International · Singapore · GST
Singapore GST registration guide.
Run the retrospective, prospective and overseas-vendor tests separately and see the application window IRAS gives for each.
IRAS requires GST registration when taxable turnover is more than S$1 million at the end of the calendar year (retrospective) or expected to be more than S$1 million in the next 12 months (prospective). Overseas vendors also register when B2C sales of remote services or low-value goods to Singapore exceed S$100,000 with global turnover above S$1 million.
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Result
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Worked example
A Singapore business had S$1,200,000 of taxable turnover from 1 January to 31 December 2025. That is more than S$1 million, so under the retrospective view it applies between 1 and 30 January 2026 and is registered on 1 March 2026. Separately, if on 15 August 2026 it forecasts more than S$1 million for the next 12 months, the prospective view has it apply within 30 days (by 14 September 2026) and be registered two months from the forecast date (15 October 2026).
The rules this tool uses
- Retrospective: IRAS: “more than $1 million at the end of the calendar year”. Apply between 1 and 30 January of the following year; registered on 1 March of that year. Exactly S$1,000,000 is not more than.
- Prospective: “expected to be more than $1 million in the next 12 months”. IRAS says to apply within 30 days; for liability arising on or after 1 July 2025 you are registered 2 months from the date of your forecast. The tool adds the 2 months on the calendar, using the last day of a shorter month where needed.
- Overseas vendors: IRAS: annual global turnover exceeding S$1 million and B2C supplies of remote services and/or low-value goods to customers in Singapore exceeding S$100,000. Both must be met.
- Taxable turnover: IRAS counts taxable supplies and zero-rated supplies such as exports, and excludes exempt supplies. Work out the figure with IRAS’s definition; this tool takes your number as given.
- Rate: IRAS says the current GST rate in Singapore is 9%.
Sources: IRAS – Do I need to register for GST, IRAS – Overseas businesses and IRAS – Current GST rates, retrieved October 2026. IRAS also describes exceptions (for example, when you are certain next-12-month turnover will not exceed the threshold) that this tool does not evaluate.
Frequently asked questions
What is the GST registration threshold in Singapore?
IRAS requires registration when taxable turnover is more than S$1 million at the end of a calendar year, or is expected to be more than S$1 million in the next 12 months.
When do I apply after the calendar year ends?
IRAS says between 1 and 30 January of the following year, with registration on 1 March.
Does the S$100,000 test apply to Singapore businesses?
No. IRAS applies the S$100,000 B2C test to overseas vendors together with global turnover above S$1 million. Local businesses use the S$1 million tests.
What is the GST rate in Singapore?
IRAS gives the current rate as 9%.
Is this an IRAS tool?
No. It applies IRAS’s published tests to numbers you type in, locally in your browser.
Not tax advice
This tool compares numbers you enter with thresholds published by the tax authority named on the page. It runs in your browser, stores nothing and does not decide your tax status. Thresholds change; confirm with the authority or a qualified adviser.