Singapore GST - Rates & Registration

What you need to know

VAT Singapore: 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

Rates

7%

(Standard)

N/A

(Reduced)

Tax Type

GST

Registration Threshold

SGD 1,000,000

Rates

Tax Type

Registration Threshold

7%

(Standard)

N/A

(Reduced)

GST

SGD 1,000,000