rate9%standard-rated purchases
Conditions to claim8all must be met
Unpaid supplier12 monthsfrom the due date of payment, then repay
Error correction5 yearsfrom the end of the accounting period
Pre-registration GST6 monthsservices before registration; goods still held
De Minimis RuleSGD 40,000a month on average, and 5% of supplies
On this pageClaimable, blocked, apportionedWorked exampleWhat it means for youMisconceptionsRelated termsSources
Key takeaways
- Input tax is the GST a business incurs on purchases from GST-registered suppliers or when it imports goods into Singapore. It goes in Box 7 of the GST return and is set against output tax in Box 6; the net amount is payable to IRAS or refunded. A business that is not GST-registered cannot claim it.
- IRAS allows a claim only when every condition holds: the business is GST-registered; the goods or services were supplied to, or imported by, the business; they are used or will be used for the business; local purchases are supported by a valid tax invoice addressed to the business, or a simplified tax invoice; imports are supported by an import permit showing the business as importer; the input tax is directly attributable to taxable supplies, or to out-of-scope supplies that would be taxable if made in Singapore; the claim is not disallowed under Regulations 26 and 27 of the GST (General) Regulations; and the business took reasonable steps to check, and concluded as a reasonable person would, that the purchase was not part of a Missing Trader Fraud arrangement.
- Regulations 26 and 27 block some input tax even when the spending is for the business: club subscription and joining fees; staff medical and accident insurance and staff medical expenses, except where obligatory under the Work Injury Compensation Act or a collective agreement or, for medical expenses from 1 October 2021, tied to a work-related health risk; benefits for staff’s family members; the costs of motor cars used by the business or its staff; and betting or games of chance. A motor car here is a vehicle built or adapted to carry no more than seven passengers excluding the driver, with an unladen weight of no more than 3,000 kg.
- Input tax is claimed in the accounting period of the date on the tax invoice or import permit, and may be claimed before the supplier is paid. If the supplier is still unpaid 12 months after the due date of payment, the input tax is repaid to IRAS; it can be claimed again if the supplier is paid within five years from the end of the accounting period in which it was first claimed. Under-claimed input tax can be corrected within 5 years from the end of the relevant period, by filing a GST F7 or, where the net error is no more than SGD 3,000 and IRAS’s other conditions are met, in the next GST F5.
- A business that also makes exempt supplies can claim all its input tax, other than input tax blocked under Regulations 26 and 27, only if it meets the De Minimis Rule — exempt supplies of no more than SGD 40,000 a month on average and no more than 5% of total supplies — and the claim is provisional until a longer-period adjustment. For a business registered on or after 1 July 2015, pre-registration GST is claimable in the first GST return, where the general conditions are also met: on goods still held at registration (bought within 6 months, or earlier if not used or supplied before registration) and on rental, utilities and services incurred within 6 months that are not tied to supplies made before registration.
Definition
What is input tax, and when can it be claimed?
Input tax falls into three groups: claimable in full, blocked by regulation, or apportioned when a business also makes exempt supplies.
ClaimableBox 7GST on purchases and imports used to make taxable supplies — standard-rated or zero-rated — with all eight conditions met.
BlockedReg 26 & 27Club fees, staff medical and insurance costs outside the listed exceptions, family benefits, motor cars used by the business or staff, and betting. Not claimable, subject to the narrow exceptions IRAS lists.
ApportionedformulaResidual input tax of a business that makes exempt supplies and does not meet the De Minimis Rule.
A local purchase needs a valid tax invoice addressed to the business, or a simplified tax invoice for a purchase of up to SGD 1,000 including GST. An import needs the import permit showing the business as importer.
