Service Charge & GST Formula Explained, With Examples

Updated 5 Oct 2026 in Tax & GST

Every service charge & gst result comes from one formula. Once you understand what goes into it, you can sanity-check any figure you are given, whether by an employer, a bank, a teacher or another website.

The formula

Total = menu price × 1.10 × 1.09 (≈ 1.199).

What each input means

Example

For example, with these inputs:

the calculator returns:

How the result changes

The table keeps the other inputs at their example values and changes menu total (s$).

Menu total (S$)Service charge (10%)GST (9% on food + service)Total bill
80S$8.00S$7.92S$95.92
40S$4.00S$3.96S$47.96
60S$6.00S$5.94S$71.94
100S$10.00S$9.90S$119.90
120S$12.00S$11.88S$143.88

Why it matters

Singapore's tax system is simple by global standards, but the progressive bands, reliefs and the 9% GST still trip people up. A quick calculation helps you set aside the right amount before IRAS sends your notice of assessment, or check that a bill has been worked out correctly.

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.

IRAS issues a notice of assessment, usually from April onwards, and tax is due within a month, although most people opt for interest-free GIRO instalments. Estimating your bill early means you can budget for it instead of being surprised.

You are generally a tax resident if you are a citizen or PR who normally lives here, or a foreigner who has stayed or worked in Singapore for at least 183 days in the calendar year. Non-residents do not get personal reliefs and are taxed differently, which is why residency status matters so much for expatriates.

Related calculations

Use the Service Charge & GST Calculator to plug in your own numbers.

Run your own numbers: Service Charge & GST Calculator

Related guides