GST Calculator Singapore
Total Amount: $1,090
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| Amount (SGD) | Percentage | |
| Price Breakdown | Amount | Share |
| Net Amount (Before GST) | $1,000.00 | 91.7% |
| GST Amount (9%) | $90.00 | 8.3% |
| Total Amount (Including GST) | $1,090.00 | 100.0% |
| GST Details | Information | |
| Current GST Rate | 9.0% | |
| Effective Date | 1 Jan 2024 | |
| Item Category | Standard Rated | |
| Business Status | GST-Registered | |
| Per Unit Calculation | Amount | |
| Unit Price (Before GST) | $1,000.00 | |
| GST per Unit | $90.00 | |
| Total per Unit | $1,090.00 | |
GST Rate History
| Category | GST Rate | Examples |
|---|---|---|
| Standard Rated | 9% | Most goods & services |
| Zero-Rated | 0% | Exports, international services |
| Exempt | No GST | Financial services, residential property |
| Out of Scope | No GST | Employee salaries, donations |
| Your Selection | 9% | Standard Rated |
The GST Calculator Singapore helps businesses and individuals calculate Goods and Services Tax (GST) for transactions in Singapore. This calculator supports the current 9% GST rate and provides accurate calculations for adding or removing GST from prices, compliant with IRAS regulations.
GST in Singapore Overview
Goods and Services Tax (GST) is a broad-based consumption tax levied on the import of goods, as well as virtually all supplies of goods and services in Singapore. The current GST rate is 9%, effective from 1 January 2024.
GST Calculator Components
A comprehensive Singapore GST calculation typically includes:
- Calculation Type—adding GST to prices, removing GST, or calculating GST amount only.
- GST Rate—current and historical GST rates for accurate calculations.
- Item Category—standard rated, zero-rated, exempt, or out of scope.
- Business Status—GST registration status and compliance requirements.
- Advanced Features—quantity, discounts, rounding methods, and currency options.
GST Rate History in Singapore
Historical GST Rates
| Period | GST Rate | Effective Date | Key Changes |
|---|---|---|---|
| 1994-2003 | 3% | 1 April 1994 | GST introduced |
| 2004-2006 | 5% | 1 January 2004 | First rate increase |
| 2007-2022 | 7% | 1 July 2007 | Long stable period |
| 2023 | 8% | 1 January 2023 | Gradual increase begins |
| 2024-Present | 9% | 1 January 2024 | Current rate |
GST Categories and Treatment
Standard-Rated Supplies (9% GST)
- Most goods and services
- Retail sales
- Professional services
- Restaurant meals
- Entertainment services
Zero-Rated Supplies (0% GST)
- Exports of goods
- International services
- Investment precious metals
- International transport
- Qualifying supplies to approved persons
Exempt Supplies (No GST)
- Sale and lease of residential properties
- Financial services
- Insurance services
- Digital payment tokens
- Betting and gaming
Out of Scope (No GST)
- Employee salaries
- Statutory fees
- Donations and gifts
- Transactions outside Singapore
GST Registration Requirements
Mandatory Registration
- Threshold—Annual turnover exceeds $1 million
- Timeline—Must register within 30 days
- Effective Date—From the date turnover exceeded threshold
- Penalties—Late registration penalties apply
Voluntary Registration
- Eligibility—Any business making taxable supplies
- Benefits—Claim input tax credits
- Requirements—Must maintain proper records
- Minimum Period—2 years registration period
Group Registration
- Eligibility—Related companies under common control
- Benefits—Simplified administration
- Threshold—Combined turnover exceeds $1 million
- Representative Member—One company acts for the group
GST Calculation Methods
Adding GST to Price
Formula: GST Amount = Net Price × GST Rate
Total Price = Net Price + GST Amount
Example: $1,000 + (9% × $1,000) = $1,090
Removing GST from Price
Formula: Net Price = Gross Price ÷ (1 + GST Rate)
GST Amount = Gross Price - Net Price
Example: $1,090 ÷ 1.09 = $1,000 (Net), GST = $90
GST-Inclusive Pricing
Many businesses display GST-inclusive prices to consumers
Business-to-business transactions often show GST separately
Invoice requirements specify how GST must be displayed
GST Compliance and Filing
GST Return Filing
| Filing Frequency | Annual Turnover | Due Date | Payment Due |
|---|---|---|---|
| Quarterly | Up to $5 million | Last day of month following quarter | Same as filing |
| Monthly | Above $5 million | Last day of following month | Same as filing |
Record Keeping Requirements
- Maintain records for 5 years
- Tax invoices for all supplies
- Import and export documentation
- Bank statements and receipts
- Electronic records acceptable
Input Tax Credits
Claimable Input Tax
- GST paid on business purchases
- GST on imports for business use
- GST on business expenses
- Must have valid tax invoice
Non-Claimable Input Tax
- Personal or private use
- Entertainment expenses
- Club membership fees
- Exempt supplies
Special GST Schemes
Major Exporter Scheme (MES)
- Suspend GST on imports
- Minimum export ratio required
- Simplified compliance
- Cash flow benefits
Approved Third Party Logistics Company Scheme
- Zero-rate logistics services
- For approved companies
- Specific qualifying conditions
- Enhanced competitiveness
Digital Services GST
Overseas Vendor Registration (OVR)
- B2C digital services to Singapore consumers
- $100,000 annual threshold
- Simplified registration process
- Quarterly filing and payment
Covered Digital Services
- Software and mobile apps
- Digital content and media
- Online advertising
- Cloud computing services
How to Use the Calculator
To use the Singapore GST Calculator:
- Select calculation type (add, remove, or calculate GST)
- Enter the amount to calculate GST for
- Choose the appropriate GST rate
- Select item category and business type
- Include advanced features if needed
- Add GST registration details for compliance
- Click "Calculate" to see detailed GST breakdown
The calculator will show net amount, GST amount, total amount, and compliance information.
Common GST Scenarios
Retail Business
- Add 9% GST to selling prices
- Claim input tax on purchases
- File quarterly GST returns
- Maintain proper invoicing
Service Provider
- Charge GST on professional services
- Consider place of supply rules
- Handle international services correctly
- Manage mixed supplies
Import/Export Business
- Pay GST on imports
- Zero-rate exports
- Consider MES benefits
- Proper documentation essential
Important Considerations
When calculating GST in Singapore:
- Current rate—Always use the current 9% rate for new transactions
- Effective dates—Consider rate change dates for historical calculations
- Item classification—Ensure correct GST treatment for different goods/services
- Registration status—Only registered businesses can charge and claim GST
- Compliance—Maintain proper records and file returns on time
This calculator provides estimates based on current GST rates and regulations. For complex transactions or specific compliance requirements, consult with a qualified tax professional or refer to IRAS guidelines.
Related calculators: Singapore Tax Calculator, Business Valuation Calculator, Singapore Salary Calculator