www.iras.gov.sg Open in urlscan Pro
2606:4700::6810:40e  Public Scan

Form analysis
0 forms found in the DOM

Text Content

A Singapore Government Agency Website How to identify

Official website links end with .gov.sg

Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open).
Trusted websites

Secure websites use HTTPS

Look for a lock () or https:// as an added precaution. Share sensitive
information only on official, secure websites.

Search filter For All Profiles Self-employed / Partners Employees Non-resident
individuals Companies
For All Profiles
 * For All Profiles
 * Self-employed / Partners
 * Employees
 * Non-resident individuals
 * Companies

Search
 * Who We Are Go to next level
   Close menu
    * Who We Are
    * Who We Are
    * Our Organisation Go to next level
      * Our Organisation
      * Our Organisation
      * Mission, vision, core values, and logo
      * Board members and committees
      * Senior Management
      * Organisation structure
      * Social responsibility statement
      * History and milestones
      * Awards and accolades
      * Data Protection Statement
    * What We Do Go to next level
      * What We Do
      * What We Do
      * Taxes in Singapore Go to next level
        * Taxes in Singapore
        * Taxes in Singapore
        * The Singapore tax system
        * Taxes and nation building
        * Encouraging Tax Compliance
      * Public Engagement Go to next level
        * Public Engagement
        * Public Engagement
        * Public Feedback
        * Partnership with Tax Agents
      * Annual Reports and Publications Go to next level
        * Annual Reports and Publications
        * Annual Reports and Publications
        * Annual Reports
        * taxBytes@IRAS
        * GST Bulletin
        * Tax Statistics
      * Commitment to Service Go to next level
        * Commitment to Service
        * Commitment to Service
        * Service Excellence for IRAS
        * IRAS Service Awards
        * Public Sector Transformation Awards
      * Corporate Governance Go to next level
        * Corporate Governance
        * Corporate Governance
        * Whistleblowing
    * Social Site Go to next level
      * Social Site
      * Social Site
      * Digital Gallery
      * Life at IRAS
      * Partnering for Progress (Resources)
   
   
   
