# GST Calculator Singapore 2026 — Add or Remove 9%

Source page: https://valem.run/calculators/singapore/vat

Singapore GST is 9%, in force from 1 January 2024. Registration is compulsory once taxable supplies exceed S$1 million in a calendar year.

**Tax year:** 2026

## How it is calculated

The rate comes from the statute. Section 16(1) of the **Goods and Services Tax Act 1993** lists the rate’s whole history in one provision — 7% from July 2007, *"8% for the period from 1 January 2023 to 31 December 2023"*, and *"9% from and including 1 January 2024"*.

That two-step rise is still worth understanding, because the Act also says what happens to a supply that straddles the change: tax is chargeable *"at the tax rate of 8% on the part or the whole of the chargeable value of the supply that is treated as taking place ... before 1 January 2024"* and at 9% on the part after. So a single Singapore invoice spanning that new year can legitimately carry two rates, which is the kind of detail a flat rate table hides.

The registration test is a **calendar year**, which makes Singapore unusual here: most countries in this catalog measure a rolling twelve months, so their test can trip in any month, while Singapore’s resets each January. The First Schedule asks whether the total value of taxable supplies *"in that calendar year has exceeded $1 million"*. Exports and international services are zero-rated and most financial services are exempt — different mechanisms from a reduced rate, so neither appears here as a band you can pick.

## Worked example

With Amount of 100, this model computes Vat Amount of 9.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `annualTurnover` | Taxable supplies this calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Singapore Statutes Online - GST Act 1993 s 16(1)(cb): 9% from 1 January 2024](https://sso.agc.gov.sg/Act/GSTA1993) (checked 2026-10-05)
- [Singapore Statutes Online - GST Act 1993, First Schedule: $1 million registration threshold](https://sso.agc.gov.sg/Act/GSTA1993) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/singapore/vat.json
- Compute by URL: https://valem.run/calculators/singapore/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `singapore/vat`)