# Singapore GST Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/apac/singapore
Published: June 17, 2026

Singapore's GST rate is 9% after the 2024 increase. This guide explains the S$1M registration threshold, the Overseas Vendor Registration regime for digital services, and IRAS filing requirements.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Singapore's GST is 9% (raised to 9% in 2024), with exports and international services zero-rated. Registration is compulsory once taxable turnover exceeds SGD 1 million, on either a retrospective or prospective 12-month basis; overseas suppliers of remote and digital services or low-value goods register under the Overseas Vendor Registration (OVR) regime. Financial services, residential property, and digital payment tokens are exempt; SaaS and digital services are taxable at 9%.

## Taxability Snapshot

## Sales Tax Rates

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.

| Rate | Applies to |
| --- | --- |
| Standard 9% | Most goods and services |
| Zero 0% | Exports, international services |
| Exempt | Financial services, residential property, digital payment tokens |

#### Registration & nexus threshold

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.

#### Filing frequency & deadlines

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.

#### Exemptions

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.

#### Penalties

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.

#### Sources

- [1] [Inland Revenue Authority of Singapore — Current GST rates (9%)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates)

- [2] [IRAS — Do I need to register for GST (SGD 1 million threshold)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-registration-deregistration/do-i-need-to-register-for-gst)

- [3] [IRAS — Overseas Vendor Registration (digital services and low-value goods)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-and-digital-economy/overseas-businesses)

- [4] [IRAS — GST F5 filing due dates](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/filing-gst/due-dates-and-requests-for-extension)

- [5] [IRAS — Supplies exempt from GST (food is taxable; financial services and residential property exempt)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-is-gst-not-charged/supplies-exempt-from-gst)

- [6] [IRAS — Claiming GST (input tax)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax))

- [7] [IRAS — Object to an audit assessment (GST Board of Review)](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/getting-it-right/object-to-audit-assessment)

Verified July 2026 against Inland Revenue Authority of Singapore guidance.

#### Frequently asked questions

### What is the Singapore GST rate in 2026?

9%, applied to most goods and services, with exports and international services zero-rated.

### What is the Singapore GST registration threshold?

SGD 1 million in annual taxable turnover. Overseas digital vendors register under OVR at SGD 100,000 to Singapore plus SGD 1 million global turnover.

### Is SaaS taxable in Singapore?

Yes. SaaS and digital services are taxable at 9%; overseas suppliers charge it under the Overseas Vendor Registration regime.

### What is Overseas Vendor Registration (OVR)?

A simplified GST regime requiring overseas suppliers of digital and low-value goods to register and charge 9% GST to Singapore consumers.

### When are Singapore GST returns due?

Quarterly, one month after the end of each accounting period; some businesses file monthly.

### What is the penalty for late Singapore GST?

Late registration brings backdated GST, a 10% penalty, and a fine up to SGD 10,000; late payment adds a 5% penalty.