 * Taxes Go to next level
   Close menu
    * Taxes
    * Taxes
    * Individual Income Tax Go to next level
      * Individual Income Tax
      * Individual Income Tax
      * Basics of Individual Income Tax Go to next level
        * Basics of Individual Income Tax
        * Basics of Individual Income Tax
        * Managing myTax Portal account
        * Understanding my Income Tax filing
        * Tax residency and tax rates
        * What is taxable, what is not
        * Tax reliefs, rebates and deductions
        * Receive tax bill, pay tax, check refunds
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties
        * Report tax evasion
      * Employees Go to next level
        * Employees
        * Employees
        * Basic guide for new individual taxpayers
        * Understanding my Income Tax filing
        * Tax residency and tax rates
        * What is taxable, what is not
        * Tax reliefs, rebates & deductions 
        * Receive tax bill, pay tax, check refunds
        * Scenario-based FAQs for working in Singapore and abroad
        * Special tax schemes
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties  
      * Self-Employed and Partnerships Go to next level
        * Self-Employed and Partnerships
        * Self-Employed and Partnerships
        * Am I a self-employed person?
        * Tax obligations of self-employed persons
        * Tax obligations of partnerships
        * Tax obligations by industry, trade or profession
        * Understanding tax filing and payment
        * Calculating my business income
        * Business expenses and deductions
        * Consequences of non-compliance
        * Voluntary disclosure of errors for reduced penalties  
        * Report tax evasion
      * Non-Residents
      * Employers Go to next level
        * Employers
        * Employers
        * Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
        * Information to share with employees
        * Auto Inclusion Scheme (AIS) for Employment Income
        * Understanding the Tax Treatment
        * Retrenchment Exercise in the Company
        * Tax Clearance for Foreign & SPR Employees (IR21)
        * Digital Services
      * My Situation Go to next level
        * My Situation
        * My Situation
        * I have retired
        * I have been retrenched
        * I have a newborn
        * I am affected by COVID-19
        * I have other side or personal income
        * I am starting a new business
        * I have rented out my property
        * I received an audit letter
        * My family member has passed away
        * Scenario-based FAQs for working in Singapore and abroad
    * Corporate Income Tax Go to next level
      * Corporate Income Tax
      * Corporate Income Tax
      * Basics of Corporate Income Tax Go to next level
        * Basics of Corporate Income Tax
        * Basics of Corporate Income Tax
        * Corporate Income Tax Filing Season 2023
        * Basic Guide to Corporate Income Tax for Companies
        * New Company Start-Up Kit
        * Tax Residency of a Company/ Certificate of Residence
        * Record Keeping Requirements
        * Obtaining a Copy of Documents Issued by IRAS
        * Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
        * Updating Company Particulars
        * e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
      * Estimated Chargeable Income (ECI) Filing
      * Form C-S/ Form C-S (Lite)/ Form C Filing Go to next level
        * Form C-S/ Form C-S (Lite)/ Form C Filing
        * Form C-S/ Form C-S (Lite)/ Form C Filing
        * Overview of Form C-S/ Form C-S (Lite)/ Form C
        * Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
        * Preparing a Tax Computation
        * Penalties for Errors in Tax Returns
        * Late filing or non-filing of Corporate Income Tax Returns (Form
          C-S/C-S (Lite)/C)
        * After Filing Form C-S/ Form C-S (Lite)/ Form C
        * Using Accounting Software to Prepare & File Form C-S Seamlessly
      * Corporate Income Tax Payment Go to next level
        * Corporate Income Tax Payment
        * Corporate Income Tax Payment
        * Paying Corporate Income Taxes
        * Experiencing difficulties in paying your tax?
        * Late payment or non-payment of Corporate Income Tax
        * Claiming Refunds
      * Corporate Income Tax Compliance Go to next level
        * Corporate Income Tax Compliance
        * Corporate Income Tax Compliance
        * Best Practices When Writing to IRAS
        * Getting Companies to Comply
        * Voluntary Disclosure of Errors for Reduced Penalties
        * International Compliance Assurance Programme (ICAP)
        * Enhanced Taxpayer Relationship (ETR) Programme
        * About Tax Governance and Tax Risk Management
        * Tax Evasion or Fraud
      * Income & Deductions for Companies Go to next level
        * Income & Deductions for Companies
        * Income & Deductions for Companies
        * Taxable & Non-Taxable Income
        * Companies Receiving Foreign Income
        * Business Expenses
        * Claiming Allowances
        * Claiming Reliefs
        * Unutilised Items (Capital Allowances, Trade Losses & Donations)
        * Applying for Tax Incentives
      * Dormant Companies or Companies Closing Down Go to next level
        * Dormant Companies or Companies Closing Down
        * Dormant Companies or Companies Closing Down
        * Dormant Companies
        * Companies Applying for Strike Off/ to Cease Registration
