Singapore GST 9% Calculator 2026 — Add or Remove IRAS GST from Invoice Prices, Multi-Line Invoice Builder, Zero-Rated vs Standard-Rated Supplies & Historical GST Rate Comparison

The Singapore GST rate in 2026 is 9%, effective from 1 January 2024. The rate was increased from 8% to 9% as part of Singapore’s planned two-step GST hike announced in Budget 2022 (7% to 8% in 2023, then 8% to 9% in 2024). The 9% rate applies to all standard-rated taxable supplies in Singapore. Zero-rated supplies (exports, international services) are taxed at 0%, meaning no GST is charged to customers but the GST-registered business can still claim input tax credits. Exempt supplies (financial services, residential rentals) are not subject to GST and input tax credit cannot be claimed on related costs.

To add 9% GST to a GST-exclusive price in Singapore: GST Amount = Price Excluding GST × 9% = Price × 0.09. Price Including GST = Price Excluding GST × 1.09. Example: S$500 excluding GST → GST = S$500 × 0.09 = S$45 → Total = S$545. The multiplier 1.09 represents 100% (original price) plus 9% (GST). Always verify the amount using this calculator or the formula to ensure accurate billing to your Singapore customers and accurate remittance to IRAS.

To extract the GST-exclusive price from a GST-inclusive amount in Singapore: Price Excluding GST = Price Including GST ÷ 1.09. GST Component = Price Including GST × (9 ÷ 109) = Price Including GST × 0.082569… Example: S$1,090 including GST → Price excl. = S$1,090 ÷ 1.09 = S$1,000 → GST component = S$1,090 × (9/109) = S$90. Note: dividing by 1.09 is the mathematically correct reverse formula — do NOT simply multiply by 0.91 or subtract 9%, as these give wrong answers. The “Remove GST” mode in this calculator applies the correct formula automatically.

Zero-rated supplies in Singapore are taxed at 0% GST. The main categories are: (1) Export of goods — physical goods exported outside Singapore; (2) International services — services provided to overseas persons or relating to goods/activities outside Singapore (e.g., international freight, cross-border consultancy billed to overseas clients); (3) Supply of goods to GST-registered customers in a GST-free zone (e.g., Free Trade Zones). Zero-rated differs from exempt: both result in 0% GST charged to the customer, but zero-rated businesses can still claim input tax credits on their costs. This makes zero-rating much more favorable for businesses with significant input costs, such as exporters who purchase materials in Singapore.

Exempt supplies in Singapore are not subject to GST and GST cannot be claimed on the costs directly related to making those supplies. The four categories of exempt supplies are: (1) Financial services — most standard financial services including loans, deposits, insurance, share trading (specific rules apply); (2) Residential properties — sale or rental of residential properties in Singapore; (3) Investment precious metals (IPM) — sale of qualifying gold, silver, and platinum in investment form; (4) Digital payment tokens — certain transactions involving cryptocurrencies. Businesses making both taxable and exempt supplies (partially exempt businesses) must apportion input tax between taxable and exempt activities — only the portion attributable to taxable supplies can be claimed.

Both zero-rated and exempt supplies result in no GST being charged to the customer. The critical difference: Zero-rated (0% GST): The business can claim input tax credits on costs incurred to make these supplies. Net GST position can be a refund from IRAS for exporters. Exempt: The business CANNOT claim input tax credits on direct costs of making exempt supplies. Making significant exempt supplies increases a business’s GST cost burden. Example: A company exporting goods (zero-rated) buys S$100,000 of materials paying S$9,000 GST — it can claim back the full S$9,000 from IRAS. A company providing financial advice (exempt) in the same situation cannot claim back the S$9,000 GST it paid on purchases.

Yes — if you are GST-registered, you must issue tax invoices for all standard-rated taxable supplies and show GST separately. A full tax invoice must include: (1) “Tax Invoice” heading; (2) Your GST registration number; (3) Sequential invoice number; (4) Date; (5) Customer name and address; (6) Supply description; (7) Quantity and unit price; (8) GST rate and GST amount; (9) Total payable. For amounts below S$1,000 (incl. GST), a Simplified Tax Invoice is allowed — requires fewer fields. If you forget to show GST separately and show only the total amount inclusive of GST, you must state “Price includes GST at 9%.” Failure to issue proper tax invoices is an IRAS compliance risk and prevents your customers from claiming input tax.

A Singapore IRAS-compliant full tax invoice must contain: (1) The words “Tax Invoice” prominently displayed; (2) Supplier’s name, address, and GST registration number; (3) Sequential invoice number; (4) Date of invoice; (5) Customer’s name and address; (6) Description of goods or services; (7) Quantity and unit price (for goods); (8) Total amount payable excluding GST; (9) GST rate(s) applied; (10) Total GST charged; (11) Total amount payable including GST. If you supply both standard-rated and zero-rated items, show them separately. If supplying exempt items, they do not need to appear on a tax invoice but may be included for clarity. The invoice can be electronic (e-invoice) or paper.

