GST (9%) in Singapore: 5 Mistakes to Avoid
Adds Singapore's 9% Goods and Services Tax to a price. The maths is not complicated, but a handful of errors come up again and again in this and related tax & gst calculations. Here is what to watch for.
Reliefs lower chargeable income before rates apply. Common ones include earned income relief, CPF relief for employee contributions, parent and handicapped parent relief, working mother's child relief, NSman relief, course fees relief, and relief for SRS contributions and CPF cash top-ups. Total personal reliefs are capped at S$80,000 a year.
Singapore taxes individuals on income earned in Singapore, with progressive rates for residents that start at 0% on the first S$20,000 of chargeable income and rise to 24% on income above S$1 million. Tax is assessed a year in arrears: income earned in 2025 is assessed in Year of Assessment 2026.
1. Using last year's rates
Rates and rebates change in the Budget, so check the year of assessment.
2. Calculating GST on the menu price only
With '++' pricing, GST is charged on the food plus the service charge.
3. Assuming non-residents pay resident rates
Non-resident employment income is taxed at the higher of 15% or resident rates, without reliefs.
4. Adding GST to a GST-inclusive price
Retail prices shown to consumers already include GST. To find the GST inside, multiply by 9/109, not 9%.
5. Applying the top rate to all income
Singapore tax is progressive: each band is taxed at its own rate, so your effective rate is well below your marginal rate.
The correct method
GST = price × 9%; price with GST = price × 1.09.
For example, with these inputs:
- Price before GST (S$): 100
the calculator returns:
- GST at 9%: S$9.00
- Price including GST: S$109.00
Related calculations
- SRS Tax Savings Calculator: Shows how much tax you save by contributing to the Supplementary Retirement Scheme.
- CPF Cash Top-Up Tax Relief Calculator: Estimates the tax saved from Retirement Sum Topping-Up: up to S$8,000 for yourself and S$8,000 for family members.
- Rental (Lease) Stamp Duty Calculator: Calculates stamp duty on a tenancy agreement of four years or less at 0.4% of the total rent.
- Singapore Income Tax Calculator: Calculates resident individual income tax from YA2024 onwards using Singapore's progressive rates from 0% to 24%.
The GST Calculator (9%) applies the formula consistently, so it is a quick way to double-check your own working.
Run your own numbers: GST Calculator (9%)