Singapore GST is a single standard rate of 9 percent with a high registration threshold and one extraction rule that catches almost everyone out: 9/109. This guide gives you the add and extract formulas, a full worked invoice and return example, and a clear test for whether you must register, or should register voluntarily.
Search intent: you want the correct Singapore GST rate in 2026, a reliable way to add GST to a price or extract it from a GST-inclusive total, and a straight answer on when a freelancer must register with IRAS.
Rates last reviewed: October 2026. Figures are checked against guidance from the Inland Revenue Authority of Singapore (IRAS), which administers GST in Singapore, including its pages on the 9 percent rate from 1 January 2024 and on GST registration. Fees and thresholds in this guide are stated as IRAS publishes them.
What is the GST rate in Singapore in 2026?
Singapore’s standard GST rate is 9 percent in 2026, charged on most goods and services supplied in Singapore by a GST-registered business, and on imported goods. The rate has applied since 1 January 2024. Exports and international services are zero-rated at 0 percent, and a short list of supplies is exempt.
GST is a consumption tax. You collect it from your customer as output tax, you claim back the GST you paid on business costs as input tax, and you pay IRAS the difference. The final consumer bears the cost. If you are not GST-registered, you do not charge GST at all, and you cannot claim input tax back.
| Rate | Treatment | Typical examples |
|---|---|---|
| 9% | Standard | Freelance and professional services supplied in Singapore, most retail goods, software, commercial rent |
| 0% | Zero-rated | Exported goods, international services that meet the IRAS conditions |
| No GST | Exempt | Sale and lease of residential property, most financial services, supply of digital payment tokens, investment-grade precious metals |
GST was 7 percent until 31 December 2022, 8 percent through 2023, and 9 percent from 1 January 2024, in a two-step increase announced in Budget 2022. No further increase has been announced for 2026.
Watch out: Zero-rated and exempt are not the same thing. A zero-rated supply is still a taxable supply at 0 percent, so it counts toward your registration threshold and you keep the right to claim GST on related costs. An exempt supply does not count in the same way, and you cannot claim GST on costs linked to it.
Compare our New Zealand GST guide, which also uses a single rate, and our GST for freelancers in India guide, which has multiple slabs. In Singapore the mistakes come from extraction and registration timing, not from picking a rate.
How do you calculate GST in Singapore?
To add GST in Singapore, multiply the GST-exclusive price by 0.09 to get the GST amount, then add it to the original price, or multiply by 1.09 in one step. A fee of 1,000 Singapore dollars before GST becomes 1,090 dollars including GST, made up of 1,000 dollars plus 90 dollars of GST.
Three formulas cover every quote, invoice and receipt:
- GST amount = GST-exclusive price x 0.09. Example: 1,000 x 0.09 = 90.
- Price including GST = GST-exclusive price x 1.09. Example: 1,000 x 1.09 = 1,090.
- GST-exclusive price = price including GST / 1.09. Example: 1,090 / 1.09 = 1,000.
Always state which basis a price uses. In Singapore, GST-registered businesses must display GST-inclusive prices to consumers, so what a consumer sees is the final price they pay. Business-to-business quotes are often written exclusive of GST, with GST added on the invoice. Most disputes start when one side heard a figure as inclusive and the other meant it as exclusive.
Run any of these in seconds with LancerBill’s GST calculator, which adds or removes GST at a custom rate, so you can set 9 percent and switch between add and remove modes. When you quote before work starts, build the quote net first and add GST as its own line. Our quote generator helps you present that split cleanly, so a client never mistakes an exclusive quote for a final inclusive price.
How do you extract GST from a GST-inclusive price?
To extract the GST inside a GST-inclusive Singapore price, multiply the total by 9 and divide by 109. That fraction is 9 divided by 109, the GST share of a price that already includes GST. A total of 1,090 Singapore dollars multiplied by 9/109 gives 90 dollars of GST.
GST is not 9 percent of the inclusive price. Nine percent of 1,090 dollars is 98.10 dollars, overstating GST by 8.10 dollars. The inclusive price is 100 parts net plus 9 parts tax, 109 in total, so the tax share is 9 out of 109.
