GST in Singapore is a 9% tax that a registered business adds to standard-rated sales and offsets against the GST it pays on business purchases. IRAS sets the rate at 9% from 1 January 2024, as of 5 November 2026. Registration is compulsory once taxable turnover passes S$1 million. A quarterly filer then files Form GST F5 and pays the Box 8 result, which is output tax minus input tax, within one month of each period end.
Accurate as of 5 November 2026. Every figure, date and rule on this page was checked against its source on that date, and the page is rechecked monthly.
GST charges 9% on local sales, 0% on exports and nothing on exempt supplies
GST is charged at 9% on standard-rated supplies, at 0% on zero-rated supplies and not at all on exempt supplies. IRAS paragraph 2.1 of its GST guide states that only GST-registered businesses charge GST. This guide covers businesses in Singapore. Overseas vendor registration, GST groups and special accounting schemes sit outside it.
| Supply type | GST charged | Examples named by IRAS | Form GST F5 box |
|---|---|---|---|
| Standard-rated | 9% | Sales of goods and services made in Singapore | Box 1 |
| Zero-rated | 0% | Exports of goods and provision of international services | Box 2 |
| Exempt | No GST | Financial services, sale and lease of residential property, local supply of investment precious metals | Box 3 |
The three GST treatments of a supply and where each is reported, per IRAS guidance published 30 January 2026.
What was the GST rate before 9%?
The rate was 8% during 2023 and moved to 9% on 1 January 2024. The IRAS guide records the 8% rate from 1 January 2023 in its update log. Imports follow the same rule as local supplies, because IRAS paragraph 3.2.1 states that GST is chargeable on all imported goods.
Does an unregistered business charge GST?
No, only a GST-registered business charges GST. A business below the registration test adds nothing to its prices until IRAS registers it, and it claims no input tax in the meantime.
A business registers for GST once taxable turnover passes S$1 million
Registration becomes compulsory when taxable turnover passes S$1 million, tested over the past calendar year or over the next 12 months. IRAS counts standard-rated and zero-rated supplies in that figure and leaves out exempt supplies, in its company registration guide that was correct as at 1 December 2018. IRAS takes applications online through myTax Portal and offers a GST Registration Calculator for the turnover test. The two tests have different clocks, so the dates below use illustrative turnover figures.
| Situation | Test | Apply within | GST effective date |
|---|---|---|---|
| Taxable turnover of S$1,120,000 across calendar year 2026 | Calendar-year test | 30 days from 31 December 2026, which is 30 January 2027 | First day of the third month after year end, 1 March 2027 |
| A forecast made on 15 March 2027 that the next 12 months exceed S$1 million | Next-12-months test | 30 days from the forecast, which is 14 April 2027 | 2 months after the forecast, 15 May 2027 |
How the two compulsory registration tests turn into dates, for forecasts on or after 1 July 2025, using illustrative figures.
Source: IRAS taxBytes, November 2026
What does late registration cost?
Late registration backdates your GST to the date you became liable and adds a fine of up to S$10,000 plus a 10% penalty on the tax due for each year or part year. IRAS requires the business to account for GST on sales from the effective date even where it collected none. A business that priced S$50,000 of March 2027 sales without GST owes S$50,000 × 9% = S$4,500 from its own cash. The 10% penalty on that S$4,500 is S$450 for the first year or part year. IRAS states that disclosing the lateness voluntarily when applying is a ground for waiving the late-notification fine and penalties.
Voluntary registration trades a two-year commitment for the right to claim input tax
A business below S$1 million registers voluntarily only by meeting IRAS conditions and staying registered for at least two years. The e-Tax guide on voluntary registration, first edition published 30 January 2026, sets the conditions below. IRAS states that the Comptroller has discretion to cancel the registration if a condition is not met.
| Condition | What IRAS requires | Who acts | Paragraph |
|---|---|---|---|
| Taxable supplies | The business makes taxable supplies, or shows firm intentions to start | The business | 2.2 and 2.3 |
| E-learning | The "Overview of GST" course and quiz, unless an exemption applies | Director, sole proprietor, partner, trustee or return preparer | 3.1(a) |
| GIRO | An approved GIRO arrangement for GST payment and refund | The business | 3.1(b) |
| Minimum period | Registration for at least 2 years | The business | 3.2(a) |
| InvoiceNow | Compliance with the GST InvoiceNow Requirement on the phase that applies | The business | 3.2(e) |
The conditions IRAS attaches to voluntary GST registration, per the first edition published 30 January 2026.
