You love the freedom of freelancing in Singapore, until GST rules turn flexibility into frustration. Between managing clients, payments, and expenses, keeping up with tax rules can feel like a full-time job.
Whether you’re unsure when to register or what you can claim, this 2025 survival guide will help you stay compliant, avoid penalties, and handle freelancer GST with confidence.
What is freelancer GST in Singapore?
Goods and Services Tax (GST) is Singapore’s 9% consumption tax. It applies to most goods and services. You’ll often see it added to receipts at cafés or when buying software online.
But here’s the twist: GST isn’t just for big companies. If you’re freelancing in Singapore and earning enough, it can apply to you, too.
Whether you’re editing videos at a WeWork booth or building websites from your HDB flat, IRAS sees you as a self-employed business owner. And with that comes responsibility and taxes!
If you meet the criteria, you’re expected to register for GST. You’ll need to charge 9% on your invoices, file quarterly returns, and hand that GST over to IRAS. Even if you’d rather spend it on bubble tea or Canva Pro.
When do you need to register for GST for freelancers in Singapore?
You must register for GST if your annual taxable turnover exceeds S$1 million.
IRAS checks this in two ways:
- The past 12 months (retrospective), or
- The next 12 months (prospective)
For example, if you just secured a big retainer or long-term contract that pushes you past S$1 million, you need to register. You have 30 days to do so. Miss it, and IRAS may issue penalties, charge interest, or ask for backdated GST.
Even if you earn less than S$1 million, you can register for GST voluntarily. Freelancers often do this to:
- Claim GST on business expenses
- Appear more professional to corporate clients
- Get ready for future growth
But take note: once you’re registered, you must:
- Charge 9% GST on your invoices
- File GST returns every quarter
- Keep proper records for IRAS
Contact us for GST Registration help
How much GST should you charge as a freelancer?
As of 2025, the standard GST rate in Singapore is 9%. Most freelance services, from copywriting and design to consultancy and IT support, fall under this rate. If you’re GST-registered, you must charge 9% GST on invoices issued to your clients, including both individuals and companies.
For example, if you charge a client S$2,000 for a project, you’ll need to add S$180 GST, bringing the total to S$2,180. That S$180 doesn’t go into your pocket; it’s collected on behalf of IRAS.
Are there any GST exemptions for freelancers?
Yes. Certain services are GST-exempt or zero-rated, depending on the nature of your work and your client’s location.
- Exempt services include financial services (like life insurance or certain investment services) and residential property rentals. So if you’re a freelance financial planner working on exempt products, GST may not apply.
- Zero-rated supplies are charged at 0% GST, but you can still claim input tax. These typically include:
- Exported goods
- International services (e.g., providing marketing or consulting to an overseas client)
For instance, if you’re a Singapore-based freelancer providing UX services to a client in Australia, that income may be zero-rated. In this case, you won’t charge GST, but you can still claim GST paid on business expenses related to the job.
What GST expenses can freelancers claim back?
If you’re GST-registered, you can claim input tax on expenses that are directly related to your freelance work. These must be 100% business-use and properly documented with valid tax invoices.
Software & Tech Tools
- Adobe Creative Cloud
- Figma Pro or Microsoft 365
- MacBook or business laptop
Work-Related Spaces & Services
- JustCo or The Hive coworking desk
- Grab rides to client meetings
- Sleek accounting or bookkeeping services
⚠️ Reminder: Avoid claiming GST on personal spending (like groceries or Netflix). If IRAS audits your returns and finds mixed-use claims, you could face penalties.
Many of these business expenses are also deductible for income tax purposes. If you're wondering how GST and income tax work together for freelancers, this guide to taxes for freelancers and the self-employed explains how to manage both seamlessly.
How should freelancers invoice with GST?
Once you’re GST-registered, your invoices must follow IRAS guidelines to remain compliant. A proper tax invoice must include:
- Your name or business name and address
- Your GST registration number
- Invoice number and date
- Client’s name and address
- A clear description of services provided
- Amount before GST, GST amount (9%), and total payable
- The phrase “Tax Invoice” prominently displayed
Need to charge GST? Here’s a sample invoice that shows how to do it right.
How often do freelancers file GST returns?
If you’re GST-registered, you’ll need to file your GST returns quarterly using the myTax Portal on the IRAS website. Your filing is due one month after the end of each quarter. For example, if your GST period is January to March, your filing deadline is 30 April.
You’ll report:
- Total taxable income (local and overseas)
- GST collected from clients
- Input tax (GST paid on your business expenses)
If you’re due a refund, say, your input tax is higher than your output tax, IRAS will credit it to your bank account.
