Singapore IRAS GST Registration & 9% Tax Guide 2026

Complete guide to Goods and Services Tax (GST 9%) in Singapore. Explains S$1M mandatory threshold, voluntary registration, & GST F5 filing.

Statutory Overview & Legal Framework

Goods and Services Tax (GST) in Singapore is administered by the Inland Revenue Authority of Singapore (IRAS) under the Goods and Services Tax Act (Cap. 117A). The current GST rate is 9%. Businesses must register for GST on a mandatory basis if their taxable turnover exceeds S$1 million at the end of any calendar year (retrospective basis) or if there are reasonable grounds to expect taxable turnover will exceed S$1 million in the next 12 months (prospective basis). For prospective registrations triggered on or after 1 July 2025, the effective date of GST registration is 2 months from the forecast date (applications must still be submitted within 30 days). Businesses below S$1M can apply for voluntary GST registration (subject to a 2-year minimum commitment). Use this guide to manage IRAS GST compliance.

Core Statutory Criteria & Regulations

Standard 9% GST Rate Tariff9% GST Rate

Standard-rated supplies of goods and services in Singapore are charged at 9% GST.

Mandatory Registration S$1M Turnover ThresholdS$1M Threshold

Registration is compulsory if taxable turnover exceeds S$1M on a retrospective (past 12 months) or prospective (next 12 months) basis.

Voluntary Registration 2-Year Lock-In RuleVoluntary GST

Businesses registering voluntarily must remain registered for at least 2 years and complete IRAS e-learning modules.

GST F5 Return E-Filing & GIRO RemittanceGST F5 Filing

GST returns (Form GST F5) are e-filed on myTax Portal within 1 month after the end of each accounting period (usually quarterly).

Qualification & Compliance Requirements

Applies to sole proprietorships, partnerships, Pte Ltd companies, and foreign businesses making taxable supplies in Singapore.

Retrospective test: must register within 30 days of the end of the calendar year if taxable turnover exceeded S$1M.

Prospective test: application must be submitted within 30 days of determining taxable turnover will exceed S$1M in next 12 months (for prospective triggers on/after 1 July 2025, effective registration date is 2 months from forecast date).

Zero-rating (0% GST) applies to exported goods and qualifying international services under Section 21 of the GST Act.

Statutory Document & Application Checklist

Goods and Services Tax Act (Cap. 117A)

IRAS myTax Portal GST Registration Application

ACRA Business Profile & Sales Invoices / Customer Contracts

IRAS e-Learning Module Certificate (for voluntary applicants)

Bank Account Details & GIRO Application Form

Step-by-Step Filing & Compliance Process

Monitor Taxable Turnover (S$1M Threshold)

Track quarterly taxable turnover on both retrospective (past 12 months) and prospective (next 12 months) bases.

Complete IRAS GST e-Learning (If Voluntary)

For voluntary registration, complete mandatory IRAS e-learning course on GST compliance.

Submit GST Application on myTax Portal

Submit online application via CorpPass on IRAS myTax Portal with supporting financial records.

Receive Notification of GST Registration (NOAR)

IRAS issues NOAR specifying official GST registration date and GST registration number.

Charge 9% GST & File GST F5 Returns for Each Accounting Period

Display GST registration number on tax invoices, charge 9% GST, and e-file Form GST F5 for each accounting period (generally quarterly).

Frequently Asked Questions (FAQ)

The current Goods and Services Tax (GST) rate in Singapore is 9%.

GST registration is compulsory if taxable turnover exceeds S$1M on a retrospective basis (past calendar year) or prospective basis (next 12 months). Note that for prospective registrations triggered on or after 1 July 2025, the effective registration date is 2 months from the forecast date, though application remains due within 30 days.

Yes. Businesses with turnover under S$1 million can apply for voluntary GST registration. Voluntary registrants must remain registered for at least 2 years and comply with IRAS e-learning requirements.

Zero-rated supplies are charged at 0% GST. This applies to exported goods and qualifying international services under Section 21 of the GST Act.

GST returns (Form GST F5) are generally e-filed quarterly on myTax Portal within 1 month after the end of each accounting period.