Singapore GST: the current rate and effective date
Singapore's standard GST rate is 9%. The effective date and the distinction between standard-rated, zero-rated and exempt sales matter when reading a price.
On this page
- Current standard rate
- 9%IRAS, prevailing GST rate
- Effective date
- 1 January 2024 to presentIRAS, prevailing GST rate
- Exceptions
- Sales qualifying for zero-rating or exemption under GST lawIRAS, prevailing GST rate
The prevailing standard rate
The current Singapore GST rate is 9%, effective from 1 January 2024. IRAS publishes this as the prevailing rate, rather than a proposed future change. IRAS, prevailing GST rate (opens in a new tab).
GST-registered businesses charge the standard rate on supplies of goods and services in Singapore unless a sale qualifies for zero-rating or exemption. The headline rate does not describe every transaction. IRAS, prevailing GST rate (opens in a new tab).
The legislation and rate announcement
IRAS's Tax Acts page links to the Goods and Services Tax Act and its subsidiary legislation. IRAS, tax legislation (opens in a new tab).
IRAS records the Minister for Finance's Budget announcement of the increase to 9% from 1 January 2024. The date identifies the standard-rate change, not the date a particular business registered for GST. IRAS, GST rate change for consumers (opens in a new tab).
Transactions across the change date
Transactions spanning the rate-change date have transitional rules. Invoice, payment and supply timing can matter, so a current headline rate alone does not settle the treatment of an older transaction. IRAS, GST rate change for consumers (opens in a new tab).
This guide gives general rate information. It does not determine a transaction's exemption, zero-rating or transitional treatment. There is no matching Singapore GST calculator in the current catalogue, so no calculator example is supplied. IRAS, prevailing GST rate (opens in a new tab).