Singapore GST Guide for 2026: Rates, Registration & Compliance

Singapore's Goods and Services Tax (GST) is 9% (raised to 9% in 2024). Exports and international services are zero-rated, and a few supplies are exempt. The Inland Revenue Authority of Singapore (IRAS) administers it.

Singapore uses a GST registration threshold rather than US-style economic nexus. Registration is compulsory once taxable turnover exceeds SGD 1 million, on either a retrospective (past calendar year) or prospective (next 12 months) basis [2]. Overseas suppliers of remote and digital services or low-value goods to Singapore consumers register under the Overseas Vendor Registration regime [3]. Registration steps are in the How to Register section.

GST returns are filed quarterly, with the return and payment due one month after the end of each accounting period. Some businesses opt for monthly filing.

Financial services, the sale and lease of residential property, and digital payment tokens are exempt, and exports and international services are zero-rated. SaaS and digital services are taxable at 9%; overseas suppliers charge it under the OVR regime.

Registering late triggers backdated GST, a 10% penalty, and a fine of up to SGD 10,000. Late payment carries a 5% penalty plus additional monthly penalties on continued non-payment.

• [1] Inland Revenue Authority of Singapore — Current GST rates (9%)

• [2] IRAS — Do I need to register for GST (SGD 1 million threshold)

• [3] IRAS — Overseas Vendor Registration (digital services and low-value goods)

• [4] IRAS — GST F5 filing due dates

• [5] IRAS — Supplies exempt from GST (food is taxable; financial services and residential property exempt)

• [6] IRAS — Claiming GST (input tax)

• [7] IRAS — Object to an audit assessment (GST Board of Review)

Verified July 2026 against Inland Revenue Authority of Singapore guidance.