Singapore GST (IRAS) Guide 2025 — Rates, Registration, Filing & InvoiceNow

Updated: 2025 — clear, practical guidance on GST rate, who must register (S$1M threshold), filing cycles, e-invoicing (InvoiceNow / Peppol), calculation examples and a GST calculator.

Quick facts

• Standard GST rate: 9% (standard-rated supplies).  See IRAS.
• Registration threshold: Taxable turnover > S$1,000,000 (must register).  See IRAS.
• Filing cycle: Most businesses file quarterly; returns & payments are due 1 month after the accounting period end.  See IRAS.
• E-Invoicing: InvoiceNow (Peppol) nationwide e-invoicing; IRAS provides guidance for InvoiceNow submissions & formats.

What is GST (Goods & Services Tax)?

GST is Singapore’s consumption tax applied to most goods and services supplied in Singapore and on imported goods. Businesses that are GST-registered charge GST on taxable supplies (output tax) and may claim GST paid on business purchases (input tax) subject to IRAS rules.

GST Rates — quick table

Category	Rate / Note
Standard-rated supplies	9% (charge on most taxable supplies).
Zero-rated supplies	0% – e.g., exports of goods and international services (subject to conditions).
Exempt supplies	Certain financial services, sale/lease of residential properties, etc. (input tax recovery limited).

Who must register for GST?

Compulsory registration applies if your taxable turnover exceeds S$1,000,000 in the past 12 months (or expected to exceed S$1,000,000 in the next 12 months). Voluntary registration is available for businesses below the threshold. Use IRAS’ GST Registration Calculator to check your liability.

(IRAS guidance: compulsory registration for taxable turnover above S$1M.)

How to register

1. Prepare business documents (UEN, contacts, financial estimates).
2. Apply via IRAS myTax Portal (login with SingPass).
3. IRAS will inform you of effective registration date and GST registration number.

Filing, payment & deadlines

GST returns and payments are due one month after the end of your accounting period. Most businesses file quarterly:

• Jan–Mar → due 30 Apr
• Apr–Jun → due 31 Jul
• Jul–Sep → due 31 Oct
• Oct–Dec → due 31 Jan (next year)

If you are on GIRO, IRAS will deduct on a later GIRO date (typically 15th of the month following the due date).

E-Invoicing (InvoiceNow / Peppol)

Singapore uses InvoiceNow (Peppol-based) as the nationwide e-invoicing network. InvoiceNow enables businesses to send and receive structured e-invoices. IRAS provides technical guidance and the SG Peppol BIS 3.0 format for InvoiceNow — consider adopting an IRAS-compliant e-invoicing solution or working with an Access Point / IRSP.

GST calculation examples

Example 1 — Add GST (standard-rated)
Price (ex-GST) = S$1,000 → GST (9%) = S$90 → Total payable = S$1,090.

Example 2 — Reverse calculation (price inclusive)
Price (incl GST) = S$1,090 → GST portion = 1,090 × 9 / 109 = S$90 → Net price = S$1,000.

Interactive GST Calculator (SGD)

Enter amount (SGD): GST rate (%)

Records & penalties

Maintain valid tax invoices and records (invoices, receipts, credit/debit notes). IRAS may impose penalties for late registration, late filing, incorrect GST returns or failure to keep records. File nil returns if you had no transactions in the accounting period.

Official & useful links

• IRAS — Current GST rates (official)
• IRAS — Do I need to register for GST?
• IRAS — Filing due dates & extensions
• IRAS — GST InvoiceNow e-invoicing requirement

FAQ

Q: What is the GST rate in Singapore in 2025?

A: The prevailing GST rate is 9% for standard-rated supplies. (IRAS official page).

Q: When must I register for GST?

A: If your taxable turnover exceeds S$1,000,000 in the past 12 months or is expected to exceed it in next 12 months, you must register. Use IRAS calculators to confirm.

Q: Are exports zero-rated?

A: In many cases exports of goods and international services can be zero-rated — follow IRAS conditions for documentation and evidence.

Q: How often do I file returns?

A: Most taxpayers file quarterly, and returns & payments are due one month after the accounting period ends. IRAS allows special accounting periods or monthly filing upon approval.

Disclaimer: This article provides general information only and is not professional tax advice. GST rules, rates and dates are set by IRAS and may change — always check the IRAS website or consult a tax professional for your specific circumstances.