        * Companies under Liquidation/ Judicial Management/ Receivership
      * Specific Industries Go to next level
        * Specific Industries
        * Specific Industries
        * Car Rental Companies
        * Car Tuition Companies
        * Companies Servicing Only Related Companies
        * Construction Companies
        * Investment Holding Companies
        * Property Developers
        * Shipping Companies
      * Specific Topics Go to next level
        * Specific Topics
        * Specific Topics
        * Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax
          Implications
        * Advance Ruling System for Income Tax
        * Transfer Pricing
        * Productivity & Innovation Credit (PIC) Scheme
        * Interbank Offered Rate Reform & the Tax Implications
        * Tax Treatment of Interest, Gains or Profits Derived from Negotiable
          Certificates of Deposit by Non-Financial Institutions
    * Property Tax Go to next level
      * Property Tax
      * Property Tax
      * Property Owners Go to next level
        * Property Owners
        * Property Owners
        * 2024 Property Tax Bill
        * Property Tax At A Glance
        * Annual Value
        * Property Tax Rates
        * Information for HDB Flat Owners
        * Tax Bills and Notices
        * View Statement of Account or View Bills and Notices
        * Payments
        * Object to Annual Value
        * Refunds
        * Property Tax Reliefs
        * Your situation
      * Property Buyers Go to next level
        * Property Buyers
        * Property Buyers
        * Buying HDB Flats
        * Buying Private Residential Properties
        * Buying Vacant Land or Development Sites
        * Buying Other Types of Properties
      * Property Professionals Go to next level
        * Property Professionals
        * Property Professionals
        * Real Estate/Housing Agents
        * Appraisers/Valuer
        * Developer
        * Architects
        * Lawyer/Legal Professional
      * Other Services Go to next level
        * Other Services
        * Other Services
        * Check Outstanding Property Tax
        * Change Mailing Address
        * Interactive Property Tax Calculators
        * Check Rental Transactions from other Government Agencies
      * Tax Compliance Go to next level
        * Tax Compliance
        * Tax Compliance
        * Property Tax Audits by IRAS
        * Tax Evasion or Fraud
        * Update IRAS to Avoid Penalties
    * Goods & Services Tax (GST) Go to next level
      * Goods & Services Tax (GST)
      * Goods & Services Tax (GST)
      * Basics of GST Go to next level
        * Basics of GST
        * Basics of GST
        * Goods and Services Tax (GST): What It Is and How It Works
        * Current GST Rates
        * Responsibilities of a GST-registered Business
        * Invoicing, Price Display and Record Keeping
        * e-Learning course Overview of GST
        * e-Learning Videos on GST
      * GST Rate Change Go to next level
        * GST Rate Change
        * GST Rate Change
        * GST Rate Change for Businesses
        * GST Rate Change for Consumers
      * GST Registration/Deregistration Go to next level
        * GST Registration/Deregistration
        * GST Registration/Deregistration
        * Do I Need to Register for GST
        * Factors to Consider Before Registering Voluntarily for GST
        * Applying for GST Registration
        * Applying for exemption from GST registration
        * Applying for special GST registration (Group registration and
          Divisional registration)
        * Cancelling GST Registration
        * Guarantee
        * Voluntary Disclosure for Wrongful Collection of GST
      * Charging GST (Output Tax) Go to next level
        * Charging GST (Output Tax)
        * Charging GST (Output Tax)
        * When to Charge Goods and Services Tax (GST)
        * When to charge 0% GST (Zero-rate)
        * When is GST not charged
        * Common scenarios - Do I charge GST
        * When to Report Supplies in GST Returns
        * Foreign Currency Transactions
      * Claiming GST (Input Tax) Go to next level
        * Claiming GST (Input Tax)
        * Claiming GST (Input Tax)
        * Conditions for Claiming Input Tax
        * Importing of Goods
        * Claiming Input Tax in the Right Accounting Period
        * Claiming Input Tax Incurred to Make Exempt Supplies
        * Claiming GST Incurred Before GST Registration/Incorporation
        * Paying Suppliers After Claiming GST
        * Common scenarios - Do I claim GST
      * GST and Digital Economy Go to next level
        * GST and Digital Economy
        * GST and Digital Economy
        * GST on Imported Services
        * GST on Imports of Low-Value Goods
      * Filing GST Go to next level
        * Filing GST
        * Filing GST
        * Overview of GST e-Filing Process
        * Completing GST returns
        * Correcting Errors Made in GST Return (Filing GST F7)
        * Due Dates and Requests for Extension
        * Late filing or non-filing of GST Returns (F5/F8)
        * Check Status of GST Return
        * Check Acknowledgements / Correspondence / Notices
      * GST Payments/Refunds Go to next level
        * GST Payments/Refunds
        * GST Payments/Refunds
        * How to Pay
        * Experiencing difficulties in paying your tax?
        * Late payment or non-payment of GST
        * Refunds
        * Check Account Summary / Payments
        * Revising Estimated Assessment
      * Consumers Go to next level
        * Consumers
