By The Big Buy desk · Last verified 4 October 2026
Singapore’s Goods and Services Tax (GST) is 9%, the rate since 1 January 2024 (it was 8% in 2023 and 7% before that). It is charged by GST-registered businesses, which generally means those with taxable turnover above S$1 million a year, on most goods and services. A few things are exempt: the sale and lease of residential property, most financial services, digital payment tokens and investment precious metals. Shopping from overseas does not escape it: digital services have been taxed since 2020, and low-value goods up to S$400 arriving by air or post since 1 January 2023. The Government absorbs the GST on subsidised care at public hospitals and polyclinics.
GST touches almost every receipt you hold. Here is how to read it, and where you are not paying it at all.
Quick facts
- Rate: 9% since 1 January 2024.
- Only GST-registered businesses charge it; registration is compulsory above S$1 million in taxable turnover.
- Exempt: residential property sales and leases, financial services, digital payment tokens, investment precious metals.
- Overseas digital services (streaming, apps, online subscriptions) have carried GST since 1 January 2020.
- Imported goods up to S$400 by air or post carry GST from registered overseas sellers since 1 January 2023; above S$400, GST is collected at the border.
- If you are charged GST twice on the same order, you can ask the seller for a refund.
What is taxed, exempt or zero-rated?
| Treatment | What it means | Examples |
|---|---|---|
| Standard-rated (9%) | GST added by registered businesses | Restaurant meals, electronics, clothes, gym fees, car purchases |
| Exempt | No GST charged | HDB and condo rent, sale of a home, bank interest and most financial services, investment-grade gold |
| Zero-rated (0%) | Taxable, but at 0% | Exported goods and international services |
| Outside the system | Seller not GST-registered | Many small hawker stalls and shops below the S$1 million threshold |
A GST-registered business must show prices that already include GST. Restaurants that quote “++” add a service charge and then GST on top; the plus-plus explainer linked below walks through the sum.
GST on overseas online shopping
- Digital and remote services (streaming, cloud storage, app purchases): the overseas supplier charges 9% if it is registered under the Overseas Vendor Registration regime.
- Goods worth up to S$400 arriving by air or post: a registered seller or marketplace charges 9% at checkout.
- Goods above S$400: GST is collected at the border when the parcel is imported, usually through the courier, which may add its own handling fee.
Worked example: a S$120 pair of shoes from an overseas marketplace carries 9% GST of S$10.80 at checkout, so you pay S$130.80. A S$600 camera above the S$400 line is taxed at import instead; at 9% of S$600 that is about S$54, more if shipping and insurance are added to the value.
What is absorbed GST?
For some essential services, the Government pays the GST so you do not. The Ministry of Health says GST is absorbed on subsidised services at public hospitals and polyclinics, and on capped-fee subsidy schemes at private GP clinics, such as Screen for Life and subsidised vaccinations. Publicly subsidised education is treated the same way. If you are a private patient or see a GP outside those schemes, GST applies to the bill as normal, and help comes instead through subsidies such as CHAS.
The WahLiao Verdict
Budget with the GST in, not on top: 9% on a big purchase is real money, and the display rules mean the shelf price should already show it. For overseas orders, compare the total at checkout with what a local shop charges, since GST now applies to both. Check receipts for double charging when a parcel crosses the S$400 line. And when you see a subsidised bill without GST, that is the system working as designed.
Questions people ask
Why does my hawker meal have no GST?
Most hawker stalls are not GST-registered because their turnover is below the S$1 million threshold, so they cannot charge GST.
Do I pay GST on my rent?
No. Leasing a residential property is exempt. Commercial rent is different.
I was charged GST by the seller and again at import. What now?
Keep both receipts and ask the overseas seller for a refund of the GST it charged; IRAS says consumers charged twice are entitled to one.
Can tourists get GST back?
Eligible visitors can claim under the Tourist Refund Scheme when they leave with the goods. Residents generally cannot.
Sources: IRAS, GST basics and rate history; IRAS, exempt supplies; IRAS, GST on imported low-value goods; IRAS, registration threshold; Ministry of Health, absorbed GST in healthcare. The Big Buy explains; it does not advise.
Read next: Duty-Free and GST Allowances When You Return · What ++ Means on a Bill · Back to The Big Buy
For what’s worth it this week, with the bill shown, read The WahLiao Week.
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