Singapore GST Calculator 2026 | Add or Remove 9% GST (IRAS Compliant)

The current GST rate in Singapore is 9%, effective from 1 January 2024. This rate remains unchanged for 2026. GST was raised from 7% to 8% on 1 January 2023, and from 8% to 9% on 1 January 2024. Our calculator defaults to 9% but allows you to adjust for historical calculations.

To add 9% GST to an exclusive price: GST Amount = Price × 0.09, Total (Inclusive) = Price × 1.09. Example: SGD 100 exclusive → GST = SGD 9, Total = SGD 109. To remove 9% GST from an inclusive price: Price Before GST = Total ÷ 1.09, GST Amount = Total − (Total ÷ 1.09). Example: SGD 109 inclusive → Price Before GST = SGD 100, GST = SGD 9. Our calculator handles both operations instantly.

GST-inclusive means the displayed price already includes the 9% Goods and Services Tax. This is the final amount the consumer pays at retail stores, restaurants, and most service providers. GST-exclusive means the price does not include GST — the tax is added at checkout. B2B transactions are typically quoted GST-exclusive, while consumer retail prices must by law be displayed GST-inclusive in Singapore.

You must register for GST with IRAS if your annual taxable turnover exceeds SGD 1 million. Registration is compulsory once you expect to exceed this threshold. Voluntary registration is possible for businesses with lower turnover but may not be beneficial unless you have significant input tax to claim. Once registered, you must charge 9% GST on your sales (output tax) and can claim GST paid on business purchases (input tax). Late registration penalties can be severe — register within 30 days of crossing the SGD 1 million threshold.

Exempt supplies do not attract GST and businesses cannot claim input tax on related expenses. Key exemptions include: (1) Residential property sales and rentals, (2) Most financial services (loans, insurance, investments), (3) Precious metals (investment-grade gold, silver, platinum), (4) Digital payment tokens (cryptocurrency). Zero-rated supplies (0% GST but input tax can be claimed) include: (1) Exports of goods, (2) International services, (3) Aircraft and ship supplies. Always check IRAS guidelines for specific items.

From 1 January 2023, imported low-value goods (costing SGD 400 or less) are subject to 9% GST under the Overseas Vendor Registration (OVR) regime. This means overseas sellers like Amazon, AliExpress, and Shein must charge Singapore GST at checkout for goods shipped to Singapore. Digital services from overseas providers (Netflix, Spotify, Google Play, SaaS subscriptions) were already subject to GST from 2020. For goods above SGD 400, GST is collected by Singapore Customs at importation.

Yes, tourists can claim a refund of the 9% GST paid on goods purchased in Singapore through the eTRS (Electronic Tourist Refund Scheme) at Changi Airport and Seletar Airport. Requirements: (1) Minimum SGD 100 per receipt, (2) Goods must be taken out of Singapore within 2 months of purchase, (3) Total purchases from the same retailer on the same day must exceed SGD 100. GST refund is NOT available on services (hotels, restaurants, tours). The refund is processed via automated kiosks at the airport. A service fee of about 2-3% is deducted from the refund.

GST-registered businesses must issue tax invoices containing: (1) 'Tax Invoice' heading, (2) GST registration number, (3) Invoice date, (4) Supplier and customer details, (5) Description of goods/services, (6) Quantity and unit price, (7) Total amount before GST, (8) GST rate (9%), (9) GST amount, (10) Total payable including GST. Simplified invoices (fewer details required) are allowed for amounts ≤ SGD 1,000. Credit notes and debit notes follow similar requirements. Keep all invoices for at least 5 years for IRAS audit purposes.

Small businesses and freelancers with annual turnover below SGD 1 million are not required to register for GST but may choose to do so voluntarily. Key considerations: (1) If your clients are mainly GST-registered businesses, voluntary registration lets them claim input tax on your invoices, making your pricing more attractive. (2) If your clients are mainly consumers, voluntary registration adds 9% to your prices, potentially reducing competitiveness. (3) Once registered, you must file regular GST returns (monthly or quarterly) and maintain proper records. (4) You can claim input tax on business purchases, reducing your effective cost. Use the 'Remove GST' function on our calculator to determine correct pricing.

The most common mistakes include: (1) Using the wrong historical rate — 7% for pre-2023 transactions, 8% for 2023, 9% for 2024 onwards. (2) Confusing inclusive vs exclusive pricing — dividing by 0.09 instead of multiplying by 1.09. (3) Assuming all goods and services attract GST — residential rent and financial services are exempt. (4) Claiming input tax on exempt supplies. (5) Forgetting to account for GST on staff benefits and director fees. (6) Miscalculating reverse charge on imported services. Our calculator avoids mistakes #1 and #2 by giving instant, accurate results.