        * Consumers
        * Tourist Refund Scheme
        * Buying from a GST-registered business
        * Consumers Importing Goods into Singapore
        * Travellers bringing goods into Singapore
        * Purchasing Remote Services from Overseas Service Providers
        * GST on Imported Low-Value Goods
        * Checking if a business is GST-registered
      * Specific Business Sectors Go to next level
        * Specific Business Sectors
        * Specific Business Sectors
        * Advertising
        * Aerospace and Aviation
        * Air and Sea Containers
        * Auction
        * Biomedical
        * Bunkering
        * Charities and Non-Profit Organisations
        * Construction
        * Consultancy and Professional Services
        * Digital Payment Tokens
        * e-Commerce
        * Energy
        * Finance
        * Gold Jewellery
        * Hotel and Food & Beverage
        * Logistics and Freight Forwarding
        * Manufacturing
        * Marine and Shipping
        * Motor Trade
        * Pawnbroking
        * Real Estate
        * REITs and Registered Business Trusts
        * Retail
        * Telecommunications
        * Travel
        * Carbon Credits
      * General GST Schemes Go to next level
        * General GST Schemes
        * General GST Schemes
        * Cash Accounting Scheme
        * Discounted Sale Price Scheme
        * Gross Margin Scheme
        * Hand-Carried Exports Scheme (HCES)
        * Import GST Deferment Scheme (IGDS)
        * Major Exporter Scheme (MES)
        * Tourist Refund Scheme (for retailers)
        * Zero GST (ZG) Warehouse Scheme
      * Industry-Specific GST Schemes Go to next level
        * Industry-Specific GST Schemes
        * Industry-Specific GST Schemes
        * Approved Contract Manufacturer and Trader (ACMT) Scheme
        * Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        * Approved Marine Customer Scheme (AMCS)
        * Approved Marine Fuel Trader (MFT) Scheme
        * Approved Refiner and Consolidator Scheme (ARCS)
        * Approved Third Party Logistics (3PL) Company Scheme
        * Specialised Warehouse Scheme (SWS)
      * Getting It Right Go to next level
        * Getting It Right
        * Getting It Right
        * Wrongful Collection of GST by GST-registered persons
        * Voluntary Compliance Initiatives
        * Voluntary Disclosure of Errors for Reduced Penalties
        * GST Audits by IRAS
        * Object to Audit Assessment
        * Tax Evasion or Fraud
        * Tax Governance and Tax Risk Management
      * Other Services Go to next level
        * Other Services
        * Other Services
        * Notifying IRAS of Changes
        * Changing GST Accounting Periods
        * Advance Ruling System for GST
    * Stamp Duty Go to next level
      * Stamp Duty
      * Stamp Duty
      * For Property Go to next level
        * For Property
        * For Property
        * Basics of Stamp Duty for Property
        * Buying or Acquiring Property
        * Selling or Disposing Property
        * Renting a Property
        * Paying Stamp Duty
        * Appeals, Refunds, Reliefs and Remissions
        * Getting it right
        * Other Services
      * For Property-Holding Entities ('PHE') Go to next level
        * For Property-Holding Entities ('PHE')
        * For Property-Holding Entities ('PHE')
        * Basics of Stamp Duty for Property-Holding Entities
        * Buying or Acquiring Property-Holding Entities
        * Selling or Disposing Property-Holding Entities
        * Paying Stamp Duty
        * Claiming Refunds
        * Getting it right
        * Other Services
      * For Shares Go to next level
        * For Shares
        * For Shares
        * Basics of Stamp Duty for Shares
        * Mortgaging Shares
        * Buying or Acquiring Shares
        * Paying Stamp Duty
        * Claiming Refunds, Reliefs and Remissions
        * Getting it right
        * Other Services
    * International Tax Go to next level
      * International Tax
      * International Tax
      * International Tax Agreements Concluded by Singapore Go to next level
        * International Tax Agreements Concluded by Singapore
        * International Tax Agreements Concluded by Singapore
        * List of DTAs, Limited DTAs and EOI Arrangements
        * Exchange of Information Arrangements
        * Multilateral Convention on Mutual Administrative Assistance in Tax
          Matters
        * Multilateral Convention to Implement Tax Treaty Related Measures to
          Prevent Base Erosion and Profit Shifting
      * Common Reporting Standard (CRS) Go to next level
        * Common Reporting Standard (CRS)
        * Common Reporting Standard (CRS)
        * CRS Overview and Latest Developments
        * CRS Registration and Deregistration
        * CRS Filing
        * Getting It Right - CRS Compliance
        * Basic information for account holders of Financial Institutions
      * Country-by-Country Reporting (CbCR)
      * Foreign Account Tax Compliance Act (FATCA) Go to next level
        * Foreign Account Tax Compliance Act (FATCA)
        * Foreign Account Tax Compliance Act (FATCA)
        * FATCA Overview and Latest Developments
        * FATCA Registration and Deregistration
        * FATCA Filing
        * FATCA Compliance
        * Basic information for account holders of Financial Institutions
      * Transfer Pricing
      * Dispute Prevention and Resolution Go to next level
        * Dispute Prevention and Resolution
        * Dispute Prevention and Resolution
