🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 152 (from laksa149)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa152.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://en.wikipedia.org/wiki/Goods_and_Services_Tax_(Singapore)\')), getAhrefsUnparsedNoserviceFromURL(\'https://en.wikipedia.org/wiki/Goods_and_Services_Tax_(Singapore)\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_(Singapore)","crawl_time":1754601825,"first_indexed_time":0,"http_code":200,"src_unparsed":"org,wikipedia!en,\/wiki\/Goods_and_Services_Tax_(Singapore) s443","src_root_hash":"17790707453426894952","history_drop_reason":null,"meta_title":"Goods and Services Tax (Singapore) - Wikipedia","meta_descriptions":[],"attrs_boilerpipe_text":"Value added tax in Singapore Goods and Services Tax  ( GST ) in  Singapore  is a  value added tax  (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. [ 1 ]  Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics.\n Prior to 1986, Singapore's corporate income tax rate and top marginal personal income tax rate both stood at 40%. Such high rates were deemed to be uncompetitive. On the recommendation of the 1986 Economic Committee, the Singapore Government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments, and to sustain its economic growth to create well-paying jobs for Singaporeans. [ 2 ] GST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3% to 30%. The initial GST rate of 3% was among the lowest in the world, as the focus was not to generate substantial revenue, but to allow people to get adjusted to the tax. [ 3 ] In 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an offset package. [ 4 ] The government accepted the committee's recommendations.  The GST rate was increased from 3% to 4% on 1 January 2003, and to 5% on 1 January 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly. [ 5 ] On 15 February 2007 (Budget Day), then Second Minister for Finance  Tharman Shanmugaratnam  announced that the GST rate would be increased to 7% with effect from 1 July 2007.\n The rate increase was accompanied by an offset package to help Singaporeans with the increase in GST. The package would cost the government $4 billion over five years. [ 6 ]  The government argued that the offset package would help the majority of Singaporeans offset their increased GST costs for several years. The offset package consisted of direct transfer benefits, in the form of cash payouts (GST credits, growth dividends, senior citizens' bonuses), CPF top-ups (post-secondary education account top-ups for students, Medisave top-ups for older Singaporeans), and rebates (on utilities and public housing service & conservancy charges). [ 7 ]  Those who earned less or lived in smaller homes received more benefits. [ 8 ]  The government also argued that the Workfare Income Supplement, a wage subsidy, would provide significant support for lower-income workers on a continuing basis even after the GST offsets have been distributed. [ 9 ] The government also cut direct tax rates, continuing its practice of lowering direct tax rates since 1986. [ 10 ]  As of 2010, the top marginal rates for corporate tax stood at 17% and personal income tax at 20%, with effective rates being much lower.\n As a gesture of goodwill, and to assist lower-income groups, several supermarket chains absorbed the 2% increase in GST, ranging for a period of one month to six months. They included Cold Storage, Giant Hypermarket, NTUC FairPrice and Sheng Siong. Besides FairPrice, NTUC also absorbed the 2% increase on NTUC Foodfare, NTUC Childcare, NTUC LearningHub, NTUC Club and NTUC Healthcare, for six months.\n GST on digital services [ edit ] On 19 February 2018 (Budget Day),  Minister for Finance  Heng Swee Keat  announced that GST will be imposed on imported digital services, which took effect on 1 January 2020. The change ensures that local and overseas services are fairly treated in the tax system. [ 11 ] Committee Against GST Profiteering (CAP) [ edit ] The Committee Against GST Profiteering (CAP) was set up in 1994 to investigate complaints and feedback on profiteering or unjustified price increases using GST increases as an excuse. [ 12 ] In 2018, GST was planned to be increased from 7% to 9% sometime between 2021 and 2025. The primary justification for the rise was to accrue funds for future infrastructure projects and renovation of the existing infrastructure. Increased  social spending  to help cope with an increasingly  ageing population  has also been given as a secondary reason. [ 13 ]  In view of uncertainty due to the  COVID-19 pandemic , the GST increase was deferred to after year 2022, with a S$6 billion Assurance Package proposed in 2020 to cushion the impact when the hike kicks in. In 2022, the GST increase was announced to take place in two stages, to 8% on 1 January 2023 and 9% on 1 January 2024. The government also added S$640 million to the S$6 billion Assurance Package to help cushion the impact. [ 14 ] [ 15 ]  The Government increased the Assurance Package by $1.4 billion due to inflation, bringing the total to $8.040 billion.