Last reviewed 17 October 2026. Rules and amounts below follow IRAS guidance published in January 2026.
GST in Singapore is 9%, and almost every obligation sits with the business that charges it: registering on time, invoicing correctly, filing the return, and keeping records. This page sets out the main rules in one place and points to the pages where we go into each one.
At a glance
| Topic | Rule |
|---|---|
| GST rate | 9%, since 1 January 2024 |
| When you must register | Taxable turnover above S$1 million. On the calendar-year test, apply within 30 days of the end of the year |
| Return | GST F5, usually quarterly |
| When it is due | Filing and payment within one month after the accounting period ends |
| Late filing | S$200 immediately, then S$200 for each further completed month, up to S$10,000 per return |
| Late payment | 5% of the tax, plus 2% for each month it stays unpaid beyond 60 days after that, capped at 50% of the outstanding tax |
| Tax invoice | Issued within 30 days of the time of supply |
| Records | Keep for at least 5 years |
Do you need to register?
Registration is compulsory once your taxable turnover goes above S$1 million. Taxable turnover counts your standard-rated and zero-rated supplies. Exempt supplies and out-of-scope transactions are not counted. IRAS describes the calendar-year test as a 12-month turnover figure at the end of each calendar year, with 30 days from the year end to apply, and a registration that takes effect within two months.
A business below the threshold can register voluntarily. A business whose zero-rated supplies are more than 90% of its taxable supplies, and which would be in a regular refund position, may instead apply to be exempt from registration using Form GST F2.
Example (illustration only). ABC Pte Ltd’s taxable turnover for calendar year 2026 is S$1.2 million. It applies by 30 January 2027, the 30th day after year end, and IRAS’s own worked example shows the registration taking effect no later than 1 March. From that date it charges 9% GST on its taxable supplies.
IRAS also has a rule for businesses that expect to cross the threshold in the next 12 months, which we do not reproduce here. Check the IRAS registration page for the current wording. Our pages on GST registration and exemption from GST registration go through the choice.
What GST applies to
GST is charged on a supply when all four of these are true:
- the supply is made in Singapore,
- it is a taxable supply,
- it is made by a taxable person, and
- it is made in the course or furtherance of a business.
| Type of supply | GST charged? | Examples (from IRAS) |
|---|---|---|
| Standard-rated | 9% | Most sales of goods and services made in Singapore by GST-registered businesses |
| Zero-rated | 0% | Exports of goods and international services under section 21(3) of the GST Act. Not every service sold to an overseas customer qualifies |
| Exempt | None | Financial services, sale and lease of residential property, local supply of investment precious metals |
| Out of scope | None | Salaries paid to employees, goods moved between two places outside Singapore, private transactions |
The type of supply decides the rate and whether you can claim input tax, so it is worth getting right before the first invoice. Our post on when to charge GST walks through the cases.
Invoices and price display
- Timing. A tax invoice is due within 30 days of the time of supply. Time of supply is generally the earlier of the payment being received or the invoice being issued.
- Content. The invoice must show the words “tax invoice”, an invoice number, the date, your name, address and GST registration number, the customer’s name and address, a description of each item, amounts before GST, the GST rate and the GST amount separately, and the total including GST.
- Simplified invoices. A simplified tax invoice may be used where the total including GST is up to S$1,000.
- Foreign currency. Convert the amounts to Singapore dollars at an approved exchange rate, such as one published by a local bank or a locally circulated newspaper. Update the rate at least once every three months, use it consistently for accounting and GST, and keep the same source for at least a year.
- Prices shown to the public must include GST.
More detail is in our post on GST invoicing, price display and record keeping.
Filing the GST return
Most businesses file the GST F5 quarterly. Monthly filing needs approval and is usually for businesses that expect regular refunds. The return is due one month after the end of the accounting period, and so is the payment. With GIRO, payment is deducted on the 15th of the following month.
IRAS generally does not grant extensions. Newly registered businesses can ask for up to a month on their first return, and a few circumstances such as a computer breakdown are accepted. Requests must be made before the due date. Maternity leave, overseas directors and manpower shortages are not accepted reasons.
An example. A business owes S$10,000 on a return that is due on 31 January. It files and pays 20 days late. The late filing penalty is S$200, and the late payment penalty is 5% of S$10,000, which is S$500. The total is S$700 on top of the tax.
Our GST compliance filing page covers how we prepare and check each return.