Is GST on earlier purchases claimable after registering?
Yes, in part, because IRAS allows full claims on certain goods and services acquired within 6 months before the registration date. Paragraph 6.2.3 of the IRAS guide applies this to registrations on or after 1 July 2015. Qualifying items include goods still held at registration and certain rent, utilities and services.
The F5 return nets output tax against input tax every accounting period
Box 8 of Form GST F5 equals Box 6 output tax minus Box 7 input tax, and a negative result is refundable to the business. The worked quarter below uses illustrative figures for January to March 2027. Every sale and purchase is priced before GST, and every purchase carries claimable 9% input tax.
| Box | What goes in | Payable quarter (S$) | Refund quarter (S$) |
|---|---|---|---|
| 1 | Standard-rated supplies | 180,000 | 50,000 |
| 2 | Zero-rated supplies | 40,000 | 0 |
| 3 | Exempt supplies | 0 | 0 |
| 4 | Box 1 + Box 2 + Box 3 | 180,000 + 40,000 + 0 = 220,000 | 50,000 + 0 + 0 = 50,000 |
| 5 | Taxable purchases | 95,000 | 100,000 |
| 6 | Output tax, Box 1 × 9% | 180,000 × 9% = 16,200 | 50,000 × 9% = 4,500 |
| 7 | Input tax, Box 5 × 9% | 95,000 × 9% = 8,550 | 100,000 × 9% = 9,000 |
| 8 | Net GST, Box 6 minus Box 7 | 16,200 - 8,550 = 7,650 payable | 4,500 - 9,000 = -4,500 refundable |
Two illustrative F5 quarters with the arithmetic shown, using the 9% rate in force on 5 November 2026.
The payable quarter owes S$7,650 by 30 April 2027. The refund quarter claims S$4,500, and IRAS makes quarterly refunds within three months of the receipt date. A return received on 28 April 2027 therefore reaches its refund deadline on 28 July 2027.
Does a nil return still need filing?
Yes, IRAS requires a nil return when the period had no business transactions. Paragraph 4.2.2 of the return guide states this in plain terms, and a late nil return is a late return.
Is there a minimum refund?
Yes, a net refund below S$5 for the period is neither paid nor carried forward. Paragraphs 8.1 and 6.8.3 of the return guide set this floor.
A quarterly filer has four return dates a year, each one month after the period ends
IRAS assigns a three-month accounting period by default, and each return and payment is due within one month after the period closes. Monthly filing is available on application for businesses likely to receive refunds regularly, and IRAS approval is required. The return guide's own example shows a July to September 2023 return due on 31 October 2023, and GIRO deducting payment on the 15th of the month after the due date.
| Accounting period | Return and payment due | GIRO deduction | Days from period end to due date |
|---|---|---|---|
| January to March | 30 April | 15 May | 30 |
| April to June | 31 July | 15 August | 31 |
| July to September | 31 October | 15 November | 31 |
| October to December | 31 January | 15 February | 31 |
Return dates derived from IRAS's one-month rule for quarterly filers, checked 5 November 2026.
What does a late return or late payment cost?
A late return costs S$200 at once and S$200 for each further completed month, and late payment adds a 5% penalty that grows by 2% a month. IRAS caps the late-filing penalty at S$10,000 per return. For late payment, a 2% additional penalty starts 60 days after the 5% penalty and stops at 50% of the outstanding tax. Where no return is filed, the Comptroller issues an estimated assessment and a 5% penalty applies to that estimate.
| Offence | First charge | Recurring charge | Cap |
|---|---|---|---|
| Late filing | S$200 straight after the due date | S$200 per further completed month | S$10,000 per return |
| Late payment of S$7,650 | 5% × 7,650 = S$382.50 | 2% × 7,650 = S$153.00 per month, from 60 days after the 5% penalty | 50% × 7,650 = S$3,825.00 additional |
Penalty rules from the IRAS guides, applied to the S$7,650 payable quarter above and checked 5 November 2026.
Company income tax runs on its own calendar, which Corporate Tax Filing in Singapore sets out.