\n GST on imported low-value goods [ edit ] On 16 February 2021 (Budget Day), Minister for Finance  Heng Swee Keat  announced that GST will be imposed on imported low-value goods brought in via air and sea transport, which took effect on 1 January 2023, ensuring that local and overseas providers are treated fairly. [ 16 ] As of 2018, 174 of the  193 countries  with full UN membership employ a GST\/VAT, including all OECD members except the United States. [ a ]  As with all other countries that has GST\/VAT in place,  critics  consider the idea to be a  regressive tax , meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a  proportional tax  if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax). In addition, they argue that what affects poverty and fairness is not the impact of any particular tax, but the impact of the tax structure as a whole, and how tax revenues are redistributed. When GST is combined with  progressive taxes , and the revenues distributed to the poor, the total fiscal structure can be progressive. [ 17 ] To maintain the progressive nature of total taxes and transfers on individuals, Singapore reduced income tax on lower-income earners, as well as instituted direct transfer payments to lower-income groups, resulting in an overall lower tax burden for most Singaporean households.  These offsets included lower income taxes, lower property taxes, rebates on rental and service & conservancy charges for public housing, and additional subsidies for health, education and community services. As a result of the income tax cuts, additional tax reliefs and rebates in 1994, about 70% of individuals that used to pay income taxes no longer needed to do so. [ 18 ] The Singapore government has argued that the GST on its own is a flat tax, but that it is part of an overall fiscal system that is highly progressive: higher-income earners pay the highest fraction of their income in taxes, and also spend more. When all taxes were taken into account (income tax, property tax, GST and other indirect taxes), the top 10% of households accounted for 38% of the taxes paid, while the top 20% contributed 53% of all taxes. [ 19 ]  In contrast, lower-income earners receive substantially more transfers than the taxes they pay. [ 20 ]  Low- and middle-income households effectively pay 'negative' tax. From 2006 to 2010, the second bottom  decile  of Singaporean households (ranked by income from work) received transfers (net of all taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%. [ 19 ]  In particular, when the GST rate was raised from 5% to 7% in July 2007, a household in the bottom 20% had to pay additional GST of $370 per year, but received an offset package of $910 per year, in addition to permanent benefits of $1,000 per year. [ 20 ] Calls to exempt basic essentials from GST [ edit ] Some critics contend that basic essentials such as food and healthcare should be made exempt from GST, to help lower-income households. The government argued that having such exemptions would actually help the higher-income more than poorer Singaporeans, because well-off households usually spend much more on essentials (whether food or healthcare or other basic necessities) than a lower-income household. In addition, lower-income households would not benefit much from such an exemption, as spending on essentials constitutes a small proportion of lower-income household expenditures. For example, for the bottom 20% of households, essential food items comprised only 6% of their total household expenditures; after including all other food items, the total was only 15% of their expenditures. [ 20 ] If essentials were to be exempted from GST, there would be a need to make up for the revenue shortfall through a higher GST rate on other goods and services, which lower-income households would also have to bear. The government argued that the experience of other countries demonstrated that granting exemptions would distort production and consumption decisions and cause a contentious and highly complex process of determining the goods and services that merit exemption. This would increase compliance and administration costs for businesses, and these costs would be passed on to consumers. \n In addition, the experience of other countries have shown that exempting or reducing GST on certain items did not mean that tax savings would be passed on to consumers. For example, this idea is in place in  Australia , which has a GST rate of 10%. [ 4 ] [ 20 ]  Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies. [ 20 ]  In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services. [ 21 ] Calls to reduce the GST rate [ edit ] In response to the rising cost of living, politicians from opposition parties have called for the GST rate to be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with less resources to help the lower income. [ 20 ] ^ While the United States does not have GST\/VAT, it does require consumers to pay federal excise taxes on the purchase of oil, alcohol, tobacco and other similar products. Furthermore, U.S. states and cities collect sales taxes. The federal government also raises money primarily through the income tax system.","attrs_markdown":"[Jump to content](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#bodyContent)\n\nMain menu\n\nMain menu\n\nmove to sidebar\n\nhide\n\nNavigation\n\n- [Main page](https:\/\/en.wikipedia.org\/wiki\/Main_Page \"Visit the main page [z]\")\n- [Contents](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:Contents \"Guides to browsing Wikipedia\")\n- [Current