Quick answer
You can claim business travel in Singapore such as airfare, taxi and Grab fares, and public transport for journeys to clients, between worksites, or on business trips. Ordinary commuting between home and your regular workplace is private and not deductible. The 9% GST on local business transport is claimable with a receipt; international air travel is zero-rated.
Is business travel tax deductible in Singapore?
Business travel is deductible when it is incurred wholly and exclusively to produce income; private travel is not. Travel to clients, between work locations, or to a temporary work site is business travel, as is a genuine overseas business trip. Ordinary commuting between home and your usual workplace is private, whatever the mode of transport.
A useful contrast sits next door: while private car expenses are prohibited, taxi, Grab, and public transport fares for business journeys are deductible travelling expenses, outside that prohibition. The distinction matters because many Singapore businesses run almost all of their business travel through ride-hail and public transport rather than company cars, precisely so the cost stays deductible and the GST stays claimable. When a trip mixes business with leisure, you apportion the cost between the work days and the private days. See the wider Singapore expense rules for context.
How much can you claim?
You claim the actual cost of business travel, with any private portion removed. The GST treatment depends on where the travel happens:
| Travel type | GST treatment | Input tax |
|---|---|---|
| Local taxi, Grab, transport for business | 9% GST | Claimable with a receipt |
| International airfare | Zero-rated | None to claim |
| Services consumed entirely overseas | Out of scope | None to claim |
| Local public transport (MRT, bus) | Fare-based | Deductible cost |
Worked example. An employee travels from the office to two client sites by Grab for $48 including GST, then flies to Kuala Lumpur for a two-day project on a $300 return airfare. The Grab fares and the airfare are deductible. The 9% GST on the local Grab fares is claimable with receipts, while the international airfare is zero-rated, so there is no GST to claim on it.
Record-keeping requirements
Keep the receipts for each business journey and note the business purpose. The GST on local fares of S$1,000 or below can be claimed with a simplified tax invoice or receipt. For an overseas trip, keep enough detail to apportion any private or holiday days. Records must be kept for five years.
How to claim, step by step
- Confirm the journey is for business, not ordinary commuting.
- Remember that private car expenses are not deductible; use and claim fares instead.
- Claim the actual cost of taxi, Grab, public transport, and airfare for business.
- Claim the 9% GST on local business fares; international air travel is zero-rated.
- Apportion out any private or holiday portion of an overseas trip.
- Keep the receipts and business-purpose notes for five years.
Common mistakes
- Claiming the home-to-office commute as business travel.
- Trying to claim GST on a zero-rated international airfare.
- Claiming private car running costs as travel, when they are prohibited.
- Failing to apportion an overseas trip that mixed business with a holiday.
- Losing the local fare receipts needed to claim the GST.
Software that helps
Business travel in Singapore is mostly fares and airfares, so the win is capturing every receipt with the right GST code.
- Grab for Business itemises business rides and issues GST receipts.
- ExpenseFlow captures taxi, Grab, and airfare receipts, applies the correct local, zero-rated, or out-of-scope GST treatment, and syncs the coded trip to Xero or QuickBooks.
- Xero Singapore edition maps local fares and overseas travel to the right codes.
FAQ
See the answered questions above for commuting, overseas travel, GST, taxi fares, and the daily commute.