Singapore GST 2026: A Clear And Complete Guide For Businesses

Lydia Chin

4 mins read

Published:

22 May 2025

Updated:

11 February 2026

Want to register for GST?

Whether you run a startup, a small shop, or a growing e-commerce brand, Singapore GST is part of doing business. If your annual taxable turnover crosses $1 million, you need to register and start charging IRAS GST, and that’s just the start.

This guide breaks it all down so you know exactly what GST is, how it works in 2026, and how to stay compliant without the stress.

GST Singapore 2026 at a glance

Rate: 9% (since 1 Jan 2025)
Registration threshold: $1 million annual taxable turnover
Filing frequency: Quarterly (within 1 month after each period)
Who collects it: GST-registered businesses, on behalf of IRAS

What is the Goods and Services Tax (GST) in Singapore?

Goods and Services Tax (GST) in Singapore is a value added tax applied to the selling price of goods and services provided by GST registered business entities. The current rate is 9%, effective from 1 January 2025.

If your business is GST-registered, you add GST to your prices, collect it from customers, and pay it to IRAS when you file. For example, if you charge $1,000 for a service, adding 9% GST means the customer pays $1,090. You keep $1,000 and send $90 to IRAS.

If you have paid GST on business expenses such as a laptop or software, you can claim that amount back to reduce what you owe.

Tip: We’ve summarised all past GST hikes in this blog if you need a refresher. No need to dig through old Budget speeches!

Handle GST with expert help.

GST Singapore rates in 2026

singapore-gst-rates-2025 — Singapore GST rates in 2026

GST SG is divided into four categories based on what you sell and who you sell it to.

1. Standard-rated supplies

Most local sales are standard-rated. You charge 9% GST and can claim GST on business expenses.

2. Zero-rated supplies

These are taxed at 0%. Common for exports, you do not charge GST but can claim GST paid on related expenses. For example, exporting office chairs to Australia has no GST on the invoice, but you can claim GST paid on packaging or freight.

3. Exempt supplies

Some goods and services are exempt from GST. This means no GST is charged, and you cannot claim GST on related costs. This applies to items such as residential rentals or financial services. For example, renting out an apartment means no GST on rent and no claims for GST on maintenance.

4. Out-of-scope supplies

These are transactions that don’t fall under SG GST rules, like private sales or services performed completely overseas. For instance, if you sell an old printer to a friend or deliver a consulting project outside Singapore, GST does not apply at all.

How Singapore GST works

singapore-gst-process — IRAS GST Process

Sale made: You sell a product or service to your customer.
GST added to the invoice: You add 9% GST to your invoice total. For example, a $3,000 service becomes $3,270 with GST included.
Payment collected: Your customer pays the full amount. You keep the base fee and set aside the GST to report later.
Business expenses with GST claimed: If you made purchases for the business (like software or supplies) and paid GST on them, you can claim that amount back as input tax.
Net GST calculated: Subtract the GST you paid (input tax) from what you collected (output tax). This gives you the net GST amount.
GST filed and paid to IRAS: You file your return with IRAS and pay the net amount. This happens once every quarter.

You’re not paying GST from your pocket. You’re collecting it from customers and passing it to IRAS, minus what you’ve already paid on business costs.

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How to calculate GST in Singapore

To work out your IRAS GST, you only need to know two things:

Output tax – GST you charge customers on your sales
Input tax – GST you pay on your business purchases

Formula:
Net GST = Output Tax – Input Tax

Example:
You bill $4,000 for a project. At 9% GST, that’s $360 output tax.
In the same quarter, you spend $1,500 on business items and pay $135 GST (input tax).

$360 (output) – $135 (input) = $225 payable to IRAS.

If your input tax is higher than your output tax, you can claim a refund instead of paying.

GST filing: Key info at a glance

When: Every quarter (file within 1 month after)
Where: IRAS myTax Portal (Form F5 via CorpPass)
What to include:
- Total sales
- Output tax (GST collected)
- Input tax (GST paid)
- Net GST
Even if there are no sales? Yes, file a nil return
Penalties for late filing? Definitely
Keep records: Minimum 5 years

Want to double-check your IRAS GST compliance?
We’ve put together a practical GST compliance checklist for Singapore businesses, covering common mistakes, deadlines, and what IRAS expects during a review. Use it to stay on track and avoid costly penalties.

How Sleek helps with GST in Singapore

GST isn’t exactly founder-friendly. It’s time-consuming, rules change often, and the margin for error is… small. But the risks? A missed deadline or incorrect return can lead to penalties, cash flow problems, or unwanted attention from IRAS.

That’s where Sleek can help businesses like yours.

Whether you’re registering, filing quarterly returns, or navigating a rate change, our expert team keeps things moving, on time and in the clear.

You can rely on us for