events](https:\/\/en.wikipedia.org\/wiki\/Portal:Current_events \"Articles related to current events\")\n- [Random article](https:\/\/en.wikipedia.org\/wiki\/Special:Random \"Visit a randomly selected article [x]\")\n- [About Wikipedia](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:About \"Learn about Wikipedia and how it works\")\n- [Contact us](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:Contact_us \"How to contact Wikipedia\")\n\nContribute\n\n- [Help](https:\/\/en.wikipedia.org\/wiki\/Help:Contents \"Guidance on how to use and edit Wikipedia\")\n- [Learn to edit](https:\/\/en.wikipedia.org\/wiki\/Help:Introduction \"Learn how to edit Wikipedia\")\n- [Community portal](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:Community_portal \"The hub for editors\")\n- [Recent changes](https:\/\/en.wikipedia.org\/wiki\/Special:RecentChanges \"A list of recent changes to Wikipedia [r]\")\n- [Upload file](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:File_upload_wizard \"Add images or other media for use on Wikipedia\")\n- [Special pages](https:\/\/en.wikipedia.org\/wiki\/Special:SpecialPages)\n\n[![](https:\/\/en.wikipedia.org\/static\/images\/icons\/wikipedia.png) ![Wikipedia](https:\/\/en.wikipedia.org\/static\/images\/mobile\/copyright\/wikipedia-wordmark-en.svg) ![The Free Encyclopedia](https:\/\/en.wikipedia.org\/static\/images\/mobile\/copyright\/wikipedia-tagline-en.svg)](https:\/\/en.wikipedia.org\/wiki\/Main_Page)\n\n[Search](https:\/\/en.wikipedia.org\/wiki\/Special:Search \"Search Wikipedia [f]\")\n\nAppearance\n\n- [Donate](https:\/\/donate.wikimedia.org\/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en)\n- [Create account](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:CreateAccount&returnto=Goods+and+Services+Tax+%28Singapore%29 \"You are encouraged to create an account and log in; however, it is not mandatory\")\n- [Log in](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:UserLogin&returnto=Goods+and+Services+Tax+%28Singapore%29 \"You're encouraged to log in; however, it's not mandatory. [o]\")\n\nPersonal tools\n\n- [Donate](https:\/\/donate.wikimedia.org\/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en)\n- [Create account](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:CreateAccount&returnto=Goods+and+Services+Tax+%28Singapore%29 \"You are encouraged to create an account and log in; however, it is not mandatory\")\n- [Log in](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:UserLogin&returnto=Goods+and+Services+Tax+%28Singapore%29 \"You're encouraged to log in; however, it's not mandatory. [o]\")\n\nPages for logged out editors [learn more](https:\/\/en.wikipedia.org\/wiki\/Help:Introduction)\n\n- [Contributions](https:\/\/en.wikipedia.org\/wiki\/Special:MyContributions \"A list of edits made from this IP address [y]\")\n- [Talk](https:\/\/en.wikipedia.org\/wiki\/Special:MyTalk \"Discussion about edits from this IP address [n]\")\n\n## Contents\nmove to sidebar\n\nhide\n\n- [(Top)](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$)\n- [1 Background](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Background)\n- [2 Implementation](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Implementation)\n  Toggle Implementation subsection\n  - [2\\.1 GST increase to 7%](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#GST_increase_to_7%25)\n  - [2\\.2 GST on digital services](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#GST_on_digital_services)\n  - [2\\.3 Committee Against GST Profiteering (CAP)](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Committee_Against_GST_Profiteering_\$CAP\$)\n  - [2\\.4 Increase to 9%](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Increase_to_9%25)\n  - [2\\.5 GST on imported low-value goods](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#GST_on_imported_low-value_goods)\n- [3 Reception](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Reception)\n  Toggle Reception subsection\n  - [3\\.1 Tax progressivity](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Tax_progressivity)\n  - [3\\.2 Calls to exempt basic essentials from GST](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Calls_to_exempt_basic_essentials_from_GST)\n  - [3\\.3 Calls to reduce the GST rate](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Calls_to_reduce_the_GST_rate)\n- [4 Notes](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#Notes)\n- [5 References](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#References)\n- [6 External links](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#External_links)\n\nToggle the table of contents\n\n# Goods and Services Tax (Singapore)\n1 language\n\n- [中文](https:\/\/zh.wikipedia.org\/wiki\/%E6%B6%88%E8%B4%B9%E7%A8%8E_\$%E6%96%B0%E5%8A%A0%E5%9D%A1\$ \"消费税 (新加坡) – Chinese\")\n\n[Edit links](https:\/\/www.wikidata.org\/wiki\/Special:EntityPage\/Q5583599#sitelinks-wikipedia \"Edit interlanguage links\")\n\n- [Article](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$ \"View the content page [c]\")\n- [Talk](https:\/\/en.wikipedia.org\/wiki\/Talk:Goods_and_Services_Tax_\$Singapore\$ \"Discuss improvements to the content page [t]\")\n\nEnglish\n\n- [Read](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$)\n- [Edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit \"Edit this