What supplies are zero-rated for GST in Singapore?

Zero-rated (0%) GST supplies in Singapore include: exports of goods from Singapore, international services such as freight and logistics, international passenger transport, and supplies made to overseas customers where conditions are met. Businesses can still claim input tax credits on zero-rated supplies.

What supplies are exempt from GST in Singapore?

GST exempt supplies in Singapore include: most financial services, the sale and lease of residential properties, investment precious metals (IPM), and digital payment tokens (since 1 January 2020). Unlike zero-rated supplies, input tax on exempt supplies generally cannot be claimed.

What is the history of GST rates in Singapore?

Singapore introduced GST on 1 April 1994 at 3%. The rate was raised to 4% on 1 January 2003, to 5% on 1 January 2004, to 7% on 1 July 2007, to 8% on 1 January 2023, and to the current rate of 9% on 1 January 2024.

Singapore GST Calculator

Calculate Singapore Good & Service Tax at the current 9% rate. Instantly add or remove GST from any SGD amount.

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GST Calculator

Singapore Goods and Services Tax at 9%

Amount (Excl. GST)

Apply GST

GST Enabled (9%)

Base Amount S$10,000.00

GST (9%) S$900.00

Total S$10,900.00

At a Glance

Current GST Rate 9%

Since 1 January 2024

Registration Threshold $1M

SGD per year (taxable turnover)

Filing Frequency Quarterly

Due last day of following month

GST History 8→9%

Raised from 8% on 1 Jan 2024

Amount Breakdown

Net Transaction Value

GST (9%) Component

How GST Is Calculated

Singapore GST is a broad-based consumption tax levied on most goods and services supplied in Singapore and on goods imported into Singapore. The current rate of 9% took effect on 1 January 2024. GST is charged on the value of the supply and is the same rate regardless of the transaction amount.

Adding GST

GST Amount = Price × 0.09

Total = Price × 1.09

Example: $100 × 1.09 = $109.00

Removing GST

Base Price = Total ÷ 1.09

GST Amount = Total − Base

Example: $109 ÷ 1.09 = $100.00

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What Is (and Isn't) Subject to GST

Zero-Rated (0%) Supplies

✓ Exports of goods from Singapore
✓ International services (e.g. freight, logistics)
✓ International passenger transport
✓ Supplies made to overseas customers (conditions apply)

GST Exempt Supplies

– Most financial services
– Sale & lease of residential properties
– Investment precious metals (IPM)
– Digital payment tokens (since 1 Jan 2020)

GST Filing Deadlines

Most GST-registered businesses in Singapore file quarterly returns. The return and payment are due by the last day of the month following the end of your accounting period. Late filing or payment incurs a 5% late payment penalty, plus potential prosecution.

Filing Frequency	Who It Applies To	Due Date	Example
Quarterly	Standard for most GST-registered businesses	Last day of month following quarter end	Jan–Mar return due 30 Apr
Monthly	Businesses that elect monthly filing (e.g. exporters)	Last day of the following month	Jan return due 28 Feb

Key Quarterly GST Filing Due Dates

30 April Jan–Mar quarterly return due

31 July Apr–Jun quarterly return due

31 October Jul–Sep quarterly return due

31 January Oct–Dec quarterly return due

* GST returns must be filed and payment made electronically via myTax Portal. Always confirm your specific accounting period and due dates with IRAS.

GST Rate History

Singapore introduced GST in 1994 at a low rate to fund long-term government expenditure. The rate has been gradually increased over the years as part of Singapore's fiscal planning, with the most recent increase in January 2024 as announced in Budget 2022.

1 Apr 1994 3% GST introduced in Singapore

1 Jan 2003 4% Rate increased to support fiscal policy

1 Jan 2004 5% Rate increased as announced in Budget 2003

1 Jul 2007 7% Rate increased — stable for 15+ years

1 Jan 2023 8% First step of two-stage increase (Budget 2022)

1 Jan 2024 9% Current rate — second step of two-stage increase

Why was GST raised to 9%? The Singapore government announced in Budget 2022 that GST would be raised in two stages to fund increased healthcare and social spending for an ageing population. An S$6 billion Assurance Package was provided to help Singaporeans offset the additional costs.

Important Disclaimer

For educational purposes only. This content is designed to help you understand how Singapore GST works. It may not reflect your actual GST liability.

This tool does not constitute financial or tax advice. Your individual GST situation may differ due to specific exemptions, zero-rated supplies, or rulings that apply to you. Always consult a registered tax agent or accountant for personalised advice.

All GST rates and thresholds are sourced from the Inland Revenue Authority of Singapore (IRAS) and are verified as of March 2026. The current GST rate of 9% took effect on 1 January 2024. Rates are subject to change — always verify current rates directly with IRAS.

IRAS — Current GST Rates IRAS — GST Registration IRAS — Goods & Services Subject to GST MoneySense (Govt Financial Guide)

Is your business approaching S$1 million in turnover?

GST registration becomes compulsory once you hit S$1M. Sleek handles the full IRAS application for a one-time fee from S$400.

Frequently Asked Questions

Everything you need to know about Good & Service tax in Singapore.

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