Singapore GST Calculator (9%)
Add or remove 9% GST from any amount — and switch on the 10% service charge to see what a restaurant bill really costs. Official IRAS rates, line by line.
For restaurant and hotel bills
Standard rate: 9% since 1 Jan 2024 (IRAS / MOF).
What this result means for you
The base price is $100.00 and the 9% GST is $9.00, for a total of $109.00. To go from any GST-inclusive total back to the base, divide by 1.09 — never subtract 9%.
Percentage trap: subtracting 9% from $109.00 gives $99.19 — off by $0.81 from the correct $100.00. Percentages don't reverse by subtraction. Always divide by 1.09.
Includes your calculation, Singapore Magic Numbers (×1.09 and ×1.199) and ready-to-paste Excel formulas. Pure client-side — no data leaves your browser.
How to Calculate Singapore GST in 4 Steps
Enter your amount
Type the price before tax (Add mode) or the final bill total (Remove mode).
Pick add or remove
Add 9% GST to a quote or price tag, or remove it from a GST-inclusive total.
Toggle service charge for restaurant bills
Switch it on for sit-down restaurants and hotels — the calculator stacks the 10% service charge and 9% GST in the correct order (×1.199).
Read the line-by-line result
Base price, service charge and GST appear on separate lines with the total — copy it or download the CSV.
Singapore's GST Rate: 9% Since 1 January 2024
Singapore charges a single flat GST rate of 9% on most goods and services. The rate rose from 8% on 1 January 2024 — the second step of the two-stage increase announced in Budget 2022 (8% in 2023, 9% in 2024). There are no regional or product tiers: one country, one rate. A few supplies are exempt, such as the sale and lease of residential properties and most financial services, and exports are zero-rated at 0%. If a website or spreadsheet still shows 8%, it is out of date — several popular GST calculators online were never updated, which is exactly why this page lists its official sources and the date the rate was last verified.
Service Charge and GST: Why Your Restaurant Bill Adds 19.9%
Most sit-down restaurants in Singapore add a 10% service charge to your food total, and GST applies to the service charge too — IRAS is explicit that the service charge is subject to GST. So the order matters: first add 10%, then charge 9% GST on the result. That works out to ×1.10 × 1.09 = ×1.199, a 19.9% markup on menu prices. Here is a real bill: food $30.00, service charge $3.00, GST $2.97 (9% of the $33.00 subtotal), total $35.97. This also explains why the GST line looks like almost 10% of your food price: $2.97 is 9.9% of $30, because the 9% was charged on $33, not $30. The restaurant isn't overcharging — the GST base is simply larger than the menu price. The service charge switch on this calculator does all of that in one step.
How This Calculator Works (the Formulas)
Add mode treats your amount as the price before tax: GST is 9% of it (multiply by 0.09), and the total is the amount × 1.09. Remove mode treats your amount as the final GST-inclusive price: divide by 1.09 to get back to the base, and the GST part is the difference — equivalently, GST = total ÷ 109 × 9. With the service charge switch on, the multiplier becomes 1.10 × 1.09 = 1.199: add mode multiplies your amount by 1.199, and remove mode divides the bill total by 1.199, then splits out the 10% service charge and the 9% GST line by line. One warning: never subtract the percentage to remove tax. $100 + 9% = $109, but $109 − 9% = $99.19, not $100. Always divide.
Where Service Charge Applies — and Where It Doesn't
Use the plain 9% mode for shop prices, online orders, invoices and quotes. Switch on service charge for sit-down restaurants, cafés with table service and hotels: these venues typically add 10%, and IRAS allows them to display prices before tax as long as they show a prominent note that prices are subject to service charge and GST. Hawker centres, food courts, fast-food chains and most takeaway counters do not add a service charge, and their displayed prices are usually final — IRAS requires GST-registered businesses to display GST-inclusive prices everywhere else. Many small stalls are not GST-registered at all (registration is compulsory only above S$1 million annual taxable turnover), in which case no GST applies either. One boundary note: this calculator covers price calculations only — it does not estimate tourist GST refunds (eTRS) or GST Voucher payouts. For those, head to IRAS.
Common Mistakes with Singapore GST
The classic mistake: subtracting the percentage to remove tax. Dividing $119.90 by 1.199 gives the correct $100 base; subtracting 19.9% gives $96.04 — wrong by almost $4. Second: still using the old 8% rate, which ended on 31 December 2023 but lives on in saved spreadsheets and outdated calculator sites. Third: adding 9% and 10% into a flat 19% — GST compounds on the service charge, so the real markup is 19.9%, and a group bill split with ×1.19 short-changes whoever covers the difference. Fourth: assuming every F&B outlet charges both — many charge GST only, or neither; check the receipt. And when splitting a bill, multiply each person's own items by 1.199 rather than dividing the tax pot evenly — it is the only split that is fair to the person who ordered just a side dish.