page [e]\")\n- [View history](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=history \"Past revisions of this page [h]\")\n\nTools\n\nTools\n\nmove to sidebar\n\nhide\n\nActions\n\n- [Read](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$)\n- [Edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit \"Edit this page [e]\")\n- [View history](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=history)\n\nGeneral\n\n- [What links here](https:\/\/en.wikipedia.org\/wiki\/Special:WhatLinksHere\/Goods_and_Services_Tax_\$Singapore\$ \"List of all English Wikipedia pages containing links to this page [j]\")\n- [Related changes](https:\/\/en.wikipedia.org\/wiki\/Special:RecentChangesLinked\/Goods_and_Services_Tax_\$Singapore\$ \"Recent changes in pages linked from this page [k]\")\n- [Upload file](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:File_Upload_Wizard \"Upload files [u]\")\n- [Permanent link](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&oldid=1288171632 \"Permanent link to this revision of this page\")\n- [Page information](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=info \"More information about this page\")\n- [Cite this page](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:CiteThisPage&page=Goods_and_Services_Tax_%28Singapore%29&id=1288171632&wpFormIdentifier=titleform \"Information on how to cite this page\")\n- [Get shortened URL](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FGoods_and_Services_Tax_%28Singapore%29)\n- [Download QR code](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FGoods_and_Services_Tax_%28Singapore%29)\n\nPrint\/export\n\n- [Download as PDF](https:\/\/en.wikipedia.org\/w\/index.php?title=Special:DownloadAsPdf&page=Goods_and_Services_Tax_%28Singapore%29&action=show-download-screen \"Download this page as a PDF file\")\n- [Printable version](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&printable=yes \"Printable version of this page [p]\")\n\nIn other projects\n\n- [Wikidata item](https:\/\/www.wikidata.org\/wiki\/Special:EntityPage\/Q5583599 \"Structured data on this page hosted by Wikidata [g]\")\n\nAppearance\n\nmove to sidebar\n\nhide\n\nFrom Wikipedia, the free encyclopedia\n\nValue added tax in Singapore\n\n**Goods and Services Tax** (**GST**) in [Singapore](https:\/\/en.wikipedia.org\/wiki\/Singapore \"Singapore\") is a [value added tax](https:\/\/en.wikipedia.org\/wiki\/Value_added_tax \"Value added tax\") (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services.[\\[1\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-1) Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics.\n\n## Background\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=1 \"Edit section: Background\")\\]\n\nPrior to 1986, Singapore's corporate income tax rate and top marginal personal income tax rate both stood at 40%. Such high rates were deemed to be uncompetitive. On the recommendation of the 1986 Economic Committee, the Singapore Government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments, and to sustain its economic growth to create well-paying jobs for Singaporeans.[\\[2\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2)\n\n## Implementation\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=2 \"Edit section: Implementation\")\\]\n\nGST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3% to 30%. The initial GST rate of 3% was among the lowest in the world, as the focus was not to generate substantial revenue, but to allow people to get adjusted to the tax.[\\[3\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-vatmonitor-3)\n\nIn 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an offset package.[\\[4\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-erc2002pg8-4)\n\nThe government accepted the committee's recommendations. The GST rate was increased from 3% to 4% on 1 January 2003, and to 5% on 1 January 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly.[\\[5\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-5)\n\n### GST increase to 7%\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=3 \"Edit section: GST increase to 7%\")\\]\n\nOn 15 February 2007 (Budget Day), then Second Minister for Finance [Tharman Shanmugaratnam](https:\/\/en.wikipedia.org\/wiki\/Tharman_Shanmugaratnam \"Tharman Shanmugaratnam\") announced that the GST rate would be increased to 7% with effect from 1 July 2007.\n\nThe rate increase was accompanied by an offset package to help Singaporeans with the increase in GST. The package would cost the government \\$4 billion over five years.[\\[6\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-6) The government argued that the offset package would help the majority of Singaporeans offset their increased GST costs for several years. The offset package consisted of direct transfer benefits, in the form of cash payouts (GST credits, growth dividends, senior citizens' bonuses), CPF top-ups (post-secondary education account top-ups for students, Medisave top-ups for older Singaporeans), and rebates (on utilities and public housing service & conservancy charges).[\\[7\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-7) Those who earned less or lived in smaller homes received more benefits.