By the WahLiao desk · Last verified 28 September 2026
Tourists can claim back Singapore’s 9% GST on goods bought from participating shops, as long as they spend at least S$100 in one shop and leave by air from Changi or Seletar within two months. Show your passport when you pay, then claim at an eTRS kiosk at the airport: before check-in for goods you will check in, after immigration for goods you carry. A handling fee comes off, so the refund is a little less than the tax.
The scheme is called the electronic Tourist Refund Scheme, or eTRS, and it is almost entirely paperless. The shop links your purchase to your passport; the airport kiosk finds it again when you scan the same passport. Most refunds go wrong at the first step, in the shop, so start there.
GST refund: quick facts
| Who qualifies | Visitors aged 16 or over; not Singapore citizens, PRs or departing aircrew |
| Minimum spend | S$100 including GST at one shop; up to three same-day receipts from the same shop can be combined |
| In the shop | Show your physical passport and your e-Visit Pass, and ask for an eTRS transaction |
| Where to claim | Changi or Seletar Airport only, not at land or sea checkpoints |
| Time limits | Leave with the goods within two months of purchase, and within 12 hours of refund approval |
| Refund options at Changi | Credit card (within 10 days), Alipay (immediate) or cash (after immigration) |
| Not eligible | Goods used in Singapore, services, hotel stays, goods sent by freight, business purchases |
The WahLiao Verdict
| What you get back | Up to about 8.3% of the price you paid, minus a handling fee. |
| What it costs you | Your passport at the till and 15 minutes at the airport. |
| The alternative | Changi’s own GST-absorbed shops, where the tax is simply taken off the shelf price. |
| Worth it for | Watches, electronics, designer goods and any single shop bill over a few hundred dollars. |
| Skip it if | You are leaving by bus or ferry. The scheme runs only at the airports. |
How much will I actually get back?
Singapore prices include GST, so the tax is 9/109 of the shelf price, not 9% of it. On a S$500 purchase, the GST inside the price is S$41.28. The retailer, refund agency or refund counter then deducts a handling fee, so expect somewhat less than that in your hand.
Step 1: in the shop
- Check that the shop takes part. Look for a “Tax Refund” sign or a refund agency’s logo, or ask at the till.
- Spend at least S$100 including GST. Three smaller receipts from the same shop on the same day can be combined.
- Show your original passport and your e-Visit Pass, the email ICA sent after you cleared immigration. Photos and photocopies are not accepted.
- Ask for an eTRS transaction, and keep the original receipt.
Step 2: at Changi Airport
Give yourself extra time; if Customs wants to inspect your goods, it takes longer. Which kiosk you use depends on how the goods are travelling.
| Your goods are | Where to claim |
|---|---|
| Going in your checked luggage | An eTRS kiosk in the Departure Check-in Hall, before you check in |
| In your hand luggage, or high value | An eTRS kiosk in the Departure Transit Lounge, after immigration |
At the kiosk, scan your passport, confirm you meet the conditions, select the purchases you are taking with you, and choose a refund method. The screen then tells you whether your goods need inspecting.
If they do, take the goods, your passport, the original receipts and your boarding pass to the Customs Inspection Counter. Then collect your refund: a credit card refund arrives within ten days, Alipay pays at once, and cash is paid at the GST Cash Refund counter after immigration.
Who cannot claim
Singapore citizens and permanent residents cannot, and neither can aircrew departing on their flight. Long-term pass holders, such as those on work, student or dependant passes, are generally excluded too; IRAS explains exactly who counts. Travellers leaving by land or sea, including coach passengers to Johor Bahru, cannot claim at all.
GST refund in Singapore: FAQ
What is the minimum purchase for a GST refund in Singapore?
S$100 including GST at one participating shop. You can combine up to three receipts from the same shop on the same day.
Can I get a GST refund on hotel bills or restaurant meals?
No. The scheme covers goods you take out of Singapore, not services, hotel stays or anything consumed here.
Where is the GST refund kiosk at Changi?
For goods you are checking in, in the Departure Check-in Hall before check-in. For goods in your hand luggage, in the Departure Transit Lounge after immigration.
How long does the GST refund take?
Cash and Alipay refunds are immediate at Changi. Credit card refunds arrive within ten days.
Can I claim a GST refund if I leave Singapore by bus or ferry?
No. The Tourist Refund Scheme runs only at Changi and Seletar airports.
Read next
This page belongs to Visiting Singapore, our guide for first-time visitors. See what a trip to Singapore costs, and before your flight home, read Changi Airport Departures. For what things are worth before you buy, The Big Buy prices the big purchases.
Sources checked 28 September 2026: IRAS, Tourist Refund Scheme; Singapore Customs, Tourist Refund Scheme; Changi Airport, immigration, customs and GST refund. The S$500 example is illustrative. This page is general information, not tax advice. Last updated 28 September 2026.
