GST Calculator Singapore: Add or Remove 9% GST & Service Charge
Calculate GST and Service Charge for Singapore - Exclusive and Inclusive calculations
Price before GST or GST-inclusive price?
Price before GST: add GST. Enter the price before GST as the subtotal. With 9% GST the total is the price × 1.09, so $100 becomes $109.
GST-inclusive price: find the price before GST. Enter the GST-inclusive total as the subtotal and read the Inclusive GST result. Divide by 1.09: $109 is $100 before GST, of which $9 is GST.
Use the Inclusive results for receipts and shelf prices that already include GST, and the Exclusive results for quotes and invoices where GST is still to be added.
Exclusive GST
Exclusive Service Charge
Exclusive GST and Exclusive Service Charge
Inclusive GST
Inclusive Service Charge
Inclusive GST and Inclusive Service Charge
Exclusive GST and Inclusive Service Charge
In-depth guide
Singapore GST explained: adding and removing 9% GST, and the service charge
The current GST rate and when it changed, how to add GST to a price or find the price before GST, how GST combines with the 10% service charge, who must register, and worked examples.
Key figures at a glance
- Add GST to a price
- Price × 1.09
- $100 becomes $109.
- Find the price before GST
- GST-inclusive price ÷ 1.09
- $109 gives $100 before GST, with $9 of GST.
- Service charge
- Commonly 10%, and GST is charged on it too
- Menu prices marked ++ add the 10% service charge first, then 9% GST on the total.
- GST registration threshold
- S$1 million taxable turnover
- Businesses below it can register voluntarily, which commits them for at least two years.
- Source: IRAS
Working with GST: step by step
GST is a consumption tax charged on most goods and services sold in Singapore by GST-registered businesses.
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Step 1: Decide which price you have
Before calculatingIs the price before GST (exclusive) or does it already include GST (inclusive)? A price marked ++ is exclusive of both service charge and GST.
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Step 2: Add or remove GST
In the calculatorTo add 9% GST multiply by 1.09. To remove it, divide by 1.09.
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Step 3: Add the service charge if there is one
At restaurants and hotelsThe 10% service charge goes first, then GST is charged on the total including it.
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Step 4: Check whether the seller is GST-registered
When invoices matterOnly GST-registered businesses may charge GST. A tax invoice shows the registration number.
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Step 5: Keep the invoice
For business purchasesA GST-registered business can claim input tax with a valid tax invoice.
The GST rate
Singapore's Goods and Services Tax is 9% since 1 January 2024. It is charged on most goods and services sold by GST-registered businesses, and on imports.
Adding and removing GST
| You have | You want | Calculation | Example |
|---|---|---|---|
| Price before GST | Price with GST | price × 1.09 | $100 → $109 |
| Price with GST | Price before GST | price ÷ 1.09 | $109 → $100 |
| Price with GST | The GST amount | price − price ÷ 1.09 | $109 → $9 |
The GST in a GST-inclusive price is not 9% of that price. Taking 9% of $109 gives $9.81, which is wrong. The GST is $9, which is 9% of $100.
GST with a service charge
At restaurants and hotels, prices are often shown as "++". That means a 10% service charge and 9% GST are added. The service charge is added first, and GST is then charged on the total including the service charge:
Final price = price × 1.10 × 1.09 = price × 1.199
| Menu price | Service charge | GST on (price + service charge) | Pay |
|---|---|---|---|
| $100.00 | $10.00 | $9.90 | $119.90 |
| $50.00 | $5.00 | $4.95 | $59.95 |
So "++" adds about 19.9%, not 19%. To split a bill by person, use the restaurant bill calculator.
Who must register
A business must register for GST when its taxable turnover exceeds S$1 million in the past calendar year or is expected to in the next 12 months. Smaller businesses can register voluntarily, mainly to claim input tax, and they must then stay registered for at least two years.
Tip: Only a GST-registered business can charge GST. If a small seller adds "GST" to a bill, ask for the registration number on the invoice.
Common mistakes
- Taking 9% off a GST-inclusive price. Divide by 1.09 instead.
- Adding 10% and 9% as 19%. The multiplier is 1.199.
- Using 8%. The rate has been 9% since 1 January 2024.
- Charging GST without being registered. Only registered businesses can.
Related tools
- Restaurant bill calculator — split a bill with service charge and GST.
- Percentage calculator — other percentage changes.
- Take-home pay calculator — what is left of a salary.
Sources
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.
GST rate history in Singapore
GST was introduced on 1 April 1994. IRAS publishes the following standard rates:
- 1 April 1994 to 31 December 2002: 3%
- 1 January 2003 to 31 December 2003: 4%
- 1 January 2004 to 30 June 2007: 5%
- 1 July 2007 to 31 December 2022: 7%
- 1 January 2023 to 31 December 2023: 8%
- 1 January 2024 to present: 9%
The two-step rise from 7% to 9% took effect on 1 January 2023 (8%) and 1 January 2024 (9%). Only GST-registered businesses may charge GST. Source: IRAS prevailing GST rate.
