Singapore GST Rate 2026
Singapore (Singapore / 新加坡) levies GST as GST (Goods and Services Tax). The standard rate is 9%, applied to most goods and services. Singapore applies a single flat rate with no reduced rates.
Rate update
Singapore's GST increased from 8% to 9% on 1 January 2024. The rate was 7% until 2022. Financial services and residential property are GST-exempt. Exported goods and international services are zero-rated.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 9% | Most goods and services |
| Zero-rated | 0% | Exported goods and international services |
Registration and filing
| Registration threshold | SGD 1,000,000Annual taxable turnover — high by global standards |
| Tax authority | Inland Revenue Authority of Singapore (IRAS) |
| Filing frequency | Quarterly returns via myTax portal |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/SG endpoint to get Singapore data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/SG
# No authentication required for rate lookups
# Response:
# { "country_code": "SG", "tax_type": "gst",
# "standard_rate": 9, "reduced_rates": [],
# "currency": "SGD", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B sales to Singapore, validate the customer's GST Registration Number first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Singapore GST rate where registration rules require it.
// 1. Validate the customer's Singapore tax ID
const check = await fetch(
'http://localhost:3000/api/v1/validate/SG/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Singapore GST rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/SG').then(r => r.json());
// → { standard_rate: 9, reduced_rates: [] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About Singapore GST
Singapore completed a two-step GST rise to 9% in January 2024, cushioned by an assurance package of household vouchers — the city-state's first rate change since 2007. The SGD 1 million registration threshold is one of the highest in the world, keeping most small businesses outside the system. Overseas vendors selling digital and imported services to Singapore consumers must register under the Overseas Vendor Registration regime once global turnover tops SGD 1 million and local B2C sales exceed SGD 100,000.
GST in Singapore is administered by the Inland Revenue Authority of Singapore (IRAS). Before applying any zero-rate or exemption to a Singapore business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · IRAS — GST (accessed Jun 2026)
Rate history
- 2023GST raised from 7% to 8%
- 2024Second step to 9% completed in January
Frequently asked questions
What is the GST rate in Singapore in 2026?
9%, in force since 1 January 2024. Exports and international services are zero-rated.
Who must register for Singapore GST?
Businesses with taxable turnover above SGD 1 million, and overseas digital-service vendors meeting the SGD 1M global / SGD 100k local tests.
Related concepts and guides: