Output tax is the GST that a GST-registered business charges and collects on the taxable supplies it makes, and which it accounts for to IRAS in its GST return.
Key takeaways
- Output tax on standard-rated supplies is charged at the prevailing rate of 9%.
- Output tax is paid to IRAS within one month from the end of the accounting period, after deducting claimable input tax.
- Zero-rated supplies carry output tax at 0%, and no output tax arises on exempt supplies.
- GST that has been wrongfully charged or collected still has to be remitted to IRAS.
- Late payment attracts a 5% penalty on the tax unpaid by the due date, with a further 2% per month after 60 days, capped at 50% of the outstanding tax.
See how this applies to your own figures.
Singapore GST Calculator →How output tax is charged
From the effective date of registration, a GST-registered business charges 9% GST on all standard-rated supplies of goods and services made in Singapore. Tax invoices carry the GST registration number, and prices advertised or quoted to the public are shown inclusive of GST. Where both GST-inclusive and GST-exclusive prices appear, the GST-inclusive price is displayed at least as prominently.
Paying output tax to IRAS
Output tax and input tax are both reported in the GST return, which is submitted within one month from the end of each prescribed accounting period, usually a quarter. The difference between the two is the net GST payable to IRAS or refundable by IRAS. Non-payment or late payment attracts a 5% penalty on the unpaid tax, plus an additional 2% per month on tax still outstanding after 60 days, subject to a maximum of 50% of the outstanding tax.
Supplies that carry no output tax at 9%
Exports of goods and international services are zero-rated, so output tax is charged at 0%. Exempt supplies — financial services, digital payment tokens, the sale and lease of residential properties, and investment precious metals — carry no GST. Under customer accounting, a local sale of prescribed goods such as mobile phones, memory cards and off-the-shelf software exceeding SGD 10,000 in GST-exclusive value to a GST-registered customer is not charged GST by the supplier; the customer accounts for the GST as its own output tax instead.
Key output tax figures
| Item | Figure |
|---|---|
| Output tax on standard-rated supplies | 9% |
| Output tax on zero-rated supplies | 0% |
| Filing and payment deadline | within 1 month of period end |
| Late payment penalty | 5% of the tax unpaid by the due date |
| Customer accounting threshold (prescribed goods) | over SGD 10,000 |
Figures as at 2026. Source: IRAS.
Worked example
A GST-registered business makes standard-rated sales of SGD 50,000 in a quarter and charges 9% GST, giving output tax of SGD 4,500. With input tax of SGD 1,500 for the same quarter, the net GST paid to IRAS is SGD 3,000.
Related terms
All Singapore glossary terms →Related calculator
Calculate the 9% GST to charge on a sale, or the GST inside a tax-inclusive price.
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.