Here is an extraction table with the error shown side by side. Use it as a check on any receipt, supplier invoice or platform payout:
| GST-inclusive total | GST inside it (x 9/109) | GST-exclusive amount | Wrong answer if you take 9 percent of the total |
|---|---|---|---|
| S$109 | S$9.00 | S$100.00 | S$9.81 |
| S$218 | S$18.00 | S$200.00 | S$19.62 |
| S$545 | S$45.00 | S$500.00 | S$49.05 |
| S$1,090 | S$90.00 | S$1,000.00 | S$98.10 |
| S$5,450 | S$450.00 | S$5,000.00 | S$490.50 |
| S$10,900 | S$900.00 | S$10,000.00 | S$981.00 |
Check one row by hand: 5,450 x 9 = 49,050, and 49,050 / 109 = 450. Then 5,450 – 450 = 5,000 exclusive. The wrong method in the last column overstates GST on every row. If you claim that inflated figure as input tax on a purchase, you are claiming tax you never paid, and IRAS can disallow it on audit. LancerBill’s GST calculator in remove mode does the 9/109 step for you, which is the safer habit for expense claims and for checking supplier invoices.
Tip: Memorise 9/109, not 9 percent, for inclusive prices.
Worked example: a freelance invoice and GST return, step by step
Assumptions: Singapore, October 2026, a GST-registered freelance consultant in Singapore filing quarterly on Form F5. In one quarter she invoices two local jobs and one international job, and buys software and equipment. All figures are in Singapore dollars.
| Line | Net (excl. GST) | Rate | GST | Including GST |
|---|---|---|---|---|
| Consulting project for a Singapore client | S$6,000 | 9% | S$540 | S$6,540 |
| Training workshop for a Singapore client | S$2,000 | 9% | S$180 | S$2,180 |
| Advisory services for an overseas client, international services | S$3,000 | 0% zero-rated | S$0 | S$3,000 |
| Totals | S$11,000 | S$720 | S$11,720 |
The invoice arithmetic, line by line:
- Consulting project: 6,000 x 0.09 = 540. Including GST: 6,000 + 540 = 6,540.
- Workshop: 2,000 x 0.09 = 180. Including GST: 2,000 + 180 = 2,180.
- International services: 3,000 x 0 = 0. Total stays 3,000, and the line still appears in the return as a zero-rated supply.
- Invoice totals: net 6,000 + 2,000 + 3,000 = 11,000. GST 540 + 180 + 0 = 720. Including GST: 11,000 + 720 = 11,720.
Now the return. Her GST on sales, called output tax, is 720 dollars. In the same quarter she paid GST on business costs, called input tax:
- Software subscription bought for 545 dollars including GST: 545 x 9/109 = 45 dollars of claimable GST.
- Monitor bought for 1,090 dollars including GST: 1,090 x 9/109 = 90 dollars of claimable GST.
- Total input tax: 45 + 90 = 135 dollars.
- GST to pay IRAS: 720 – 135 = 585 dollars.
You never hand over all the GST you collected: the 720 dollars is reduced by GST in your own costs. The zero-rated line still counts, because it is reported and supports input claims. Create invoices with our invoice generator, showing your GST number, the words tax invoice, each rate and the GST total. IRAS requires a tax invoice within 30 days of supply to a GST-registered customer. A simplified invoice is allowed for totals of 1,000 dollars or less including GST.
When must a Singapore freelancer register for GST?
You must register for GST in Singapore when your taxable turnover exceeds 1 million Singapore dollars under either the retrospective test or the prospective test. The retrospective test looks back over the past calendar year. The prospective test looks forward: you expect to exceed the threshold in the next 12 months. You apply within 30 days.
Taxable turnover means the value of your standard-rated and zero-rated supplies, before GST. It does not include exempt supplies, out-of-scope supplies, or salary and wages. If you freelance alongside a job, only the self-employed income counts toward the threshold. Watch the prospective half closely: signing contracts that make it reasonably certain you will cross 1 million dollars can trigger registration before the money arrives, not after.
Once registered, you charge 9 percent, file Form F5 usually quarterly through the myTax Portal, display GST-inclusive prices to consumers, issue tax invoices, keep records for at least 5 years, and check your GST InvoiceNow position, which is being phased in from 2025 onward.
Watch out: Register late and you owe GST on sales you made without charging it, so the tax comes out of money you already treated as income. Track turnover monthly once your rolling 12 months passes about 800,000 dollars, so the threshold never catches you by surprise.
A separate overseas vendor registration regime applies only to overseas suppliers whose global turnover exceeds 1 million dollars and whose B2C remote services to Singapore exceed 100,000 dollars. It does not apply to Singapore-based freelancers. See our UAE VAT guide for another low-rate system.
Should you register voluntarily below the threshold?
You may register voluntarily below 1 million Singapore dollars if you make, or intend to make, taxable supplies. Registration lets you claim GST back on your costs and can suit business-facing freelancers, but it carries a minimum commitment of 2 years, IRAS conditions, and the full filing and invoicing workload from day one.