        * Mutual Agreement Procedure and Arbitration
        * Advance Pricing Arrangements (APAs)
        * International Compliance Assurance Programme (ICAP)
      * Singapore's Competent Authorities for International Tax Agreements
      * List of DTAs, Limited DTAs and EOI Arrangements
    * Withholding Tax Go to next level
      * Withholding Tax
      * Withholding Tax
      * Basics of Withholding Tax Go to next level
        * Basics of Withholding Tax
        * Basics of Withholding Tax
        * Overview of Withholding Tax (WHT)
        * Types of Payment and Withholding Tax (WHT) Rates
      * Payments to Non-Resident Company Go to next level
        * Payments to Non-Resident Company
        * Payments to Non-Resident Company
        * Payments that are Subject to Withholding Tax
        * Payments that are Not Subject to Withholding Tax
      * Payments to Non-Resident Director Go to next level
        * Payments to Non-Resident Director
        * Payments to Non-Resident Director
        * Board director
        * Tax obligations for non-resident director
        * Remuneration of non-resident director
        * Tax refund for resident director
      * Payments to non-resident professional (consultant, trainer, coach, etc.)
        Go to next level
        * Payments to non-resident professional (consultant, trainer, coach,
          etc.)
        * Payments to non-resident professional (consultant, trainer, coach,
          etc.)
        * Non-resident professionals
        * Tax obligations for non-resident professional
        * Treatment of income for non-resident professional
        * Non-resident professional vs. Employee
        * Tax treaties and non-resident professional
        * Non-resident arbitrator
        * Non-resident mediator
        * Tax refund for resident professional
      * Payments to non-resident public entertainer (artiste, musician,
        sportsman, etc.) Go to next level
        * Payments to non-resident public entertainer (artiste, musician,
          sportsman, etc.)
        * Payments to non-resident public entertainer (artiste, musician,
          sportsman, etc.)
        * Non-resident public entertainer
        * Tax obligations of non-resident public entertainer
        * Treatment of income for non-resident public entertainer
        * Withholding tax calculations for non-resident public entertainer
        * Exemption of income for non-resident public entertainer
        * Tax refund for resident public entertainer
      * Withdrawal from Supplementary Retirement Scheme (SRS) Account
        (Foreigners & PRs) Go to next level
        * Withdrawal from Supplementary Retirement Scheme (SRS) Account
          (Foreigners & PRs)
        * Withdrawal from Supplementary Retirement Scheme (SRS) Account
          (Foreigners & PRs)
        * Tax obligations for SRS withdrawal
        * Calculating withholding tax
      * Withholding Tax Filing Go to next level
        * Withholding Tax Filing
        * Withholding Tax Filing
        * Withholding Tax (WHT) Filing and Payment Due Date
        * Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
        * Common Errors Made by Payers
        * How to File
        * Making amendment after filing/ claiming refund
      * Withholding Tax Payments Go to next level
        * Withholding Tax Payments
        * Withholding Tax Payments
        * How to Pay
        * Late payment or non-payment of Withholding Tax (WHT)
        * Confirmation of Payment (CP)
        * Tax Refund
      * Withholding Tax Reporting Compliance Go to next level
        * Withholding Tax Reporting Compliance
        * Withholding Tax Reporting Compliance
        * Voluntary Disclosure of Errors for Reduced Penalties
        * Tax Evasion or Fraud
    * Other Taxes Go to next level
      * Other Taxes
      * Other Taxes
      * Trusts Go to next level
        * Trusts
        * Trusts
        * Income Tax of Estate/ Trust
        * Guide for Administrators or Trustees
        * Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
        * Filing Estate/ Trust Income Tax (Form T)
        * Paying Estate/ Trust Income Tax
      * Gambling Duties Go to next level
        * Gambling Duties
        * Gambling Duties
        * Basics of Gambling Duties
        * Betting, Lotteries and Sweepstakes
        * Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled
          Lottery
      * Casino Tax Go to next level
        * Casino Tax
        * Casino Tax
        * Filing & Paying Casino Tax
        * Income Tax Treatment for International Market Agents & Representatives
        * Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
      * Charities Go to next level
        * Charities
        * Charities
        * Charities / IPCs & Taxes
        * Tax Deduction Scheme for Grantmakers
        * Donations & Tax Deductions
      * Bodies of Persons Go to next level
        * Bodies of Persons
        * Bodies of Persons
        * Overview of bodies of persons & income that is taxable 
        * Filing Clubs and Associations Income Tax
        * After Filing Form P1
        * Paying Taxes or Claiming Refunds
        * FAQs
      * Estate Duty Go to next level
        * Estate Duty
        * Estate Duty
        * Estate Duty
        * Estate Duty Glossary
        * FAQs
        * Estate Duty Forms
        * Getting Estate Duty Clearance
        * How to Calculate Estate Duty
        * Late Payment or Non-Payment of Estate Duty
        * Trust (including income from Estates)
        * How to Pay
   