[\\[8\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-8) The government also argued that the Workfare Income Supplement, a wage subsidy, would provide significant support for lower-income workers on a continuing basis even after the GST offsets have been distributed.[\\[9\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-9)\n\nThe government also cut direct tax rates, continuing its practice of lowering direct tax rates since 1986.[\\[10\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-10) As of 2010, the top marginal rates for corporate tax stood at 17% and personal income tax at 20%, with effective rates being much lower.\n\nAs a gesture of goodwill, and to assist lower-income groups, several supermarket chains absorbed the 2% increase in GST, ranging for a period of one month to six months. They included Cold Storage, Giant Hypermarket, NTUC FairPrice and Sheng Siong. Besides FairPrice, NTUC also absorbed the 2% increase on NTUC Foodfare, NTUC Childcare, NTUC LearningHub, NTUC Club and NTUC Healthcare, for six months.\n\n### GST on digital services\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=4 \"Edit section: GST on digital services\")\\]\n\nOn 19 February 2018 (Budget Day), Minister for Finance [Heng Swee Keat](https:\/\/en.wikipedia.org\/wiki\/Heng_Swee_Keat \"Heng Swee Keat\") announced that GST will be imposed on imported digital services, which took effect on 1 January 2020. The change ensures that local and overseas services are fairly treated in the tax system.[\\[11\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-11)\n\n### Committee Against GST Profiteering (CAP)\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=5 \"Edit section: Committee Against GST Profiteering (CAP)\")\\]\n\nThe Committee Against GST Profiteering (CAP) was set up in 1994 to investigate complaints and feedback on profiteering or unjustified price increases using GST increases as an excuse.[\\[12\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-12)\n\n### Increase to 9%\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=6 \"Edit section: Increase to 9%\")\\]\n\nIn 2018, GST was planned to be increased from 7% to 9% sometime between 2021 and 2025. The primary justification for the rise was to accrue funds for future infrastructure projects and renovation of the existing infrastructure. Increased [social spending](https:\/\/en.wikipedia.org\/wiki\/Social_spending \"Social spending\") to help cope with an increasingly [ageing population](https:\/\/en.wikipedia.org\/wiki\/Ageing_population \"Ageing population\") has also been given as a secondary reason.[\\[13\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-13) In view of uncertainty due to the [COVID-19 pandemic](https:\/\/en.wikipedia.org\/wiki\/COVID-19_pandemic_in_Singapore \"COVID-19 pandemic in Singapore\"), the GST increase was deferred to after year 2022, with a S\\$6 billion Assurance Package proposed in 2020 to cushion the impact when the hike kicks in. In 2022, the GST increase was announced to take place in two stages, to 8% on 1 January 2023 and 9% on 1 January 2024. The government also added S\\$640 million to the S\\$6 billion Assurance Package to help cushion the impact.[\\[14\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-14)[\\[15\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-15) The Government increased the Assurance Package by \\$1.4 billion due to inflation, bringing the total to \\$8.040 billion.\n\n### GST on imported low-value goods\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=7 \"Edit section: GST on imported low-value goods\")\\]\n\nOn 16 February 2021 (Budget Day), Minister for Finance [Heng Swee Keat](https:\/\/en.wikipedia.org\/wiki\/Heng_Swee_Keat \"Heng Swee Keat\") announced that GST will be imposed on imported low-value goods brought in via air and sea transport, which took effect on 1 January 2023, ensuring that local and overseas providers are treated fairly.[\\[16\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-16)\n\n## Reception\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=8 \"Edit section: Reception\")\\]\n\n### Tax progressivity\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=9 \"Edit section: Tax progressivity\")\\]\n\nAs of 2018, 174 of the [193 countries](https:\/\/en.wikipedia.org\/wiki\/Member_states_of_the_United_Nations \"Member states of the United Nations\") with full UN membership employ a GST\/VAT, including all OECD members except the United States.[\\[a\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-17) As with all other countries that has GST\/VAT in place, [critics](https:\/\/en.wikipedia.org\/wiki\/Value-added_tax#Criticisms \"Value-added tax\") consider the idea to be a [regressive tax](https:\/\/en.wikipedia.org\/wiki\/Regressive_tax \"Regressive tax\"), meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a [proportional tax](https:\/\/en.wikipedia.org\/wiki\/Proportional_tax \"Proportional tax\") if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax). In addition, they argue that what affects poverty and fairness is not the impact of any particular tax, but the impact of the tax structure as a whole, and how tax revenues are redistributed. When GST is combined with [progressive taxes](https:\/\/en.wikipedia.org\/wiki\/Progressive_tax \"Progressive tax\"), and the revenues distributed to the poor, the total fiscal structure can be progressive.