Worked example
Blocked input tax, and the exceptions
The expenses IRAS disallows under Regulations 26 and 27 of the GST (General) Regulations, and where related spending stays claimable under the general conditions.
| Expense | Input tax | Still claimable |
|---|---|---|
| Club joining, subscription and transfer fees | Blocked | Use of club facilities, such as green fees and dining |
| Motor car cost and running expenses | Blocked | Lorries, vans and motorcycles; vehicles outside the motor car definition |
| Staff medical and accident insurance | Blocked | Where obligatory under the Work Injury Compensation Act or a collective agreement |
| Staff medical expenses | Blocked | Where obligatory as above, or, from 1 Oct 2021, tied to a work-related health risk and required by written law or a COVID-19 advisory |
| Benefits for staff’s family members | Blocked | — |
| Betting, lotteries and games of chance | Blocked | — |
SGD 90 of input tax on a SGD 1,000 purchase
Purchase before GSTSGD 1,000
Input tax at 9%, claimedSGD 90
Unpaid 12 months after due date−SGD 90
Supplier paid within 5 years+SGD 90
Money Snap’s illustration of IRAS’s timing rules. The SGD 90 is claimed in the period of the invoice date, repaid if the supplier is still unpaid 12 months after payment was due, and claimable again once the supplier is paid within five years from the end of the period of the first claim.
What it means for you
Where input tax affects a business
Buying from suppliersGST calculator
On a local purchase, only GST charged by a GST-registered supplier counts as input tax; GST paid on imports is input tax too. A GST-inclusive invoice holds 9/109 of its total as GST.Importing goodsGST calculator
The GST on the Singapore Customs import permit is declared in Box 7, and the value of the purchase, excluding GST, in Box 5. The same import cannot be claimed twice.Company vehiclesCar loan calculator
GST on buying and running a motor car used by the business or its staff is blocked. GST on lorries, vans, motorcycles and other vehicles outside the motor car definition is claimable when the general conditions are met.Before registeringGST calculator
Pre-registration GST is claimed only in the first GST return, and only if the general conditions are also met: on goods still held at registration, and on rental, utilities and services incurred within 6 months before registration that are not tied to earlier supplies.Returns and recordsSG finance calendar
Under-claimed input tax can be corrected within 5 years from the end of the period, by a GST F7 or, for a net error of up to SGD 3,000 within IRAS’s concession, in the next GST F5. Businesses applying for voluntary registration from 1 April 2026 also submit their purchase invoice data to IRAS through InvoiceNow.Common misconceptions
Five things people get wrong
Any business can claim back the GST on its purchases.
Only a GST-registered business can. A business that is not registered bears the GST it pays as a cost.
Input tax can be claimed only after the supplier is paid.
It can be claimed in the period of the invoice date. It is repaid if the supplier is still unpaid 12 months after the due date of payment.
Any receipt supports a claim.
For local purchases IRAS generally needs a valid tax invoice addressed to the business, or a simplified tax invoice for purchases of up to SGD 1,000 including GST. For food and drink entertainment above SGD 1,000, a concession accepts a receipt carrying all the simplified-tax-invoice details.
A company car used only for work is claimable.
Input tax on the cost and running of a motor car used by the business or its staff is disallowed even when the car is used only for work, unless the vehicle falls outside the motor car definition.
Missed input tax can be claimed at any time.
It has to be corrected within 5 years from the end of the relevant accounting period.
Sources and reviewChecked against the IRAS input tax pages on 2026-09-27
- IRAS — Conditions for Claiming Input Tax — the eight conditions and the blocked expenses
- IRAS — Claim Input Tax in the Correct Accounting Period — which period a claim belongs to
- IRAS — Paying Suppliers After Claiming GST — the 12-month repayment rule
- IRAS — Claiming Input Tax Incurred to Make Exempt Supplies — the De Minimis Rule and apportionment
- IRAS — Claiming GST Incurred Before GST Registration — pre-registration claims
- IRAS — Correcting errors made in GST return (GST F7) — the five-year correction window
- IRAS — Current GST Rates — the 9% rate from 1 January 2024
- IRAS — Completing GST Returns — Boxes 5, 6 and 7
- IRAS — GST InvoiceNow Requirement — invoice data from 1 November 2025 and 1 April 2026
Official IRAS GST rules, for general information only. Not financial advice.
Sources:
IRAS
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.