🇸🇬 Singapore

Official reference pages

• Current GST rates Inland Revenue Authority of SingaporePage content read during source research. Full rule validation remains pending.

What still needs validation

Validate supply classification, zero-rating, exemption, date of supply and transition rules. The source last-updated date is not itself the effective date of a rule.

Before a rate can become a preset

Each executable rule needs a specific legal citation, jurisdiction, transaction category, tax base, effective period, exceptions and rounding policy. It also needs independent expected-result tests and recorded human approval. A retrieval date is not an effective date or a tax-professional sign-off.

Calculation method

For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.