Charge on each contractual commission
GST-registered agencies charge tax on the full client commission for Singapore property, regardless of the property’s residential exemption. Registered salespersons separately charge tax on commission received from their agency. Direct payment to the salesperson does not remove the agency’s liability on the full client fee. Co-broking similarly involves the lead agent’s client service and the cooperating agent’s separate service, rather than tax only on a retained net amount.
Record timing and relevant expenses
GST arises at invoice or receipt of commission, whichever occurs first. Fees retained after an aborted transaction remain consideration for the agency service, and bank loan-introduction commissions are taxable. Overseas-property services may qualify under the relevant international rule. Keep client, salesperson and co-broking contracts and invoices. Business advertising and office expenses can be eligible input tax, but passenger-car costs remain subject to the statutory prohibitions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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