Key requirements
Registered businesses charge and account for 9% on standard-rated Singapore supplies, while qualifying zero-rated and exempt transactions follow their own treatment. Historical rates were 3% from April 1994 through 2002, 4% in 2003, 5% from January 2004 through June 2007, 7% from July 2007 through 2022 and 8% during 2023. Historical invoices and adjustments should therefore be matched to the relevant original transaction and transitional rules, rather than replacing every old rate with today’s 9%. The rate history does not determine whether a supply is taxable; transaction classification remains a separate question.
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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