A tax invoice carries eleven particulars and issues within 30 days of supply
A tax invoice has to be issued within 30 days from the time of supply, and a simplified tax invoice replaces it only when the total including GST is S$1,000 or less. IRAS paragraph 7.1.4 lists eleven particulars for a tax invoice, lettered (a) to (k). Paragraph 7.2.2 lists six for the simplified version.
| Document | Use when | Customer details | Required particulars |
|---|---|---|---|
| Tax invoice | Standard supplies where the simplified form does not apply | Customer name and address | Eleven: the words "tax invoice", invoice number, date, supplier name, address and GST number, customer name and address, description, quantity and amount before GST, cash discount, GST rate and total GST, total including GST, breakdown of exempt and zero-rated supplies |
| Simplified tax invoice | Total including GST is S$1,000 or less | Not listed | Six: supplier name, address and GST number, invoice number, date, description, total including tax, and the words "Price Payable includes GST" |
What each invoice type carries under IRAS paragraphs 7.1.4 and 7.2.2, checked 5 November 2026.
Which purchases carry claimable input tax?
Input tax is claimable only when all eight IRAS conditions are met, and the first two are GST registration and a supply made to your business. Paragraph 6.1.2 of the IRAS guide sets the full list.
- The business is GST-registered.
- The goods or services were supplied to the business, or the business imported them.
- Local purchases are backed by a valid tax invoice, customer accounting tax invoice or simplified tax invoice.
- Imports are backed by import permits that name the business as importer.
- The goods or services serve, or are intended to serve, the business.
- The input tax is directly attributable to taxable supplies, or to out-of-scope supplies that are taxable when made in Singapore.
- The claim is not disallowed under Regulations 26 and 27 of the GST (General) Regulations.
- The business has taken reasonable steps to confirm the purchase was not part of a Missing Trader Fraud arrangement.
InvoiceNow reaches every GST-registered business in phases from 1 November 2025 to 1 April 2031
Your InvoiceNow date depends on how and when you registered, and for existing registrants on total supplies in the 2025 returns. IRAS e-Tax Guide second edition, published 9 March 2026, sets six phases. Existing registrants use Box 4 totals from accounting periods ending in calendar year 2025, and a business without a full 365 days of returns extrapolates to a 365-day equivalent.
| Effective date | Group | Basis | Guide paragraph |
|---|---|---|---|
| 1 November 2025 | Newly incorporated companies that register voluntarily within 6 months of incorporation | Registration route | 5.5 |
| 1 April 2026 | All new voluntary registrants, whatever the incorporation date or structure | Registration route | 5.5 |
| 1 April 2028 | New compulsory registrants, and existing registrants with 2025 total supplies of S$200,000 or less | Box 4 total for 2025 | 5.5 and 5.14 |
| 1 April 2029 | Existing registrants with total supplies of S$1,000,000 or less | Box 4 total for 2025 | 5.5 |
| 1 April 2030 | Existing registrants with total supplies of S$4,000,000 or less | Box 4 total for 2025 | 5.5 |
| 1 April 2031 | Existing registrants with total supplies above S$4,000,000 | Box 4 total for 2025 | 5.5 |
The InvoiceNow phase schedule for GST-registered businesses, per IRAS guidance published 9 March 2026.
A business whose four 2025 returns each showed S$220,000 in Box 4 totals 4 × 220,000 = S$880,000. That is below S$1,000,000 and above S$200,000, so its phase starts on 1 April 2029.
What does InvoiceNow compliance involve?
Compliance means sending invoice data to IRAS through an InvoiceNow-Ready Solution connected to an IMDA-accredited Access Point. The business submits data for all standard-rated, zero-rated and exempt supplies, plus standard-rated and zero-rated purchases in the GST return. Submission is due by the earlier of the return filing date and the filing due date. Overseas entities with a section 33(1) agent, overseas vendors under the OVR regimes, and businesses liable only through the reverse charge sit outside the requirement. Voluntary registrants that do not comply risk revocation of their registration. Software choice is covered in Top Invoicing Software in Singapore.
GST records stay on file for five years and electronic copies are accepted
A GST-registered business keeps its business records for at least five years, and IRAS does not require approval to keep them electronically. The IRAS record keeping guide, twelfth edition published 30 January 2026, covers the five years and the electronic rules. Companies and LLPs keep company records for 5 years after they are struck off, dissolved or wound up.
Electronic storage needs controls that protect integrity, completeness, accuracy, availability and reliability, and physical copies of source documents are not needed once the electronic set exists. The records to hold include the items below.
- Tax invoices, receipts and credit notes for sales and purchases
- Import and export documents
- Proof of payments received and made
- Sales and purchase listings, general ledgers and GST account summaries
- Records of business goods used privately or disposed of
GST is one strand of a wider obligations calendar, laid out in the business compliance guide.
General guidance as of 5 November 2026, not legal advice.