- A Pte Ltd pays 17% corporate tax on Amazon profits, before exemptions
- GST registration is compulsory once taxable turnover exceeds S$1 million
- GST-registered sellers charge 9% GST on local Amazon.sg sales
- Since 2023, overseas sellers of low-value goods may have to charge GST at checkout
Under Amazon seller tax Singapore rules, you pay income tax on your Amazon profits, and you charge 9% GST on Amazon.sg sales once your taxable turnover passes S$1 million. A Pte Ltd is taxed at the 17% corporate rate before exemptions, while a sole proprietor pays personal income tax rates of up to 24%. Below S$1 million you don’t have to charge GST; above it, you have 30 days to apply for GST registration in Singapore.
Overseas sellers shipping low-value goods into Singapore may have to register under the overseas vendor regime instead, or the marketplace may charge the GST for them. This guide covers Amazon.sg sellers based in Singapore and overseas, plus Singapore companies selling on Amazon.com.
How are Amazon sellers taxed in Singapore?
Your Amazon seller tax position depends on two things: your business structure and where you sell from. Find your row in the table below, then read the section that expands it.
| Your situation | Income tax | GST registration trigger | Who charges GST | What to file |
|---|---|---|---|---|
| Singapore company (Pte Ltd) on Amazon.sg | 17% on chargeable income, before exemptions [IRAS] | Taxable turnover above S$1m [IRAS] | You, once GST-registered | ECI and Form C-S/C every year; GST F5 returns if registered |
| Singapore sole proprietor on Amazon.sg | Personal rates, up to 24% [IRAS] | Taxable turnover above S$1m [IRAS] | You, once GST-registered | Form B as a self-employed person; GST F5 returns if registered |
| Overseas seller shipping low-value goods into Singapore | Usually taxed at home unless the business is carried on in Singapore | Overseas vendor registration if global turnover exceeds S$1m AND B2C sales of low-value goods to Singapore exceed S$100,000 [IRAS] | You, if registered, or the marketplace where it is treated as the supplier [IRAS] | Overseas vendor GST returns, if registered |
| Singapore company on Amazon.com | 17% in Singapore, before exemptions [IRAS] | Taxable turnover above S$1m [IRAS] | Exports from Singapore: 0% (zero-rated). Goods already held overseas: out of scope | ECI and Form C-S/C; GST F5 returns if registered; US filings need US advice |
For a Pte Ltd, the 17% headline rate is rarely what you actually pay. New companies can claim the start-up tax exemption, and other companies get partial tax exemption on their first slice of income. For YA2026 there’s also a 50% corporate income tax rebate, capped at S$40,000.
For a sole proprietor, your Amazon profit is added to your other income and taxed at progressive personal rates, up to 24% at the top band. Report it as business income, not as a side note: Amazon sales are trade income, whatever the size of your store.
Do you need to register for GST, and who charges it on Amazon.sg?
Amazon seller GST starts with one question: has your turnover crossed the threshold?
Registration is compulsory when your taxable turnover exceeded S$1 million at the end of a calendar year, or when you expect it to exceed S$1 million in the next 12 months. You then have 30 days to apply. Our guide on when you must register for GST walks through both tests.
So, do we need GST number to sell on Amazon? Not below the threshold: Singapore law only requires registration once you cross S$1 million, although Amazon’s own onboarding may ask for tax details. Some sellers register earlier through voluntary GST registration so they can claim GST on their business costs.
Once registered, Amazon.sg GST for sellers works like any other sale: you charge 9% on local sales, issue invoices and file GST returns. Who actually collects the GST on each order depends on how Amazon treats your listings, so check your tax settings in Seller Central before you price anything.
Does Amazon have GST on its own fees too? Amazon may charge GST on the seller fees it bills you, so check your fee invoices each month. If you’re GST-registered, keep those invoices for your returns.
What changes if you sell to Singapore customers from overseas?
Since 1 January 2023, low-value goods have been brought into the GST net. Low-value goods are items worth S$400 or less that arrive in Singapore by air or post.
The S$400 import relief still applies at the border, so these parcels aren’t charged GST at customs. Instead, overseas sellers and marketplaces registered under the overseas vendor regime charge 9% GST at checkout. That’s the core of low value goods GST Amazon sellers abroad now face: the tax is charged at the point of sale, not at import.