Missing deadlines or submitting inaccurate information can lead to late penalties and interest charges, so it’s best to set reminders or engage a freelancer tax Singapore advisor if needed.
Quick GST Pitfalls to Avoid
- Don't charge GST unless you're officially registered with IRAS as doing so without approval can lead to penalties.
- Track your income to avoid missing the S$1 million registration trigger.
- Claim only what's valid, as IRAS doesn’t allow GST claims on personal or mixed-use expenses.
- Set reminders for quarterly filings, even if you’ve earned nothing that period.
- Save your receipts and invoices — IRAS might ask.
What happens if you’re audited?
As a GST-registered freelancer, there’s always a chance that IRAS may review your records, especially if your filings seem inconsistent or if you’re claiming unusually high input tax. An audit doesn’t mean you’re in trouble, but it does mean IRAS wants to verify your records.
If you’re selected for a GST audit, IRAS may request:
- Past GST returns
- Tax invoices and receipts
- Bank statements
- A breakdown of business expenses
Having clean, well-organised records will make the process smoother. If discrepancies are found, IRAS may impose penalties, interest, or request you repay overclaimed GST.
Do Freelancers Need to Register in Singapore?
How Sleek helps freelancers with GST
GST compliance can feel overwhelming, especially when you’re managing everything solo. Look, GST isn’t out to get you. It’s just one of those grown-up parts of doing business. And if numbers really aren’t your thing, no worries lah. Just pass it to someone who knows their IRAS from their ACRA. Focus on your craft and let the tax pros handle the rest.
Sleek offers end-to-end support for GST registration, filing, and bookkeeping. Whether you’re just starting out or growing fast, having a professional on your side can save time, money, and stress.
No more late-night Googling or second-guessing. With Sleek, you get clear guidance, done-for-you services, and the confidence that everything’s sorted.
Don’t let GST slow you down.
FAQs: GST for freelancers in Singapore (2025)<
Do freelancers in Singapore need to register for GST?
Yes, if your annual taxable turnover exceeds S$1 million, you’re required to register for GST with IRAS. If you’re earning below this amount, you can choose to register voluntarily, but you’ll still be expected to comply with all filing and invoicing requirements once registered.
What’s the difference between GST and income tax for Singapore freelancers?
GST is a 9% tax on goods and services that you collect from clients if you’re GST-registered and remit to IRAS. It’s based on your total revenue.
Income tax, on the other hand, is paid on your net profit, your total income minus allowable business expenses. You file income tax once a year, while GST (if registered) is filed quarterly.
How do I know if I’ve crossed the GST threshold?
Keep track of your total revenue over the past 12 months, and also monitor any large upcoming contracts that might push your income over S$1 million in the next 12 months. IRAS offers a self-assessment tool to help you evaluate your obligation.
What if I collect GST but I’m not registered?
Charging GST without being registered is illegal in Singapore. If you’ve done this, you should stop immediately, inform your clients, and consult a tax advisor. You may be required to register retroactively and pay penalties.
How do I register for GST on IRAS as a freelancer?
You can register for GST via the myTax Portal on the IRAS website. You’ll need:
- Your Singpass
- Business registration details (e.g., UEN if you operate as a sole proprietorship or company)
- Financial records showing past or projected income
Once registered, IRAS will send you confirmation and your GST registration number. From that point, you must begin charging GST and filing quarterly returns.
Can I claim GST on my laptop or software?
Yes, if you’re GST-registered, you can claim input tax on business-related purchases such as laptops, software like Figma or Adobe, office chairs, or coworking space rental. Just make sure you keep the tax invoices and receipts.
Do I need to file GST returns even if I didn’t earn anything?
Yes. GST returns are required every quarter regardless of whether you had sales during that period. Even a “nil return” must be submitted on time to avoid late penalties.
What’s the penalty for late GST registration in Singapore?
IRAS may impose:
- A fine of up to S$10,000
- A 10% surcharge on overdue GST
- Backdated GST collection from the date you should’ve registered
Can freelancers deregister from GST if their income drops below SGD 1 million?
Yes, but only if you can show that your taxable turnover has permanently dropped below the threshold. You must apply to IRAS and receive approval before you stop charging or filing GST.
What are the pros and cons of registering for GST as a freelancer?
Registering for GST as a freelancer in Singapore has its advantages. You can claim GST on business-related expenses, enhance your credibility with corporate clients, and prepare your business for future growth. However, it also means charging 9% GST on your invoices, which may put off price-sensitive clients. You’ll need to file GST returns quarterly with IRAS and keep proper records, including issuing GST-compliant invoices and tracking your input and output tax accurately.
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