A Simplified Tax Invoice can be issued for taxable supplies that total S$1,000 or less (inclusive of GST). It requires fewer fields than a full tax invoice: (1) Supplier’s name, address, and GST registration number; (2) Invoice date; (3) Description of goods or services; (4) Total amount payable inclusive of GST; and (5) A statement that GST is included. It does NOT require the customer’s name and address or the GST amount to be shown separately. Most retail receipts, restaurant bills, and small service invoices qualify as simplified tax invoices. Your customers can still claim input tax based on simplified tax invoices, so ensure your GST registration number is clearly displayed.

Singapore GST becomes chargeable (the “tax point”) at the earlier of: (1) The date of invoice; (2) The date of payment (full or partial); (3) The date goods are delivered or services performed. For goods: when goods are removed or made available to the buyer. For services: when services are performed or the invoice is issued — whichever is earlier. For deposits: GST is due when the deposit is received (not when the final payment is made). Continuous supplies (monthly subscriptions, rentals): GST is due each month when the invoice is issued or payment received. Note: If you invoice before supplying, GST is chargeable at the invoice date. If you receive payment before invoicing, GST is chargeable at the payment date.

The 1 January 2024 increase from 8% to 9% affects businesses in several ways: (1) Output tax: All standard-rated supplies from 1 January 2024 are charged at 9%. Businesses needed to update invoicing systems, price lists, and POS systems before this date. (2) Input tax: Expenses incurred from 1 January 2024 now attract 9% input tax — which businesses can claim back (higher input tax recovery). (3) Transitional rules: Partial payments or deposits made before 1 January 2024 for supplies spanning the rate change have specific transitional GST treatment under IRAS guidelines. (4) Consumer pricing: Businesses displaying prices inclusive of GST needed to update all signage and price tags from S$1.08 per unit to S$1.09 per unit. Most Singapore businesses had planned for this increase since the Budget 2022 announcement.

Yes — GST-registered businesses can claim input tax (GST paid on business purchases) against their output tax (GST collected on sales). Claimable input tax includes GST on: business goods and services; office rent, utilities, stationery; laptops, equipment (if for business); business travel (flights, hotels for business trips); staff expenses with valid tax invoices. NOT claimable (blocked input tax): club memberships and entrance fees; benefits provided to family members of sole proprietors or partners; motor vehicle costs (unless taxi or used in transportation business); medical expenses for employees not under a qualifying Group Medical Insurance scheme; entertainment expenses not related to business. Always obtain valid tax invoices from GST-registered suppliers to support your input tax claims.

Output tax: GST you collect from your customers on taxable supplies you make. You must remit this to IRAS on your quarterly GST return. Input tax: GST you pay to your suppliers when you purchase goods and services for your business. You can claim this back from IRAS. Net GST position: Output tax minus Input tax = GST to pay to IRAS (if positive) or GST refund from IRAS (if negative — common for exporters who charge 0% output tax but pay 9% input tax). Example: You collect S$90,000 output tax and paid S$60,000 input tax this quarter → you remit S$30,000 net to IRAS via GST F5 return. If you paid S$100,000 input tax and collected S$80,000 output tax → IRAS refunds you S$20,000.

When you issue a credit note to reduce or cancel a previous taxable supply, you must adjust your GST accordingly. For credit notes: the GST on the credit note reduces your output tax in the period the credit note is issued (not the original invoice period). The credit note must: (1) Reference the original tax invoice; (2) Show the GST amount being reduced; (3) Be issued within a reasonable time. If you receive a credit note from your supplier: it reduces your input tax claim in the period received. If you over-claimed GST due to an error: declare the adjustment in your next GST F5 return. IRAS may penalise incorrect GST declarations — always adjust promptly when errors are discovered.

Most GST-registered businesses in Singapore file quarterly: GST return (Form GST F5) due within 1 month after the end of each prescribed accounting period. IRAS assigns you an accounting period — usually quarterly (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec) or monthly for large businesses. Filing and payment are due by: 31 January (for Oct-Dec quarter), 30 April (for Jan-Mar quarter), 31 July (for Apr-Jun quarter), 31 October (for Jul-Sep quarter). GIRO payment is compulsory for GST-registered businesses in Singapore — IRAS deducts the net GST automatically on the due date. Late filing and payment attract a 5% late payment penalty. Always file even if your GST position is nil for the period.

It depends on the nature of the supply: Goods exported physically outside Singapore: Zero-rated (0% GST). Services to overseas clients (international services under Section 21(3) GST Act): Zero-rated (0% GST) if the service qualifies — generally, services where the direct benefit is enjoyed outside Singapore, or services to an overseas person (not physically present in Singapore at the time of supply). Services to overseas clients but directly related to Singapore land or goods physically present in Singapore (e.g., renovation of a Singapore property for an overseas owner): Standard-rated (9% GST). Services consumed in Singapore by visiting foreign clients (e.g., local transportation): Standard-rated. When in doubt about the zero-rating of international services, check IRAS’s “GST: Guide on Exports” or consult an IRAS-registered tax agent.