GST (Goods and Services Tax) is Singapore’s broad-based consumption tax charged on most goods and services sold or consumed in Singapore. Since 1 January 2024 the standard rate has been 9% — the second and final step of an increase announced in Singapore Budget 2022. For businesses, freelancers, and consumers working with Singaporean invoices, knowing how to quickly flip between a net figure and a GST-inclusive price is essential.
This calculator handles both directions:
- Add GST — enter a net (pre-GST) amount and the tool calculates the 9% GST component plus the gross total you should charge on an invoice.
- Remove GST — enter a gross (GST-inclusive) amount and the tool extracts the net price and the embedded GST. This is the operation you need when reconciling receipts or checking whether a quoted price already includes tax.
Both modes support the standard 9% rate and the zero-rated 0% band used for exports and qualifying international services, so the tool is useful across the full spectrum of taxable Singaporean supplies.
How the maths works
Adding GST (net to gross):
GST amount = Net x 9% Gross = Net + GST amount = Net x 1.09
Removing GST (gross to net):
Net = Gross / 1.09 GST amount = Gross - Net
The divisor 1.09 comes from the fact that the gross price is 109% of the net price. Dividing by 1.09 is not the same as subtracting 9% — subtracting 9% from S$109 gives S$99.01, not S$100. Always use the division method when reversing GST.
Worked example
A Singapore freelance developer quotes a project at S$5,000 net. Their client is a local company, so the standard 9% GST applies.
| Component | Calculation | Amount |
|---|---|---|
| Net (pre-GST) | — | S$5,000.00 |
| GST @ 9% | S$5,000 x 9% | S$450.00 |
| Gross (invoice total) | S$5,000 + S$450 | S$5,450.00 |
If the client later receives an invoice for S$10,900 and wants to verify the GST portion:
| Component | Calculation | Amount |
|---|---|---|
| Gross (invoice total) | — | S$10,900.00 |
| Net | S$10,900 / 1.09 | S$10,000.00 |
| GST extracted | S$10,900 - S$10,000 | S$900.00 |
Singapore GST rate table
| Supply category | Rate | Notes |
|---|---|---|
| Standard-rated | 9% | Most local goods and services sold by GST-registered businesses |
| Zero-rated | 0% | Exports of goods, international services, investment-grade precious metals |
| Exempt | Exempt | Residential property, most financial services — no GST charged, no input tax claimable |
| Out-of-scope | N/A | Private transactions, salaries, sales below the S$1 million registration threshold |
The standard rate history: 3% (1994–2002), 4% (2003), 5% (2004–2006), 7% (2007–2022), 8% (2023), 9% (2024 onward).
All calculations run entirely in your browser. No figures are sent to any server.