IRAS conditions for voluntary registration commonly include setting up GIRO for payment and completing the IRAS Overview of GST e-learning course, unless you work through a qualified tax agent. Price that admin in before you apply. Use this decision framework, which is the part most rate guides skip:
| Your situation | Voluntary registration tends to | Why |
|---|---|---|
| Clients are mainly GST-registered businesses | Help | They claim your GST back, so they compare you on the exclusive price and feel no price rise |
| Clients are mainly consumers | Hurt | They cannot claim GST back, so adding 9 percent makes you dearer, or you absorb it and earn less |
| You buy equipment, software or subcontractors with a lot of GST in the price | Help | You recover that GST as input tax, as in the worked example above |
| Most of your work is exported or zero-rated international services | Help strongly | You charge 0 percent out but still claim GST back on costs, so returns often produce refunds |
| Your costs are mostly your own time | Hurt | There is little input GST to recover, so you gain admin and lose pricing room |
| You expect to cross the threshold within a year | Help | Registering early on your own timetable beats a rushed or backdated registration later |
Scenario: a Singapore designer on 420,000 dollars a year for GST-registered companies pays about 1,200 dollars a year in GST on software, equipment and subcontractors. Voluntary registration recovers that 1,200 dollars and removes threshold risk. With private clients and few costs, it would mostly be paperwork for at least 2 years.
Rule of thumb: register voluntarily when your clients can claim GST back or your costs carry GST you want back. Stay out while you sell mainly to consumers and your costs are mostly your own time.
For a wider invoicing routine once you register, see our step-by-step guide to writing an invoice, which covers invoice fields, numbering and payment terms that sit alongside the Singapore tax invoice rules.
Key takeaways
- Singapore GST is a single standard rate of 9 percent since 1 January 2024, with 0 percent zero-rating for exports and international services and a short exempt list.
- Add GST by multiplying the exclusive price by 1.09. Extract GST from an inclusive price with the 9/109 rule, never by taking 9 percent of the total.
- Registration is compulsory when taxable turnover exceeds 1 million Singapore dollars, looking back over the past year or forward over the next 12 months.
- On your return you pay output GST minus input GST on your costs, so the GST you collect is not the GST you hand over.
- Voluntary registration suits freelancers with GST-registered clients, GST-heavy costs, or export income. It requires at least 2 years and suits consumer-facing freelancers with few costs far less.
- File usually quarterly on Form F5, keep records for at least 5 years, issue tax invoices within 30 days, and track turnover monthly near the threshold.
Frequently asked questions
What is the GST rate in Singapore in 2026?
The standard GST rate in Singapore is 9 percent, and it has applied since 1 January 2024. It rose from 7 percent to 8 percent on 1 January 2023 and then to 9 percent a year later. Exports and qualifying international services are zero-rated at 0 percent, and a short list including residential property and most financial services is exempt, per IRAS guidance.
How do I add 9 percent GST to a price?
Multiply the GST-exclusive price by 1.09. A fee of 500 Singapore dollars becomes 545 dollars including GST, made up of 500 dollars plus 45 dollars of GST. In two steps, multiply by 0.09 to get the GST amount, then add it to the original price.
How do I extract GST from a GST-inclusive price in Singapore?
Multiply the inclusive total by 9 and divide by 109. A total of 1,090 Singapore dollars contains 90 dollars of GST, and a total of 109 dollars contains 9 dollars. Do not take 9 percent of the inclusive total, which overstates the GST. You can also divide the total by 1.09 to get the exclusive amount.
When must a Singapore freelancer register for GST?
You must register when your taxable turnover exceeds 1 million Singapore dollars under the retrospective test, looking back over the past calendar year, or the prospective test, where you expect to exceed it in the next 12 months. You must apply to IRAS within 30 days of the liability arising. Salary and exempt supplies do not count toward the threshold.
What is zero-rated and what is exempt in Singapore?
Zero-rated supplies are mainly exported goods and international services that meet the IRAS conditions. Exempt supplies include the sale and lease of residential property, most financial services, the supply of digital payment tokens, and investment-grade precious metals. Zero-rated supplies go in your return and keep input claims; exempt supplies do not.
How often do I file a GST return in Singapore?
GST-registered businesses usually file quarterly on Form F5 through the IRAS myTax Portal, and pay any GST due by the filing deadline. You must keep invoices and records for at least 5 years, issue tax invoices within 30 days of supply to GST-registered customers, and display GST-inclusive prices to consumers.
This guide is for general information only and is not financial, tax or legal advice.