S$1 million GST registration threshold
A business must register for GST when taxable turnover is more than S$1 million:
- Retrospective view: taxable turnover for the calendar year (1 January to 31 December) exceeded S$1 million.
- Prospective view: taxable turnover is expected to exceed S$1 million in the next 12 months.
Taxable turnover includes standard-rated and zero-rated supplies, but excludes exempt supplies, out-of-scope supplies and the sale of capital assets. Special rules can also apply (reverse charge and overseas vendor registration). Voluntary registration is possible below the threshold after considering the conditions. Source: IRAS: Do I need to register for GST.
What a tax invoice must show
A GST-registered supplier must issue a tax invoice when the customer is GST-registered, generally within 30 days of the time of supply. IRAS requires a tax invoice to show:
- The words “Tax Invoice”
- Supplier’s name and address
- GST registration number
- Invoice date
- An invoice identifying number
- Customer’s name and address
- Description of the goods or services
- GST rate
- Total amount payable excluding GST, total GST, and total amount payable including GST
If the total payable (including GST) does not exceed S$1,000, a simplified tax invoice may be used instead. BCRS beverage-container deposits are not subject to GST; IRAS still encourages showing them on invoices for price transparency. Source: IRAS invoicing customers.
Tourist Refund Scheme
Tourists who buy goods from retailers in the electronic Tourist Refund Scheme (eTRS) may claim a refund of GST paid. Typical published conditions include spending at least S$100 including GST (up to three same-day invoices from the same GST-registered shop can be combined), presenting an original passport at the time of purchase, and departing with the goods via Changi International Airport or Seletar Airport within two months. The amount refunded is reduced by a handling fee. Services and goods consumed in Singapore are not eligible. Source: IRAS Tourist Refund Scheme.
Worked examples: 9% GST
Amounts before GST, the 9% GST, and the GST-inclusive total. GST = price × 0.09; inclusive total = price × 1.09. To find the price before GST from a GST-inclusive figure, divide by 1.09.
| Price before GST | 9% GST | Price including 9% GST |
|---|---|---|
| $10.00 | $0.90 | $10.90 |
| $50.00 | $4.50 | $54.50 |
| $100.00 | $9.00 | $109.00 |
| $1,000.00 | $90.00 | $1,090.00 |
Official IRAS GST pages
Frequently Asked Questions
What is the current GST rate in Singapore?
The current GST rate is 9% as of 2024. GST (Goods and Services Tax) is a consumption tax levied on most goods and services in Singapore.
How do I calculate GST from a total price?
To extract GST from an inclusive price, divide the total by 1.09 to get the original amount, then subtract it from the total. For example, if the total is $109, the original price is $100 and GST is $9.
Is service charge subject to GST?
Yes, GST is calculated on the total amount including service charge. If you have a $100 subtotal with 10% service charge, GST is applied to $110 (subtotal + service charge).
What is the difference between exclusive and inclusive GST?
Exclusive GST means GST is added to the price (price + 9% GST). Inclusive GST means the price already includes GST (to get the original price, divide by 1.09).
Do I have to pay service charge in Singapore?
Service charge is optional and set by individual businesses. It's common in restaurants and hotels at 10%, but not mandatory like GST.
How is service charge different from tips?
Service charge is an automatic percentage added to your bill by the establishment, typically 10%, and distributed among staff. Tips are voluntary additional amounts you choose to give.
Can I use this calculator for other GST rates?
Yes, you can adjust the GST rate field to calculate with different rates. This is useful for historical calculations or other countries with different GST/VAT rates.
Why is GST calculated after service charge?
In Singapore, GST is applied to the total bill amount after service charge is added. This means service charge is part of the taxable amount, so you pay GST on both the base price and the service charge.
How do I find the price before GST?
Divide the GST-inclusive price by 1.09 (at the 9% rate). For $109 that gives $100 before GST, and the GST is $9. Enter the GST-inclusive total as the subtotal and read the Inclusive GST result.
How do I add 9% GST to a price?
Multiply the price before GST by 1.09. For $100 the GST is $9 and the total is $109. Enter the price as the subtotal and read the Exclusive GST result.
How has the GST rate changed in Singapore?
The standard rate was 7% from 1 July 2007 to 31 December 2022, 8% from 1 January 2023 to 31 December 2023, and 9% from 1 January 2024. Source: IRAS prevailing GST rate.
When must a business register for GST?
A business must register when taxable turnover exceeds S$1 million under the retrospective calendar-year view or the prospective next-12-months view. Source: IRAS GST registration.
What must a Singapore tax invoice show?
It must be labelled “Tax Invoice” and show the supplier’s name, address and GST number, invoice date and number, customer’s name and address, description of goods or services, GST rate, amount excluding GST, GST amount and total including GST. Source: IRAS invoicing customers.
Can tourists get a GST refund in Singapore?
Tourists may claim GST on qualifying goods bought from eTRS retailers if they spend at least S$100 including GST and take the goods out through Changi or Seletar Airport. A handling fee is deducted. Source: IRAS Tourist Refund Scheme.