Singapore GST Calculator
Work with Singapore's 9% rate — add GST to a price or take it out of an inclusive total.
This Singapore GST calculator is preset to the current 9% rate, so you can add GST to a quote in Singapore dollars or recover the GST-exclusive value from an inclusive total without changing a setting. Enter the amount, choose your direction, and the net figure, the GST and the gross total are shown together.
The rate is the detail to get right. Singapore's GST rose from 7% to 8% on 1 January 2023 and from 8% to 9% on 1 January 2024, so any template, spreadsheet or archived invoice created before those dates carries an outdated figure. If you are reconciling older records, the rate that applies is the one in force at the time of supply, not the rate today.
GST is administered by IRAS, the Inland Revenue Authority of Singapore. Every calculation on this page runs in your browser, nothing is transmitted or stored, and the country selector lets you switch to Malaysia, Australia or any other regime while keeping the amount you have typed.
How to calculate GST in Singapore
- Choose whether to add GST to a GST-exclusive price or remove it from a GST-inclusive total.
- Enter the amount in Singapore dollars.
- Keep the rate at 9%, the standard rate since 1 January 2024 — change it only when checking an older transaction.
- Read the GST-exclusive amount, the GST and the inclusive total together, updating live.
- Use the result on your tax invoice, where GST must be shown in Singapore dollars even if the sale was priced in another currency.
7% to 8% to 9%: the two-step rate rise
Singapore held GST at 7% for well over a decade before moving it in two announced steps: to 8% on 1 January 2023, and to 9% on 1 January 2024. The staged approach was deliberate, giving businesses two smaller transitions rather than one large one, but it left a legacy of records spanning three different rates within a short window — something you notice immediately when reconciling a supplier ledger that runs back a few years.
The rule for deciding which rate applies is the time-of-supply framework, which looks at when the invoice was issued, when payment was received and when the goods or services were actually delivered. Transactions straddling a change date had specific transitional rules, and credit notes or refunds against earlier supplies follow the rate originally charged. If a figure from 2022 or 2023 does not reconcile at 9%, the rate — not the arithmetic — is usually the reason.
Extracting 9% from a GST-inclusive price
Adding GST is a multiplication by 1.09, so a $500 supply invoices at $545 with $45 of GST. Going the other way, divide the inclusive total by 1.09 to get the GST-exclusive amount; the GST is what remains, which is the inclusive figure multiplied by nine and divided by one hundred and nine. A $1,090 inclusive total therefore contains $90 of GST and $1,000 net.
As a rough check, GST is a little over 8.25% of any GST-inclusive figure — noticeably less than 9%, which is exactly why subtracting 9% from an inclusive amount is wrong. On $1,090 that shortcut gives $991.90 instead of $1,000, understating the base and overstating the tax. The fraction is not as tidy as Australia's one-eleventh, so this is a calculation worth doing properly rather than in your head.
The S$1 million registration threshold
Registration becomes compulsory when your taxable turnover exceeds S$1 million. IRAS applies two tests: a retrospective test, where turnover for the past calendar year exceeded the threshold, and a prospective test, where you can reasonably expect it to exceed the threshold in the next twelve months — for example after signing a contract that guarantees the revenue. The prospective test is the one businesses overlook, because it can bite before the money has actually arrived.
Voluntary registration is possible below the threshold, but it is not automatic: IRAS imposes conditions, including a minimum period of registration and, in many cases, completion of an e-learning course and compliance undertakings. It suits businesses selling mainly to other registered businesses or making zero-rated export supplies, and rarely suits consumer-facing businesses, for whom registering means either raising prices or absorbing 9%. Confirm the current threshold and conditions with IRAS before applying.
Zero-rated and exempt supplies
Zero-rating at 0% applies principally to exports of goods and to international services, which is why Singapore's trade-heavy economy has so many businesses in a persistent GST refund position. These are still taxable supplies, so input tax on the related costs remains claimable. Getting the export documentation right is essential — without proof of export, IRAS can treat the supply as standard-rated and the GST becomes the supplier's cost.