   
   
 * Schemes Go to next level
   Close menu
    * Schemes
    * Schemes
    * Government Schemes Go to next level
      * Government Schemes
      * Government Schemes
      * Enterprise Innovation Scheme (EIS)
      * Jobs Growth Incentive (JGI)
      * Progressive Wage Credit Scheme (PWCS) Go to next level
        * Progressive Wage Credit Scheme (PWCS)
        * Progressive Wage Credit Scheme (PWCS)
        * PWCS Glossary
      * Uplifting Employment Credit (UEC)
      * Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF
        Transition Offset (CTO)
      * Self-review for Eligibility of Payouts
      * Jobs Support Scheme (JSS) Go to next level
        * Jobs Support Scheme (JSS)
        * Jobs Support Scheme (JSS)
        * Specific Industries in Tiers and SSIC Codes
      * Wage Credit Scheme (WCS) Go to next level
        * Wage Credit Scheme (WCS)
        * Wage Credit Scheme (WCS)
        * WCS Glossary
      * SkillsFuture Enterprise Credit
      * MediShield Life (MSHL)
    * Corporate Income Tax Go to next level
      * Corporate Income Tax
      * Corporate Income Tax
      * Corporate Volunteer Scheme
      * Double Tax Deduction for Internationalisation Scheme
      * Productivity and Innovation Credit (PIC) Scheme
    * GST Go to next level
      * GST
      * GST
      * General GST Schemes Go to next level
        * General GST Schemes
        * General GST Schemes
        * Cash Accounting Scheme
        * Discounted Sale Price Scheme
        * Gross Margin Scheme
        * Hand-Carried Exports Scheme (HCES)
        * Major Exporter Scheme (MES)
        * Tourist Refund Scheme (TRS) for Businesses
        * Zero GST (ZG) Warehouse Scheme
      * Industry-Specific GST Schemes Go to next level
        * Industry-Specific GST Schemes
        * Industry-Specific GST Schemes
        * Approved Contract Manufacturer and Trader (ACMT) Scheme
        * Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        * Approved Marine Customer Scheme (AMCS)
        * Approved Marine Fuel Trader (MFT) Scheme
        * Approved Refiner and Consolidator Scheme (ARCS)
        * Approved Third Party Logistics (3PL) Company Scheme
        * Specialised Warehouse Scheme (SWS)
    * Individual Income Tax Go to next level
      * Individual Income Tax
      * Individual Income Tax
      * Angel Investors Tax Deduction Scheme (AITD)
      * Not Ordinarily Resident (NOR) Scheme
      * SRS contributions and tax relief
      * Tax on SRS withdrawals
      * Withholding Tax on SRS
   
