How Singapore GST works
GST is Singapore's broad-based consumption tax, charged at the prevailing standard rate on most goods and services consumed in Singapore. Registered businesses collect GST from customers, pay GST to suppliers, and remit the net amount to IRAS through the F5 GST return.
Standard-rated (current rate 9%)
Most local supplies of goods and services by a GST-registered business: retail goods, restaurant meals, professional services, software subscriptions, commercial rent.
Zero-rated (0%)
Taxable at 0% with input tax credits still claimable. Exports of goods, international services (under the conditions in section 21 of the GST Act).
Exempt
Not subject to GST; no input tax credit on related inputs. Most financial services, sale and lease of residential property, supply of investment precious metal, digital payment tokens.
Reg 26 / 27 blocked
GST is charged by the supplier but the buyer cannot claim it as input tax. Hard-block categories: club subscriptions, S-plate motor cars, family-member benefits, betting / 4-D / TOTO. Verify-before-claim categories (medical expenses, medical and accident insurance, staff personal-use supplies) need additional documentation.
The rate transition history
Singapore moved the GST rate twice in three years:
- 7% from 1 July 2007 to 31 December 2022
- 8% from 1 January 2023 to 31 December 2023
- 9% from 1 January 2024
A receipt dated June 2023 codes at 8%; the same receipt dated June 2024 codes at 9%. Set the date field to the document date and the calculator picks the right rate. Historical capture stays correct without rate-by-rate manual selection.
Common scenarios
Standard sale today. Net of $1,000 plus 9% GST gives $1,090 gross. Customer pays the gross; supplier remits the $90 to IRAS.
2023 receipt at 8%. A $216 GST-inclusive receipt from June 2023 contains $16 of GST (216 divided by 1.08, then subtracted) and $200 net. Set the date to 2023, pick Extract GST, type 216.
Pre-2023 receipt at 7%. A $107 GST-inclusive receipt from 2021 contains $7 of GST and $100 net.
Reg 26 blocked. A $545 country-club membership invoice from a 9%-registered supplier shows $45 of GST. The supplier remits the GST to IRAS but the buyer cannot claim it. The calculator confirms zero claimable input tax.