By MoneyBees
Check whether your business must register for GST in Singapore under IRAS's S$1 million retrospective and prospective tests, by when you must apply and the date you start charging GST. Covers the 90% zero-rated exemption, voluntary registration and the overseas vendor rule.
Sales in Singapore.
Exports, international services.
Machinery, vehicles, property: left out of turnover.
Only on contracts or accepted quotes.
Must you register?
Yes
prospective view
Apply by
31 Oct 2026
30 days after the forecast
GST starts
1 Dec 2026
9% on about $700,000 of sales: $63,000 a year
Your taxable turnover for 2026 is $900,000: standard-rated plus zero-rated sales, less capital asset sales. That is not over $1,000,000.
You expect $1,200,000 in the 12 months from 1 Oct 2026. You must apply by 31 Oct 2026 and are registered from 1 Dec 2026. A forecast counts only when signed contracts or accepted quotes back it, not business plans or sales targets.
If the date to apply has passed, apply now. IRAS backdates the registration, you owe GST on sales since then, and you may face a fine of up to S$10,000 and a penalty of 10% of the GST due.
Leave your email and we'll save this scenario so a MoneyBees adviser can follow up.
Or book a free chat if you'd rather talk it through.
| Test | When you are liable | Apply | Registered from |
|---|---|---|---|
| Retrospective | Taxable turnover for the calendar year is over S$1 million | 1 to 30 Jan of the next year | 1 Mar of the next year |
| Prospective | You expect over S$1 million in the next 12 months, on firm evidence | Within 30 days of the forecast | 2 months from the forecast (from 1 Jul 2025); before that, the 31st day |
Taxable turnover counts standard-rated and zero-rated sales. Exempt sales, out-of-scope sales and sales of capital assets are left out.
You sign a contract on 15 Jan 2026 that takes your next 12 months over S$1 million. You must apply by 14 Feb 2026 and are registered from 15 Mar 2026, two months after the forecast.
A business whose 2025 sales came to S$1.05 million, with no capital asset sales, had to apply between 1 and 30 Jan 2026 and was registered from 1 Mar 2026.
Below S$1 million you can still register. You must stay registered for at least 2 years, apply for GIRO, and the person in charge must usually pass IRAS's Overview of GST e-learning course and quiz. IRAS may ask for a guarantee.
Registering lets you claim back GST on your costs, but you must charge 9% on your sales and file returns. That suits a business selling mostly to other GST-registered firms better than one selling to consumers.
Figures checked 3 Oct 2026.
When your taxable turnover was more than S$1 million for a calendar year (retrospective view), or you expect it to be more than S$1 million in the next 12 months (prospective view). Taxable turnover is your standard-rated and zero-rated sales.
Apply between 1 and 30 Jan of the year after the calendar year in which turnover passed S$1 million. You are registered from 1 Mar of that year.
Apply within 30 days of the date of your forecast. If the forecast is on or after 1 Jul 2025, you are registered 2 months from the forecast date. Before that, registration started on the 31st day.
A forecast must be backed by documents such as signed contracts or accepted quotations. A forecast based on market assessments, business plans or sales targets does not make you liable.
No. Sales of capital assets such as machinery, equipment, office buildings and furniture are left out of taxable turnover, as are exempt and out-of-scope sales.
If more than 90% of your taxable supplies are zero-rated, you can apply to IRAS for exemption from GST registration. IRAS reviews it if the share falls to 90% or below.
Yes. You must stay registered for at least 2 years, apply for GIRO, and usually complete IRAS's Overview of GST e-learning course. IRAS may ask for a guarantee.
IRAS backdates your registration and you pay GST on the sales since then. You may also face a fine of up to S$10,000 and a penalty of 10% of the GST due.
Under the overseas vendor regime, yes, if global turnover is over S$1 million and sales of digital or remote services or low-value goods to Singapore consumers are over S$100,000 a year.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).