Singapore GST Magic Numbers
One factor per task — multiply to add the charges, divide to strip them out of a total.
| Task | Factor |
|---|---|
| Add 9% GST to a price | × 1.09 |
| Remove 9% GST from a total | ÷ 1.09 |
| Add service charge + GST (restaurant bill) | × 1.199 |
| Reverse a restaurant bill total | ÷ 1.199 |
Singapore GST Rate History (1994–2026)
Every GST rate change since the tax was introduced on 1 April 1994, with official sources.
| Period | GST rate |
|---|---|
| 1 Apr 1994 – 31 Dec 2002 | 3% |
| 1 Jan 2003 – 31 Dec 2003 | 4% |
| 1 Jan 2004 – 30 Jun 2007 | 5% |
| 1 Jul 2007 – 31 Dec 2022 | 7% |
| 1 Jan 2023 – 31 Dec 2023 | 8% |
| Since 1 Jan 2024 Current | 9% |
Sources: IRAS – Current GST Rates · MOF – Goods and Services Tax · Singapore Customs – GST on Imports — Rate last verified: 2026-06-11
Singapore GST Calculator FAQ
Q1.What is the GST rate in Singapore in 2026?
9%. The rate has applied since 1 January 2024, when it rose from 8% in the second step of a two-stage increase (8% in 2023, 9% in 2024). It is a single flat rate across the whole country — though some supplies are exempt (residential property sales and leases, most financial services) and exports are zero-rated. Sources: Ministry of Finance and IRAS.
Q2.How do I calculate GST from a total price in Singapore?
Divide the GST-inclusive total by 1.09 to get the price before GST, then subtract to find the GST amount. For example, $218 ÷ 1.09 = $200 base, so the GST is $18. A shortcut for just the GST portion is total ÷ 109 × 9. If the bill also includes a 10% service charge, divide by 1.199 instead — then 10% of that base is the service charge and the rest is GST.
Q3.Why does my restaurant bill add almost 20% on top of menu prices?
Because two charges stack: a 10% service charge is added to your food first, then 9% GST is charged on the food plus the service charge. That works out to ×1.199 — a 19.9% markup. On a $30 order you pay a $3.00 service charge and $2.97 GST, for a $35.97 total.
Q4.Is the service charge subject to GST?
Yes. IRAS treats the service charge as part of what you pay for the meal, so GST applies to the food and the service charge together. That is why restaurants apply the 10% service charge first and then calculate 9% GST on the subtotal — and why a shop cannot avoid GST by shifting its prices into a 'service charge'.
Q5.Why does the GST on my bill look like 10% instead of 9%?
Because the 9% was calculated on your food plus the 10% service charge, not on the food alone. Relative to the menu price, the GST line works out to 9.9% (1.10 × 9% = 9.9%), which reads like a rounding-up to 10%. The restaurant isn't overcharging — the GST base is simply larger than the menu price.
Q6.Do hawker centres and food courts charge a service charge?
Generally no. Service charge is a sit-down restaurant, café and hotel practice. Hawker stalls, food courts, fast-food chains and takeaway counters normally charge the displayed price — and many small stalls are not GST-registered at all (registration is compulsory only above S$1 million annual taxable turnover), in which case no GST applies either.
Q7.How do I split a bill with GST and service charge fairly?
Multiply each person's own items by 1.199 (with service charge) or 1.09 (GST only). Splitting the tax-and-service pot evenly instead penalises whoever ordered least, because both charges are proportional to what each person ordered. The maths works because multiplication distributes: the bill total equals the sum of everyone's items × 1.199.
Q8.Are menu and shop prices in Singapore GST-inclusive?
Shops and most businesses must display GST-inclusive prices — that is an IRAS requirement. The exception is hotels and F&B outlets that levy a service charge: they may show prices before tax, but must display a prominent statement that prices are subject to service charge and GST. That is why a $30 menu item becomes $35.97 at payment.
Q9.Do I pay GST on overseas online purchases?
Usually yes. Since 1 January 2023, GST also applies to imported low-value goods shipped by air or sea, and imported digital services have been taxed since 2020 — so the old 'under S$400 is GST-free' assumption no longer covers typical online shopping. For import calculations on dutiable goods, see Singapore Customs.
Q10.Which businesses must register for GST in Singapore?
Registration is compulsory once annual taxable turnover exceeds S$1 million; smaller businesses may register voluntarily. Registered businesses charge 9% GST on taxable sales, file returns with IRAS (usually quarterly), and claim back GST paid on business purchases as input tax. IRAS provides a registration calculator on its myTax portal to check whether you must register.
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