An overseas seller must register when both of these are true in a calendar year:
- Global turnover exceeds S$1 million.
- B2C sales of low-value goods and remote services to Singapore exceed S$100,000.
A marketplace operator is treated as the supplier where it controls key parts of the sale, for example by authorising the charge, the delivery or the terms. When that happens, the marketplace charges and accounts for the GST, not you. This is where Amazon.sg GST for sellers abroad differs from the rules for local sellers.
So does Amazon have GST on orders shipped from abroad? It can, where Amazon is treated as the supplier. Check Seller Central to see which of your listings this covers before you assume your low value goods GST Amazon position.
Many overseas sellers also ask whether they need a Singapore entity. Amazon.sg doesn’t always require one, but a local Pte Ltd can make banking, payouts and GST simpler if Singapore becomes a core market.
You can set up a Singapore company from overseas without relocating. For the full rules beyond Amazon, see our guide to e-commerce tax in Singapore.
How is a Singapore company taxed when it sells on Amazon.com?
A Singapore company running its Amazon.com store from Singapore is generally taxed in Singapore on those profits, at the same 17% headline rate. Your selling on Amazon Singapore tax obligations don’t disappear because the buyers are in the US.
GST depends on where the goods are when you sell them:
- Exported from Singapore: charge 0% GST, provided you keep export evidence. Read more on zero-rated GST for exports.
- Already in an overseas warehouse: goods sold from outside Singapore to overseas buyers are generally outside the scope of Singapore GST.
US tax requirements are set by Amazon and the IRS, so get US advice for anything on that side. Sleek advises on Singapore tax only.
Withholding is a separate question. Singapore withholding tax can apply to payments you make to non-residents, such as royalties or fees for services performed in Singapore, so check before you pay overseas agencies or consultants.
How does Sleek help Amazon sellers?
Sleek’s accountants reconcile your Amazon settlement reports and file your GST and corporate tax, so you can focus on listings. We match payouts, fees, refunds and GST line by line, then turn them into clean books for your ECI, Form C-S and GST F5 returns.
That makes us a good fit for accounting for e-commerce sellers who’ve outgrown spreadsheets. We also watch your turnover against the S$1 million GST threshold, so you’ll know the day the answer to “do we need GST number to sell on Amazon?” becomes yes.
One honest limit: Sleek advises on Singapore tax only. Your selling on Amazon Singapore tax and Amazon seller GST questions are our lane; US obligations need a US adviser.
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FAQs on amazon seller tax singapore
Will I be taxed twice on Amazon income earned overseas?
Not necessarily. Singapore has tax treaties with many countries that decide which country taxes the income and how relief works. Whether one applies depends on where you and your buyers are, so read our guide to double tax agreements in Singapore and get advice on your exact setup.
Is a Pte Ltd or a sole proprietorship better for an Amazon business?
A sole proprietorship is cheaper and simpler to start, but you’re personally liable and profits are taxed at personal rates up to 24%. A Pte Ltd is a separate legal entity, limits your liability and is taxed at 17% before exemptions. Most sellers who expect steady profits move to a Pte Ltd. Compare both in our sole proprietorship vs Pte Ltd guide.
Can I receive Amazon payouts into a personal bank account?
You can, but mixing personal and business money makes your books and tax filings much harder to defend. A separate account keeps every payout, fee and refund traceable. Sleek’s business account is built for this.
What happens if I register for GST late?
IRAS can treat you as registered from the date you should have been, and you’ll owe GST on sales from that date even if you never charged it. Penalties can also apply. Track your rolling 12-month turnover so you apply within the 30-day window.
Can I claim back the GST that Amazon charges on its fees?
If you’re GST-registered and the fees relate to your business, you can generally claim that GST as input tax. You’ll need valid invoices from Amazon showing the GST charged. If you’re not registered, the GST is simply part of your cost.
Do I need to file a tax return if my Amazon store made a loss?
Yes. A Pte Ltd files its corporate tax return every year, whether it made a profit or a loss, unless IRAS has waived filing. Sole proprietors still declare their business income or loss in their personal return. Losses can often be carried forward to set against future profits.
