Singapore GST Calculator (9%)
Add or remove Singapore GST at 9% (rate since 1 January 2024): GST inside an inclusive price (× 9/109), restaurant “++” bills with service charge and discounts, invoices with zero-rated and exempt lines, and a GST F5 return estimate of output tax, input tax and net GST.
How it works
Add: GST = price × 9%, total = price × 1.09 (× 1.1 × 1.09 = × 1.199 with a 10% service charge). Remove: GST = inclusive × 9 ÷ 109, price before GST = inclusive ÷ 1.09. From a GST amount: price = GST × 100 ÷ 9. Discounts come off before service charge and GST. GST F5: box 6 = standard-rated supplies × 9%, box 7 = claimable purchases × 9%, box 8 = box 6 − box 7
Singapore’s Goods and Services Tax rose from 7% to 8% in 2023 and to 9% on 1 January 2024. It applies to most goods and services, including imported digital services and low-value imported goods. To remove GST from an inclusive price, divide by 1.09; the GST is 9/109 of the total, not 9% of it. Restaurants and hotels often quote “++” prices: a 10% service charge is added first and 9% GST is charged on the total, so the real multiplier is 1.199. A discount is taken off before both. Turn the service charge on and set the rate if it is not 10%. Invoices can mix standard-rated lines with zero-rated exports and exempt supplies such as financial services; list the lines and tag them ZR or EX. The GST F5 mode estimates a quarterly return from your supplies (boxes 1–3) and taxable purchases (box 5). It shows output tax, input tax and net GST to pay or claim. The older 8% and 7% rates are under More options for checking past invoices.
Worked example
A $100 menu price with ++: $10 service charge, then 9% GST on $110 = $9.90, total $119.90. With a 15% discount the bill is $85 + $8.50 + $8.42 = $101.92. A $218 receipt includes $218 × 9/109 = $18 of GST, so the price before GST is $200. A quarter with $250,000 of standard-rated sales and $120,000 of purchases with claimable GST has output tax of $22,500 and input tax of $10,800, so box 8 shows $11,700 to pay.
Sources: IRAS — Current GST rates · IRAS — Completing GST returns (GST F5) · IRAS — Tourist Refund Scheme
Frequently asked questions
How do I remove 9% GST from a price?
Divide the GST-inclusive price by 1.09 to get the price before GST, or multiply it by 9/109 to get the GST. $1,090 ÷ 1.09 = $1,000, so the GST is $90. Taking 9% of $1,090 gives $98.10, which is wrong.
Who must register for GST?
Businesses with taxable turnover above S$1 million in the past 12 months, or expected to exceed it in the next 12. Voluntary registration is possible below that.
Is GST charged on the service charge?
Yes. The service charge is part of the price of the meal or room, so GST is worked out on the bill after the service charge. A 10% service charge plus 9% GST adds 19.9%, not 19%.
Can tourists claim GST back?
Yes. Under the Tourist Refund Scheme, visitors leaving by air or sea can claim GST on goods bought from participating retailers, with a minimum of S$100 including GST from one retailer. The refund agent deducts a fee, and services such as meals and hotel stays do not qualify.
What is the difference between zero-rated and exempt supplies?
Both carry no GST for the customer. Zero-rated supplies (exports of goods and international services) are taxable at 0%, so the seller can still claim input tax. Exempt supplies (most financial services and residential property) are outside GST, and input tax on related costs generally cannot be claimed.
Related calculators
Uses Singapore’s 9% GST rate (from 1 January 2024) and the GST F5 return layout. IRAS rules on registration, input tax and the Tourist Refund Scheme can change — check iras.gov.sg. Educational estimate, not tax advice.