Singapore Reverse GST Calculator.

Singapore's Goods and Services Tax (GST) was introduced in April 1994 at 3% and has been gradually increased over the years. The rate increased to 4% in 2003, 5% in 2004, 7% in 2007, 8% in January 2023, and to the current 9% from January 2024. Singapore's GST is administered by the Inland Revenue Authority of Singapore (IRAS) and is a key component of Singapore's tax system.

Singapore's GST is charged at a flat 9% rate on most goods and services supplied in Singapore by GST-registered businesses. The GST base in Singapore is broad — similar to New Zealand, Singapore applies GST to most goods and services with relatively few exemptions. Financial services (banking, insurance) and residential property sales and rentals are exempt from GST. Most other goods and services are taxable at 9%.

Singapore made a significant expansion to its GST framework in 2023 by implementing the "reverse charge" mechanism and GST on "imported digital services." Non-resident businesses providing digital services (streaming, software, digital content, online platforms) to Singapore consumers must now register for Singapore GST and collect it on B2C sales. This brought Singapore in line with international norms for digital economy taxation.

The GST registration threshold in Singapore is S$1 million in annual taxable turnover. GST-registered businesses file quarterly returns and remit net GST to IRAS. Singapore's tax administration is known for its efficiency and digital-first approach — most businesses file through the IRAS digital portal.

Singapore offers a Tourist Refund Scheme (TRS) that allows non-resident visitors to claim back GST on purchases made in Singapore. The minimum spend is S$100 (per retailer, per day), and claims must be made before departure using the Electronic Tourist Refund Scheme (eTRS) system at Changi Airport or Seletar Airport.