Singapore GST is 9% for current transactions. Historical 8% and 7% options are labelled separately. Import relief for air/post consignments with CIF not exceeding S$400 excludes intoxicating liquor and tobacco. Overseas-vendor low-value goods rules use non-dutiable items of S$400 or less and differ from the customs CIF test.

Formula

GST = exclusive value × 9%; included GST = total × 9/109. Import base = customs CIF plus duty. Qualifying B2C low-value-goods checkout GST includes shipping/insurance in the value of supply.

Examples

Current standard sale

SGD 100 before GST gives GST 9 and total 109.

Qualifying B2C low-value goods

Non-dutiable item SGD 395 plus shipping SGD 25: the item meets the S$400 limit, GST is 37.80 on 420, and checkout total is 457.80.

A PRACTICAL GUIDE

When to use this calculator

Singapore GST calculations can begin with a net price, an inclusive amount or the valuation of an import. This calculator distinguishes those situations and the supported low-value-goods checkout treatment, helping explain why item price alone may not represent the whole taxable value.

Information to prepare

Confirm whether the amount includes GST and identify shipping, insurance and duties where required. For a low-value-goods scenario, check the relevant consumer and supply conditions. The value test for eligibility and the full value used to charge checkout GST should not be confused.

How to interpret the result

The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.

A practical comparison

To reconcile a purchase, compare the seller's invoice and any import component without counting the same tax twice. For an inclusive domestic price, use the tax fraction of the total rather than subtracting the headline rate directly. A foreign-country purchase requires its own jurisdiction's tax treatment.

Check your calculation step by step

  1. Match the figures to the selected period and use SGD for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for Singapore

Frequently asked questions

Is every import below S$400 free of GST?

No. Customs relief is restricted to qualifying air/post consignments and excludes intoxicating liquor and tobacco. GST may also be charged at checkout by a registered overseas vendor even where border relief applies.

Does shipping count towards the low-value-goods limit?

The OVR sales-value limit is S$400 per item excluding shipping and insurance. Shipping and insurance are nevertheless included when calculating checkout GST. The customs relief test instead uses the consignment CIF value.

What about a GST-registered business buyer?

Provide the GST registration number to the OVR supplier. The tool separates B2B from B2C checkout collection; any import or reverse-charge obligation requires its own assessment.

CHECK THE REFERENCES

Official sources