[\\[17\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-18)\n\nTo maintain the progressive nature of total taxes and transfers on individuals, Singapore reduced income tax on lower-income earners, as well as instituted direct transfer payments to lower-income groups, resulting in an overall lower tax burden for most Singaporean households. These offsets included lower income taxes, lower property taxes, rebates on rental and service & conservancy charges for public housing, and additional subsidies for health, education and community services. As a result of the income tax cuts, additional tax reliefs and rebates in 1994, about 70% of individuals that used to pay income taxes no longer needed to do so.[\\[18\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-19)\n\nThe Singapore government has argued that the GST on its own is a flat tax, but that it is part of an overall fiscal system that is highly progressive: higher-income earners pay the highest fraction of their income in taxes, and also spend more. When all taxes were taken into account (income tax, property tax, GST and other indirect taxes), the top 10% of households accounted for 38% of the taxes paid, while the top 20% contributed 53% of all taxes.[\\[19\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011budget-20) In contrast, lower-income earners receive substantially more transfers than the taxes they pay.[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21) Low- and middle-income households effectively pay 'negative' tax. From 2006 to 2010, the second bottom [decile](https:\/\/en.wiktionary.org\/wiki\/decile \"wikt:decile\") of Singaporean households (ranked by income from work) received transfers (net of all taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%.[\\[19\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011budget-20) In particular, when the GST rate was raised from 5% to 7% in July 2007, a household in the bottom 20% had to pay additional GST of \\$370 per year, but received an offset package of \\$910 per year, in addition to permanent benefits of \\$1,000 per year.[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21)\n\n### Calls to exempt basic essentials from GST\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=10 \"Edit section: Calls to exempt basic essentials from GST\")\\]\n\nSome critics contend that basic essentials such as food and healthcare should be made exempt from GST, to help lower-income households. The government argued that having such exemptions would actually help the higher-income more than poorer Singaporeans, because well-off households usually spend much more on essentials (whether food or healthcare or other basic necessities) than a lower-income household. In addition, lower-income households would not benefit much from such an exemption, as spending on essentials constitutes a small proportion of lower-income household expenditures. For example, for the bottom 20% of households, essential food items comprised only 6% of their total household expenditures; after including all other food items, the total was only 15% of their expenditures.[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21)\n\nIf essentials were to be exempted from GST, there would be a need to make up for the revenue shortfall through a higher GST rate on other goods and services, which lower-income households would also have to bear. The government argued that the experience of other countries demonstrated that granting exemptions would distort production and consumption decisions and cause a contentious and highly complex process of determining the goods and services that merit exemption. This would increase compliance and administration costs for businesses, and these costs would be passed on to consumers.\n\nIn addition, the experience of other countries have shown that exempting or reducing GST on certain items did not mean that tax savings would be passed on to consumers. For example, this idea is in place in [Australia](https:\/\/en.wikipedia.org\/wiki\/Goods_and_services_tax_\$Australia\$ \"Goods and services tax (Australia)\"), which has a GST rate of 10%.[\\[4\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-erc2002pg8-4)[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21) Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies.[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21) In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services.[\\[21\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-moh-22)\n\n### Calls to reduce the GST rate\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=11 \"Edit section: Calls to reduce the GST rate\")\\]\n\nIn response to the rising cost of living, politicians from opposition parties have called for the GST rate to be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with less resources to help the lower income.[\\[20\\]](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_note-2011roundup-21)\n\n## Notes\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=12 \"Edit section: Notes\")\\]\n\n1. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-17)** While the United States does not have GST\/VAT, it does require consumers to pay federal excise taxes on the purchase of oil, alcohol, tobacco and other similar products. Furthermore, U.S. states and cities collect sales taxes. The federal government also raises money primarily through the income tax system.