Correcting a mistake
You can correct a small error in your next F5 if both of these hold: the net GST error across the affected periods is no more than S$3,000, and any non-GST errors are no more than 5% of the total supplies declared in Box 4. Otherwise you file Form GST F7 for the affected periods. Errors should be corrected within five years of the period end.
IRAS’s Voluntary Disclosure Programme also covers GST. If you disclose an error on your own initiative, before IRAS queries you or starts an audit, no penalty applies when the disclosure is made within one year of the statutory filing deadline. After that, the penalty is a flat 5% of the tax undercharged. Our GST audit preparation page explains how we review returns against your books.
Records
Keep your GST records for at least five years. Failure to do so is an offence, with a fine of up to S$5,000, imprisonment of up to six months, or both on a first conviction.
Where we can help
| If you need to | Start here |
|---|---|
| Register, or decide whether to | GST registration |
| Avoid registering because most of your sales are zero-rated | Exemption from GST registration |
| Have your quarterly F5 prepared and filed | GST compliance filing |
| Review past returns, or prepare for an IRAS review | GST audit preparation |
| Understand the InvoiceNow requirement | GST InvoiceNow requirement and InvoiceNow e-invoicing |
We also handle IRAS GST correspondence, GST F1, F2, F7 and F8 submissions (F8 is the form used when a business deregisters from GST), and the bookkeeping the return is built on. See our bookkeeping page.
GST forms and what each one is for
IRAS uses numbered GST forms. Most businesses only ever meet three of them: the F5 return, the F7 to correct an error, and the F8 when registration ends. The others are mostly paper fallbacks for unusual cases. Here is each one, with the page that explains it.
| Form | What it is for | Our page |
|---|---|---|
| GST F1 | Application for GST registration. Online through myTax Portal is the default. The paper F1 is only for cases such as a foreign entity not registered with ACRA, a business without a UEN, group or divisional registration with the same effective date, or a system error during the online application | Applying for GST registration |
| GST F2 | Application for exemption from GST registration, for businesses liable to register that qualify for exemption | Exemption from GST registration |
| GST F3 | Notification to register for GST, for partnerships (including limited partnerships) and joint ventures. Submitted with the F1 when applying, when the partners change, or when the same partners start an additional partnership business | GST F3 for partnerships |
| GST F5 | The regular GST return, filed usually every quarter on myTax Portal within one month after the accounting period ends | GST compliance filing |
| GST F7 | Corrects errors in a previously submitted F5, F7 or F8 return | Correcting GST errors with the F7 |
| GST F8 | The final GST return, filed when GST registration is cancelled | The final GST return (F8) |
| GST F9 | Application to cancel GST registration in exceptional cases, when you cannot do it online | Cancelling GST registration (F9) |
Source: IRAS GST forms and IRAS e-Tax Guides (see each page). Form numbers and eligibility can change, so confirm on IRAS before relying on them.
Questions we get asked
What is the GST rate now? 9%, from 1 January 2024.
I am under S$1 million. Should I register anyway? Voluntary registration lets you claim input tax but means charging GST and filing returns. Whether it helps depends on who your customers are. If they are mostly GST-registered businesses, it often does. If they are mostly consumers, it adds cost without much benefit.
How often do I file? Quarterly unless IRAS has approved monthly filing for you.
Can I get more time to file? Rarely. Ask before the due date, and only the situations IRAS lists are accepted.
I found a mistake in an old return. What now? Use the thresholds above to decide between correcting it in the next F5 and filing Form GST F7. If it is a larger mistake, a voluntary disclosure before IRAS contacts you is treated more lightly.
What must a tax invoice show? The particulars are listed in the invoicing section above. Your customer needs a valid one to claim input tax on what they bought from you.
Talk to us about your GST
Tell us your turnover, who your customers are and when your last return was filed, and we will tell you whether you need to register, which return applies and what is outstanding. Ask our GST team a question.
Sources
- IRAS, GST: General Guide for Businesses (Seventeenth Edition, 30 January 2026)
- IRAS, How do I prepare my GST return? (Eleventh Edition, 30 January 2026)
- IRAS, IRAS’ Voluntary Disclosure Programme (Thirteenth Edition, 30 January 2026)
- IRAS, 2024 GST Rate Change e-Tax guide (Fourth Edition, 30 January 2026)
- IRAS, Do I Need to Register for GST?
- IRAS, GST filing due dates and requests for extension
This is general information, not professional advice for your specific situation. Rates, thresholds and penalties can change, so confirm them on IRAS before relying on them.