   
   
 * Digital Services Go to next level
   Close menu
    * Digital Services
    * Digital Services
    * Employees Go to next level
      * Digital Services for Employees
      * Digital Services for Employees
      * View Individual Tax Notices
      * View Account Summary
      * View Filing Status
      * Check Employment Income Status
      * View/ Cancel Payment Plan
      * File Income Tax Return 
      * myTax Mail
      * Update Contact Details
      * View Late Filing Fee/ Summons
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Individuals)
      * View more
    * Self-Employed Go to next level
      * Digital Services for Self-Employed
      * Digital Services for Self-Employed
      * View Individual Tax Notices
      * View PIC Scheme Notices
      * View Account Summary
      * View Filing Status
      * Check Employment Income Status
      * View/ Cancel Payment Plan
      * File Income Tax Return
      * myTax Mail
      * Update Contact Details
      * View Late Filing Fee/ Summons
      * Pay Taxes
      * Apply for Payment Plan
      * View more
    * Intermediaries of Self-Employed Persons (Taxi Drivers/Private-Hire Car
      Drivers) Go to next level
      * Digital Services for Intermediaries of Self-Employed Persons (Taxi
        Drivers/Private-Hire Car Drivers)
      * Digital Services for Intermediaries of Self-Employed Persons (Taxi
        Drivers/Private-Hire Car Drivers)
      * Submit Income Records for Self-Employed
      * View more
    * Employers Go to next level
      * Digital Services for Employers
      * Digital Services for Employers
      * Tips on e-Filing
      * Tax Clearance - View Tax Clearance Notices/Letters
      * Tax Clearance - File Form IR21
      * Tax Clearance - View Form IR21 Records
      * Submit Employment Income Records
      * Register for AIS
      * Search AIS Organisation
      * myTax Mail
      * Senior Employment Credit, Enabling Employment Credit and CPF Transition
        Offset – Eligibility Search and Breakdown Request
      * Jobs Growth Incentive – Breakdown Records
      * Progressive Wage Credit Scheme – Eligibility Search and Breakdown
        Request
      * View more
    * Partnerships Go to next level
      * Digital Services for Partnerships
      * Digital Services for Partnerships
      * File Partnership Income Tax Return Form P
      * Request Extension of Time to File
      * Apply for PIC Cash Payout
      * View PIC Cash Payout Application Status
      * View PIC Scheme Notices
      * View Partnership Tax Filing Status
      * View Partnership Tax Notices
      * Update Partnership Contact Details
      * Request Penalty Waiver/ Extension of Time to File
      * View more
    * Companies/ Tax Agents Go to next level
      * Digital Services for Companies/ Tax Agents
      * Digital Services for Companies/ Tax Agents
      * View Notices/ Letters - PIC Scheme
      * View Account Summary
      * View/ Cancel Payment Plan
      * View Notices/ Letters - Corporate Tax
      * Access Tax Agent e-Services
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Businesses)
      * View Corporate Tax Filing Status
      * Access Company Dashboard
      * File Form C-S/ Form C-S (Lite)
      * Update Corporate Profile/ Contact Details
      * View more
    * Commission-paying organisations Go to next level
      * Digital Services for Commission-paying organisations
      * Digital Services for Commission-paying organisations
      * e-Submission of Commission
      * Submit Commission Records
      * View more
    * Property Owners Go to next level
      * Digital Services for Property Owners
      * Digital Services for Property Owners
      * View Property Tax Notices
      * View/ Cancel Payment Plan
      * myTax Mail
      * Update Contact Details
      * View Property Dashboard
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Businesses)
      * Update Notice Preferences (Individuals)
      * Check Property Tax Balance
      * View Account Summary
      * Apply/ Withdraw for Owner-Occupier Tax Rates
      * Apply House and/or Unit Number
      * View more
    * Property Professionals Go to next level
      * Digital Services for Property Professionals
      * Digital Services for Property Professionals
      * Check Annual Value of Property
      * Update Property Ownership
      * Apply House and/or Unit Number
      * View more
    * GST Go to next level
      * Digital Services for GST
      * Digital Services for GST
      * View Account Summary
      * View/ Cancel Payment Plan
      * myTax Mail
      * GST Registered Business Search
      * Notices/ Letters
      * File GST Return/ Edit Past Return
      * Pay Taxes
      * Apply for Payment Plan
      * Update Notice Preferences (Businesses)
      * Retrieve GST Returns/ Assessments for ASK Review
      * View GST Filing Status
      * Update GST Contact Details
      * View more
    * Stamp Duty Go to next level
      * Digital Services for Stamp Duty
      * Digital Services for Stamp Duty
      * Stamping: Lease/ Tenancy
      * Stamping: Mortgage
      * Stamping: Sale and Purchase (For Sellers)
      * Stamping: Sale and Purchase (For Buyers)
      * Stamping: Shares
      * Requests: Amendment to Stamp Certificate
      * Stamping: Others - Declaration of Trust/ Trust Deed
      * Requests: Apply for Assessment/ Appeal/ Remission
      * Stamping: Additional Stamp Duty
      * Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
      * Stamping: Others - Other Transfer (Dutiable documents)
      * Requests: Object to an Assessment
      * Stamp Duty Chatbot
      * View more
    * Withholding Tax Go to next level
      * Digital Services for Withholding Tax
      * Digital Services for Withholding Tax
      * File S45 Form
      * Retrieve S45 Form (Draft)
      * Approve S45 Form
      * Submit S45 Form
      * View/Amend S45 Form
      * View S45 GIRO Plan
      * View S45 COR Status
      * View S45 Notices/Letters
      * Update Notice Preferences (Businesses)
      * Update Notice Preferences (Individuals)
      * View more
    * Automatic Exchange of Information (CRS and FATCA) Go to next level
      * Digital Services for Automatic Exchange of Information (CRS and FATCA)
      * Digital Services for Automatic Exchange of Information (CRS and FATCA)
      * Apply for CRS Registration
      * Check CRS Registration Status
      * View/ Update FI AEOI Profile
      * View/ Update My Profile
      * View AEOI Contact Details
      * View/ Edit Trustee-Documented Trusts
      * View AEOI e-Service Transaction History
      * Submit CRS or FATCA Return
      * View Submitted Financial Account Report
      * View AEOI Notices/ Letters
      * Email Us on AEOI matters
      * Apply to deregister for AEOI
      * View more
    * Others Go to next level
      * Digital Services for Others
      * Digital Services for Others
      * IRAS Bot
      * Corppass
      * Institutions of a Public Character and Qualifying Grantmakers
      * Government Payout Schemes
      * IRAS Digital Notices
      * Singpass Foreign user Account (SFA) for Foreign Individuals
      * myTax Portal Technical FAQ
      * Download Donation Application & Submit Records
      * CVS (Previously known as BIPS) Service Giving Declaration Form
        Submission
      * Update Notice Preferences (Individuals)
      * Update Notice Preferences (Businesses)
      * View more
   
