GST registration.When you must, and when you should.
GST is 9% and registration becomes compulsory at S$1 million of taxable turnover, within 30 days of crossing. Below that it is a choice, and for a company selling abroad it is often a good one. Filing costs S$150 to 400 a quarter in 2026. This page has the two tests, what registration changes, and the two-year commitment to think about first.
- GST rate
- 9%
- Compulsory registration above
- S$1 million turnover
- Register within
- 30 days of crossing
- Voluntary registration commits you for
- 2 years
- Return and payment
- Quarterly, 1 month after
- Filing fee, per quarter
- S$150 to 400
Rate, thresholds and deadlines from IRAS. Filing fees are public list prices from the firms and platforms we compare, checked September 2026.
Five things that decide whether GST is your problem this year.
When registration is compulsory
Two tests. Looking back: if taxable turnover in the calendar year just ended passed S$1 million, you register by 30 January and are registered from 1 March. Looking forward: if you can reasonably expect turnover to pass S$1 million in the next twelve months, for example because you have signed the contracts, you register within 30 days of knowing. Taxable turnover includes zero-rated exports and services to overseas customers, so a company that charges no GST to anyone can still have to register.
- Late registration is back-dated to when you should have registered, with the GST due for that period and a fine
- Exempt supplies, mainly financial services and residential property, do not count towards the S$1 million
What being registered means
You charge 9% on sales to Singapore customers, you reclaim the 9% paid on business purchases, and every quarter you file a return (GST F5) and pay or reclaim the difference, one month after the quarter ends. Invoices must show your GST registration number and the tax amount. Sales of goods exported and most services supplied to customers outside Singapore are zero-rated: you charge 0% and still reclaim the GST on your costs.
When registering early pays
You can register voluntarily below the threshold, and you are then committed for two years. It makes sense when most of your customers are GST-registered Singapore businesses, who reclaim what you charge them, or when your sales are mainly to customers abroad, because those are zero-rated and registration turns the GST on your rent, software and fees into a quarterly refund. A company selling to Singapore consumers should stay unregistered as long as it can, since 9% comes straight off its price or its margin.
What it costs to file
A provider charges S$150 to 400 per quarterly return in 2026, on top of the accounting fee, and some accounting packages include it. Registration itself is free with IRAS, and a firm charges S$300 to 800 to prepare the application, more if the company has back-dated liability to sort out. The larger cost is internal: invoices, expense claims and the ledger all need the tax coded correctly, which is why registration usually coincides with moving from a platform to a firm.
What the rest of the accounting year costsSelling digital services from abroad
A separate rule catches overseas companies with no Singapore entity. If you supply digital services or, since 2023, most remote services to Singapore consumers and your global turnover is over S$1 million with more than S$100,000 of such sales to Singapore, you register under the overseas vendor scheme and charge 9% to consumers here. Sales to GST-registered businesses are outside it. A Singapore entity selling the same thing follows the ordinary rules above.
GST, alongside the rest of the year.
Public list prices from the providers we compare, checked September 2026. Your assessment turns a range into a figure.
| Item | Typical range | What moves it |
|---|---|---|
| GST filing, per quarter | S$150 to 400 | Only once you register. Mandatory above S$1 million in taxable turnover. |
| Accounting and tax, small company, per year | S$900 to 3,000 | Transaction volume and whether payroll and GST are included. |
| Corporate secretary and address, per year | S$500 to 1,500 | Mandatory. The cheapest tier is fine for a simple company. |
- GST filing, per quarterS$150 to 400
Only once you register. Mandatory above S$1 million in taxable turnover.
- Accounting and tax, small company, per yearS$900 to 3,000
Transaction volume and whether payroll and GST are included.
- Corporate secretary and address, per yearS$500 to 1,500
Mandatory. The cheapest tier is fine for a simple company.
Public list prices from the self-serve platforms and managed firms we compare, checked September 2026.
Get your exact numberWho should handle it.
Registration is a form. Getting the quarterly return right for two years is the job, and it belongs with whoever does the books.
Your accounting firm
The firm that keeps the ledger files the return, because the return is the ledger with the tax codes added up. A managed firm includes registration advice and the quarterly filing in a package; ask for the per-return price so you can see it.
A self-serve accounting platform
Most platforms file GST returns for an add-on fee once you are registered. Fine for a simple company with one revenue stream. Less fine when you have mixed zero-rated and standard-rated sales, or reverse-charge purchases from abroad.
Registering at all
Under S$1 million and selling mainly to Singapore consumers. Registration would add 9% to your prices or take it from your margin, and commit you for two years. Stay out until the threshold makes the decision for you.
How we are paid. The firm you go ahead with pays us a share of its fee. You pay its normal price, the same as going direct. Your plan names the firm and what it pays us.
What we tell companies about GST.
Most foreign-owned companies on this site sell to customers outside Singapore. For them, registering early is usually right: the sales are zero-rated, the GST on rent, software and fees comes back every quarter, and the compulsory threshold arrives anyway.
A company selling to Singapore consumers should do the opposite and stay unregistered as long as the law allows. Nine percent on a consumer price is real money.
Watch the forward-looking test. A signed contract that takes the next twelve months over S$1 million starts the 30-day clock on the day you sign it, and the back-dating rules make a missed registration expensive.
What people ask us
My customers are all overseas. Do I need to register for GST?
Once taxable turnover passes S$1 million, yes, even though your sales are zero-rated and you charge nobody GST. Many companies in that position register early on purpose, because a zero-rated business reclaims the GST on its costs every quarter.
What happens if I register late?
IRAS back-dates the registration to when it should have started. You pay the GST on sales for that period, usually out of your own pocket because you cannot go back to customers, plus a fine of up to 10% of that tax and a possible penalty of up to S$10,000.
Can I cancel a voluntary registration?
After two years, if turnover is still under the threshold. Before that, only if the business stops making taxable supplies. Treat voluntary registration as a two-year decision.
How often do I file?
Quarterly by default, one month after each accounting period ends. Companies that regularly reclaim GST can ask for monthly returns to get refunds faster. Every return is filed and paid online.
Does GST apply to salaries or to dividends?
No. GST is on goods and services supplied by the business. Salaries, CPF, dividends, interest and most financial charges are outside it. Rent, software, professional fees and equipment carry 9% and are reclaimable once registered.
Tell us who your customers are and what you sell. We'll tell you whether to register this year.
Two minutes on the form. A written plan within one business day with the answer and the firm we would use to file.