Exempt supplies carry no input tax recovery. The categories are the sale and lease of residential property, most financial services, the supply of digital payment tokens, and investment precious metals. A business making both taxable and exempt supplies has to apportion its input tax, subject to de minimis rules. Note that the digital payment token exemption is a distinctly Singaporean feature, introduced to stop cryptocurrency being taxed as a supply of goods when used as payment.
Tax invoices and GST-inclusive price display
A tax invoice must show that it is a tax invoice, your name, address and GST registration number, an identifying number, the date, the customer's details, a description of the supply, the amount excluding GST, the GST charged and the total. GST must be expressed in Singapore dollars even where the invoice is in a foreign currency, using an acceptable exchange rate. Simplified tax invoices are permitted for small-value supplies, and a customer generally cannot claim input tax without a valid invoice.
Singapore also regulates how prices are shown. Prices displayed, advertised or quoted to consumers must be GST-inclusive, so the figure on a menu or a shelf is what you pay — and IRAS has tightened the long-standing leeway previously given to food and beverage outlets that add a service charge. Displaying a GST-exclusive price to consumers, or charging GST without being registered, are both enforcement matters rather than technicalities.
GST returns, filing and payment
GST returns are filed electronically through myTax Portal for each accounting period, quarterly for most registered businesses, with monthly periods available on application to those in regular refund positions. The return reports output tax on your supplies, input tax on your purchases, and the net amount payable or refundable, and both the filing and the payment fall due after the period ends — GIRO is the common payment arrangement and can shift the effective payment date.
IRAS runs a strong voluntary-compliance regime around the return. Programmes exist to encourage businesses to review and correct their own GST reporting, and errors disclosed voluntarily are treated far more leniently than errors found on audit. Late filing and late payment attract penalties, and nil returns still have to be filed. Take current deadlines, penalty rates and scheme details from IRAS rather than from an older summary.
Imported services, low-value goods and the limits of this tool
Singapore taxes imported consumption as well as domestic. Under the Overseas Vendor Registration regime, overseas suppliers and marketplaces above the prescribed limits register and charge GST on digital services, non-digital remote services and low-value goods sold to Singapore consumers, while GST-registered businesses buying certain imported services account for it themselves under the reverse charge. Goods arriving above the low-value limit are taxed at import by Singapore Customs. Tourists can reclaim GST on qualifying purchases through the refund scheme at departure.
This calculator does the 9% arithmetic in both directions and nothing else. It does not classify a supply as standard-rated, zero-rated or exempt, apply time-of-supply rules across a rate change, apportion input tax, or handle reverse charge and import GST. Rates, thresholds and schemes change — the rate has moved twice in recent years — and individual supplies can be treated differently, so confirm anything you will file or price on with IRAS or a qualified tax adviser. This page is not tax advice.
Frequently asked questions
What is the GST rate in Singapore?
9%, in force since 1 January 2024. It was 8% from 1 January 2023 and 7% before that, so older invoices and templates will show a lower rate.
How do I remove 9% GST from an inclusive price?
Divide the inclusive total by 1.09. The GST itself is the total multiplied by nine and divided by one hundred and nine — a $1,090 total contains $90 of GST and $1,000 excluding GST.
When must a business register for GST in Singapore?
When taxable turnover for the past calendar year exceeded S$1 million, or when you can reasonably expect to exceed S$1 million in the next twelve months. Voluntary registration below that is possible but conditional.
Which supplies are exempt from GST here?
The sale and lease of residential property, most financial services, the supply of digital payment tokens, and investment precious metals. Exports and international services are zero-rated instead, which still allows input tax recovery.
Do displayed prices in Singapore include GST?
Yes — prices shown, advertised or quoted to consumers must be GST-inclusive, and IRAS has tightened the leeway previously allowed to food and beverage outlets that add a service charge.
Which rate applies to an invoice from 2023?
It depends on the time of supply, not today's rate. GST was 8% during 2023 and 7% before 2023, and transactions straddling a change date followed specific transitional rules. Check the supply date before reconciling.