   
   
 * Digital Collaboration Go to next level
   Close menu
    * Digital Collaboration
    * Digital Collaboration
    * For Businesses/ Employers
    * For Tax Agents Go to next level
      * For Tax Agents
      * For Tax Agents
      * #SeamlessFilingFromSoftware (#SFFS) for Tax Agents
      * External Value Network (EVN)
    * For Software Developers Go to next level
      * For Software Developers
      * For Software Developers
      * Partnership with Software Developers
      * Accounting/ Tax Software Go to next level
        * Accounting/ Tax Software
        * Accounting/ Tax Software
        * IRAS Accounting Software Register Plus (ASR+)
        * IRAS Digital Integration Incentive (DII)
      * Payroll Software Go to next level
        * Payroll Software
        * Payroll Software
        * How to support AIS submission as a vendor
        * #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21)
   
   
   

LOGIN
Toggle search
Navigation menu
 * Home
 * Taxes
 * Goods & Services Tax (GST)
 * Basics of GST
 * Current GST Rates


BASICS OF GST

 * Goods and Services Tax (GST): What It Is and How It Works
 * Current GST Rates
 * Responsibilities of a GST-registered Business
 * Invoicing, Price Display and Record Keeping Next level
   * Back
   * Invoicing Customers
   * Displaying and Quoting Prices
   * Keeping Records
 * e-Learning course Overview of GST
 * e-Learning Videos on GST


PREVAILING GST RATE

Share:
 * Facebook
 * Twitter
 * LinkedIn
 * Whatsapp
 * Telegram
 * Email

The current GST rate in Singapore is 8%. GST-registered businesses are required
to charge and account for GST at 8% on all sales of goods and services in
Singapore unless the sale can be zero-rated or exempted under the GST law.
On this page:
Historical GST rates
 * Historical GST rates
 * Related Content


HISTORICAL GST RATES

GST was introduced in Singapore on 1 Apr 1994.



YearGST RateYear

1 Apr 1994 to 31 Dec 2002

GST Rate

3%

Year

1 Jan 2003 to 31 Dec 2003

GST Rate

4%

Year

1 Jan 2004 to 30 Jun 2007

GST Rate

5%

Year

1 Jul 2007 to 31 Dec 2022

GST Rate

7%


RELATED CONTENT

Documents


GST: GENERAL GUIDE FOR BUSINESSES (PDF, 632KB)

Pages


GOODS AND SERVICES TAX (GST): WHAT IT IS AND HOW IT WORKS

Pages


WHEN TO CHARGE 0% GST (ZERO-RATE)

Pages


COMMON SCENARIOS - DO I CHARGE GST

Useful Links


GST BUDGET 2007 - FAQ ON GST RATE CHANGE FROM 5% TO 7%

Useful Links


GST BUDGET 2022 - FAQ FOR BUSINESS - GST RATE CHANGE 2023


INLAND REVENUE AUTHORITY OF SINGAPORE

Back to top
 * Careers
 * News & Events
 * Useful links

SUBSCRIBE TO OUR eALERTS
 * Contact Us
 * Feedback

 * IRAS Facebook
 * IRAS Twitter
 * IRAS LinkedIn
 * IRAS Instagram
 * IRAS Youtube
 * Add Telegram Icon to IRAS Website

 * Report Vulnerability
 * Privacy Statement
 * Terms of Use & Browser Compatibility
 * Sitemap

 

 

© 2023, Government of Singapore

Last updated on 03 March 2023

Chat with IRAS



IRAS Bot


Rate chat


Download Transcript
POWERED BY GOVTECH