Singapore VAT Calculator
How Much Is VAT in Singapore?
Singapore does not levy a tax called VAT. Its equivalent is the Goods and Services Tax (GST), charged at 9% in 2026 with no reduced rates, following the two-step increase from 7% to 8% in 2023 and 8% to 9% in 2024. Mechanically it is a VAT: charged at each stage, recoverable by registered businesses, and borne by the final consumer. At 9% it remains one of the lowest broad-based consumption taxes in the developed world — roughly a third of the European average of 21.9%.
Registration is compulsory once taxable turnover exceeds SGD 1,000,000, with quarterly returns to the Inland Revenue Authority of Singapore (IRAS).
How to calculate Singapore GST
To add 9% GST to a net (tax-exclusive) price, multiply it by 1.09. To remove GST from a gross (tax-inclusive) price, divide it by 1.09.
- Add GST: SGD 100 net × 1.09 = SGD 109 gross (that is SGD 9 of GST)
- Remove GST: SGD 109 gross ÷ 1.09 = SGD 100 net (that is SGD 9 of GST)
Use the Singapore GST calculator above for any amount, or compare Singapore with every other country in our GST rates by country table.
Singapore VAT Rates Overview
Every VAT rate currently in force in Singapore
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 9% | All taxable supplies of goods and services in Singapore and imports, including food and restaurant meals |
| Zero rate | 0% | Exports of goods and qualifying international services |
VAT History and Local Rules in Singapore
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2024: GST raised from 8% to 9% on 1 January 2024
- 2023: GST raised from 7% to 8%; GST extended to imported low-value goods and all B2C remote services
- 2020: Overseas Vendor Registration regime introduced for B2C digital services
- 2007: GST raised from 5% to 7%
- 2003: GST raised from 3% to 4%, then to 5% in 2004
- 1994: GST introduced at 3% on 1 April 1994
Is the VAT rate the same everywhere in Singapore?
The same 9% GST rate applies throughout Singapore. GST on imports is suspended for goods held in Zero-GST or licensed warehouses and free trade zones until they are released for local consumption.
Good to know
Singapore has a single GST rate with no reduced rates: food, groceries, books and medicines are all taxed at 9%. Lower-income households receive direct support through the GST Voucher scheme and the government absorbs GST on subsidised public healthcare and education.
Retail prices shown to consumers must be GST-inclusive. Businesses registered for GST must display their GST registration number on invoices.
Goods imported into Zero-GST warehouses or licensed warehouses have GST suspended until they are released into the local market.
Zero-Rated and Exempt Supplies in Singapore
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods
- International services, e.g. international transport and qualifying services to overseas customers
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Prescribed financial services (e.g. lending, deposits, life insurance)
- Sale and lease of residential property
- Import and local supply of investment precious metals
- Supply of digital payment tokens
Singapore VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Singapore.
| Local name | Goods and Services Tax (GST) |
|---|---|
| VAT number format | GST registration number, usually the entity's UEN (e.g. 201912345K); some registrants hold an M-prefixed GST number |
| Registration threshold | Compulsory once taxable turnover exceeds SGD 1 million in a calendar year (retrospective basis) or is expected to exceed SGD 1 million in the next 12 months |
| Non-resident businesses | Overseas vendors must register under the Overseas Vendor Registration regime if global turnover exceeds SGD 1 million and B2C sales of remote services or low-value goods to Singapore exceed SGD 100,000 |
| Filing frequency | Quarterly GST return (GST F5); monthly filing available on application |
| Filing and payment deadline | One month after the end of each accounting period |
| E-invoicing / reporting | GST InvoiceNow Requirement: newly incorporated companies registering voluntarily since 1 Nov 2025 and all new voluntary registrants from 1 Apr 2026 must send invoice data to IRAS via InvoiceNow; extension to existing GST-registered businesses planned from April 2028 to April 2031 |
| Tax authority | Inland Revenue Authority of Singapore (IRAS) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Inland Revenue Authority of Singapore (IRAS) before relying on them.
Cross-Border Sales and Refunds in Singapore
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Overseas suppliers of B2C remote services and online marketplaces register under the Overseas Vendor Registration (OVR) regime and charge 9% GST once they exceed the SGD 1 million global and SGD 100,000 Singapore sales thresholds; B2B imported services are taxed via reverse charge for certain businesses.
Tourist VAT refunds: Yes: the electronic Tourist Refund Scheme (eTRS) refunds GST on goods bought from participating retailers with a minimum spend of SGD 100 (including GST), claimed at the airport or cruise terminal.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Nearby Countries
🇦🇺 Australia
Standard Rate: 10%
🇳🇿 New Zealand
Standard Rate: 15%
🇯🇵 Japan
Standard Rate: 10%
🇰🇷 South Korea
Standard Rate: 10%
Frequently Asked Questions
Common questions about VAT in Singapore
What is the current VAT rate in Singapore?
The standard VAT rate in Singapore is 9% in 2026. Other rates in force: 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Singapore?
To add 9% VAT, multiply the net price by 1.09. To remove it from a VAT-inclusive price, divide by 1.09; the difference is the VAT. The calculator at the top of this page does both.
Can tourists get a GST refund in Singapore?
Yes. Visitors can claim GST back under the electronic Tourist Refund Scheme on purchases of at least SGD 100 (including GST) from participating shops, validated at Changi Airport or the cruise terminals when leaving.
When do I need to register for GST in Singapore?
You must register if your taxable turnover exceeded SGD 1 million in the past calendar year or is expected to exceed SGD 1 million in the next 12 months. Overseas sellers of remote services and low-value goods have separate thresholds.
Sources
Official and professional references used for this page
Where these figures come from
Last reviewed on 27 September 2026.