\n\n## References\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=13 \"Edit section: References\")\\]\n\n1. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-1)**\n   [\"Overview of GST in Singapore\"](https:\/\/www.3ecpa.com.sg\/resources\/singapore-taxation\/overview-of-goods-and-services-tax-gst-in-singapore\/). *3ecpa.com.sg*. Retrieved 27 June 2017.\n2. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2)**\n   *Report of the Economic Committee, The Singapore Economy: New Direction*, Singapore Ministry of Trade and Industry, 1986, p. 89\n3. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-vatmonitor_3-0)**\n   Jenkins, Glenn P.; Khadka, Rup (March–April 1998), [\"Value Added Tax Policy and Implementation in Singapore\"](https:\/\/cri-world.com\/publications\/qed_dp_128.pdf) (PDF), *VAT Monitor*, **9** (2), Amsterdam: International Bureau of Fiscal Documentation: 35–47, [ISSN](https:\/\/en.wikipedia.org\/wiki\/ISSN_\$identifier\$ \"ISSN (identifier)\") [0925-0832](https:\/\/search.worldcat.org\/issn\/0925-0832)\n4. ^ [***a***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-erc2002pg8_4-0) [***b***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-erc2002pg8_4-1)\n   Economic Review Committee Sub-Committee on Policies related to Taxation, the CPF system, Wages and Land (11 April 2002). [\"Restructuring the Tax System for Growth and Job Creation\"](https:\/\/web.archive.org\/web\/20100819041224\/http:\/\/www.channelnewsasia.com\/cna\/parliament\/erc\/report8.htm). Archived from [the original](http:\/\/www.channelnewsasia.com\/cna\/parliament\/erc\/report8.htm) on 19 August 2010.\n   \n   `{{cite web}}`: CS1 maint: multiple names: authors list ([link](https:\/\/en.wikipedia.org\/wiki\/Category:CS1_maint:_multiple_names:_authors_list \"Category:CS1 maint: multiple names: authors list\"))\n5. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-5)**\n   [*Budget Highlights Financial Year 2005\/2006: Creating Opportunity, Building Community*](https:\/\/web.archive.org\/web\/20160303230659\/http:\/\/www.mof.gov.sg\/budget_2005\/budget_speech\/downloads\/FY2005_Budget_Highlights.pdf) (PDF), Singapore Ministry of Finance, 2005, archived from [the original](http:\/\/www.mof.gov.sg\/budget_2005\/budget_speech\/downloads\/FY2005_Budget_Highlights.pdf) (PDF) on 3 March 2016, retrieved 10 April 2011\n6. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-6)**\n   [\"GST rate to rise to 7% from July 1\"](https:\/\/web.archive.org\/web\/20070217033325\/http:\/\/www.channelnewsasia.com\/stories\/singaporelocalnews\/view\/258757\/1\/.html). *Channel NewsAsia*. 15 February 2007. Archived from [the original](http:\/\/www.channelnewsasia.com\/stories\/singaporelocalnews\/view\/258757\/1\/.html) on 17 February 2007. Retrieved 6 April 2020.\n7. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-7)**\n   [\"Direct transfers the better way\"](https:\/\/web.archive.org\/web\/20110716065246\/http:\/\/app.mof.gov.sg\/newsroom_details.aspx?type=forum&cmpar_year=2008&news_sid=20091005260661843958). Singapore Ministry of Finance. 6 August 2008. Archived from [the original](http:\/\/app.mof.gov.sg\/newsroom_details.aspx?type=forum&cmpar_year=2008&news_sid=20091005260661843958) on 16 July 2011. Retrieved 3 April 2010.\n8. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-8)**\n   [\"GST Offset Package – Overview\"](https:\/\/web.archive.org\/web\/20171224014947\/http:\/\/www.mof.gov.sg\/gstcredits\/Overview.htm). Archived from [the original](http:\/\/www.mof.gov.sg\/gstcredits\/Overview.htm) on 24 December 2017. Retrieved 21 February 2012.\n9. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-9)**\n   Shanmugaratnam, Tharman (15 February 2007). [\"Budget Statement 2007\"](http:\/\/www.mof.gov.sg\/budget_2007\/budget_speech\/section20.html). Singapore Ministry of Finance.\n10. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-10)**\n    Economic Review Committee Sub-Committee on Policies related to Taxation, the CPF system, Wages and Land (11 April 2002). [\"Restructuring the Tax System for Growth and Job Creation\"](https:\/\/web.archive.org\/web\/20100407063717\/http:\/\/www.channelnewsasia.com\/cna\/parliament\/erc\/report4.htm). Archived from [the original](http:\/\/www.channelnewsasia.com\/cna\/parliament\/erc\/report4.htm) on 7 April 2010.\n    \n    `{{cite web}}`: CS1 maint: multiple names: authors list ([link](https:\/\/en.wikipedia.org\/wiki\/Category:CS1_maint:_multiple_names:_authors_list \"Category:CS1 maint: multiple names: authors list\"))\n11. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-11)**\n    Kwan, Kevin (19 February 2018). [\"Budget 2018: GST to be imposed on digital services from 2020\"](https:\/\/www.channelnewsasia.com\/news\/singapore\/budget-2018-gst-to-be-imposed-on-digital-services-from-2020-9970756). *CNA*. Retrieved 28 May 2019.\n12. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-12)**\n    [\"High prices not always due to profiteering\"](https:\/\/web.archive.org\/web\/20090523055148\/http:\/\/www.asiaone.com\/Business\/News\/My%2BMoney\/Story\/A1Story20090120-115953.html). [AsiaOne](https:\/\/en.wikipedia.org\/wiki\/AsiaOne \"AsiaOne\"). Archived from [the original](http:\/\/www.asiaone.com\/Business\/News\/My+Money\/Story\/A1Story20090120-115953.html) on 23 May 2009.