Singapore GST (Goods and Services Tax) Guide 2026

Q: What does Singapore GST apply to?

GST applies to: Most goods and services sold in Singapore Imported goods Overseas digital and low-value goods purchased online GST does not apply to: Residential property sales Most financial services Exported goods

Published: 3 May 2025 · Last reviewed: 25 September 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)

Quick answer: Singapore’s Goods and Services Tax (GST) is charged at 9% on most goods and services supplied in Singapore. A business must register once its taxable turnover exceeds S$1 million in a calendar year, or is expected to exceed S$1 million in the next 12 months. GST-registered businesses file a GST return (Form GST F5), usually quarterly, and must file and pay within one month after each period ends.

Singapore GST at a glance (2026)

Item	2026 rule
GST rate	9% (since 1 January 2024)
Compulsory registration	Taxable turnover above S$1 million – at the end of a calendar year (retrospective basis) or expected in the next 12 months (prospective basis)
Deadline to register	Within 30 days. On the retrospective basis, apply by 30 January; registration takes effect on 1 March
Voluntary registration	Allowed below S$1 million; you must stay registered for at least 2 years. From 1 April 2026, new voluntary registrants must also use InvoiceNow
GST returns	Form GST F5, quarterly by default; file and pay within 1 month after the end of each accounting period
Zero-rated (0%)	Exports of goods and qualifying international services
Exempt	Most financial services, sale and lease of residential property, and investment precious metals
Imports	GST applies to imported goods, to low-value goods (up to S$400) bought from overseas sellers, and to imported services
InvoiceNow	Required for new voluntary registrants from 1 April 2026; existing GST-registered businesses will be phased in over the following years

Need help registering or filing? See VIVOS GST and tax services.

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Who Is This GST Guide for?

Business Owners

Startups, SMEs, and freelancers are trying to understand how GST impacts pricing, billing, and compliance.

Accountants and Finance Teams

Who manage day-to-day GST filings and need a quick reference.

Entrepreneurs and Solopreneurs

Looking to register for GST or understand if they’re even required to.

E-Commerce Sellers

Who sell overseas or buy goods and services from abroad and need clarity on GST obligations.

What's Inside the Guide & Why You Should Download It: (Including GST Filing Service Insights)

What's Inside the Guide & Why You Should Download It ? (Including GST Filing Service Insights)

Navigating GST in Singapore can feel overwhelming, especially the reporting and compliance side of things. This guide breaks down the GST process — including how a GST filing service can help you stay compliant, reduce filing errors, and manage your tax obligations while you focus on running your business.

Clear, Jargon-Free Explanations – Understand who needs to register, what to charge, and how to file—without the legal lingo.

Practical Tips & Checklists – From invoicing correctly to claiming input tax, we’ve included tools you can actually use.

Stay Ahead of Penalties – Know your deadlines, avoid fines, and keep your records in order with confidence.

Whether you’re just hitting the S$1 million mark or planning for growth, this guide helps you get GST right from Day 1.

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Frequently Asked Questions

How do you calculate GST on goods and services tax?

GST is calculated as a percentage of the selling price of goods or services.

Formula:

GST Amount = Selling Price × GST Rate

Total Price = Selling Price + GST Amount

For example, if a product costs SGD 100 and the GST rate is 9%, the GST amount is SGD 9, making the total price SGD 109.

Who needs to register for GST in Singapore?

A business must register for GST if:

Its taxable turnover exceeds SGD 1 million in the past 12 months, or
It is expected to exceed SGD 1 million in the next 12 months.Voluntary registration is also allowed for businesses below the threshold.

What is the rate of GST charged in Singapore?

As of 1 January 2024, the GST rate in Singapore is 9%.

This rate applies to most goods and services, including imports and digital products.

Who is eligible for GST registration?

Any business entity—such as a sole proprietorship, partnership, company, or overseas provider—making taxable supplies in Singapore and meeting the turnover condition is eligible (and in some cases, required) to register for GST.

What does Singapore GST apply to?

GST applies to: