Singapore GST - Rates & Registration

What you need to know

The indirect tax system in Singapore is GST. VAT is due on any supply of goods or services rendered within the territorial scope of Singapore where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. Note that if certain supplies of goods or services are made by a non-established supplier, GST will be remitted by the customer

VAT is due upon the importation of goods into Singapore.

  • Appointing a tax agent is mandatory
  • VAT registration threshold-SGD 1m
  • Filing-Monthly or quarterly
  • Returns due-1 month after period end

Singapore GST - Rates & Thresholds

Note:  Please use a tablet device or larger to view the EU VAT Rate table


Tax Type

Registration Threshold






SGD 1,000,000