\n13. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-13)**\n    [\"Singapore Budget 2018: GST to be raised from 7% to 9% some time between 2021 and 2025\"](https:\/\/www.straitstimes.com\/singapore\/singapore-budget-2018-gst-to-be-raised-from-7-to-9-sometime-between-2021-and-2025). *The Straits Times*. 19 February 2018. Retrieved 28 May 2019.\n14. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-14)**\n    [\"Budget 2022: GST will go up to 8% next year, then 9% from 2024; extra S\\$640 million to cushion impact\"](https:\/\/www.channelnewsasia.com\/singapore\/gst-increase-budget-2022-subsidies-vouchers-lawrence-wong-2506611). *CNA*. 18 February 2022. Retrieved 18 February 2022.\n15. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-15)**\n    [\"Budget 2022: Singapore to raise GST from 7% to 9% in two stages in 2023 and 2024\"](https:\/\/www.straitstimes.com\/singapore\/budget-2022-singapore-to-raise-gst-from-7-to-9-in-two-stages-in-2023-and-2024). *The Straits Times*. 18 February 2022. Retrieved 18 February 2022.\n16. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-16)**\n    [\"IRAS \\| GST on Imported Low-Value Goods\"](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\$gst\$\/consumers\/gst-on-imported-low-value-goods). *Default*. Retrieved 8 August 2023.\n17. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-18)**\n    [\"VAT: A regressive tax?\"](http:\/\/www.rediff.com\/money\/2005\/mar\/21vat2.htm). *Rediff.com*. 21 March 2005.\n18. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-19)**\n    Chia-Tern, Huey Min (October 2004). [\"GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design\"](https:\/\/www.scribd.com\/doc\/12833155\/GST-Singapore-Policy-Rationale). Singapore Ministry of Finance.\n19. ^ [***a***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011budget_20-0) [***b***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011budget_20-1)\n    Shanmugaratnam, Tharman (18 February 2011). [\"Budget Statement 2011\"](https:\/\/web.archive.org\/web\/20171228000201\/http:\/\/www.mof.gov.sg\/budget_2011\/pd.html). Singapore Ministry of Finance. Archived from [the original](http:\/\/www.mof.gov.sg\/budget_2011\/pd.html) on 28 December 2017. Retrieved 21 February 2012.\n20. ^ [***a***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-0) [***b***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-1) [***c***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-2) [***d***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-3) [***e***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-4) [***f***](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-2011roundup_21-5)\n    Shanmugaratnam, Tharman (2 March 2011). [\"Budget Debate Round-up Speech 2011\"](https:\/\/web.archive.org\/web\/20171227235852\/http:\/\/www.mof.gov.sg\/budget_2011\/download\/FY2011_Budget_Debate_Round_Up_Speech.pdf) (PDF). Singapore Ministry of Finance. Archived from [the original](http:\/\/www.mof.gov.sg\/budget_2011\/download\/FY2011_Budget_Debate_Round_Up_Speech.pdf) (PDF) on 27 December 2017. Retrieved 21 February 2012.\n21. **[^](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$#cite_ref-moh_22-0)**\n    Singapore Ministry of Health (20 February 2012). [\"More Affordable Intermediate And Long-term Care Services To Help Singaporeans Age-in-place\"](https:\/\/web.archive.org\/web\/20120223005941\/http:\/\/www.moh.gov.sg\/content\/moh_web\/home\/pressRoom\/pressRoomItemRelease\/2012\/more_affordable_intermediateandlong-termcareservicestohelpsingap.html). Archived from [the original](http:\/\/www.moh.gov.sg\/content\/moh_web\/home\/pressRoom\/pressRoomItemRelease\/2012\/more_affordable_intermediateandlong-termcareservicestohelpsingap.html) on 23 February 2012. Retrieved 21 February 2012.\n\n## External links\n\\[[edit](https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&action=edit&section=14 \"Edit section: External links\")\\]\n\n- [Goods & Services Tax at Inland Revenue Authority of Singapore](https:\/\/web.archive.org\/web\/20070705004859\/http:\/\/www.iras.gov.sg\/ESVPortal\/gst\/index.asp)\n- [GST Offset Package](http:\/\/www.mof.gov.sg\/gstcredits\/Overview.htm) [Archived](https:\/\/web.archive.org\/web\/20171224014947\/http:\/\/www.mof.gov.sg\/gstcredits\/Overview.htm) 24 December 2017 at the [Wayback Machine](https:\/\/en.wikipedia.org\/wiki\/Wayback_Machine \"Wayback Machine\")\n- [Singapore Customs – Tourist Refund Scheme on Goods and Services Tax](https:\/\/web.archive.org\/web\/20111002211724\/http:\/\/www.customs.gov.sg\/leftNav\/trav\/Tourist+Refund+Scheme.htm)\n\n![](https:\/\/en.wikipedia.org\/wiki\/Special:CentralAutoLogin\/start?type=1x1&usesul3=1)\n\nRetrieved from \"<https:\/\/en.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_(Singapore)&oldid=1288171632>\"\n\n[Categories](https:\/\/en.wikipedia.org\/wiki\/Help:Category \"Help:Category\"):\n\n- [1994 establishments in Singapore](https:\/\/en.wikipedia.org\/wiki\/Category:1994_establishments_in_Singapore \"Category:1994 establishments in Singapore\")\n- [Taxation in Singapore](https:\/\/en.wikipedia.org\/wiki\/Category:Taxation_in_Singapore \"Category:Taxation in Singapore\")\n- [Value added taxes](https:\/\/en.wikipedia.org\/wiki\/Category:Value_added_taxes \"Category:Value added taxes\")\n\nHidden categories:\n\n- [CS1 maint: multiple names: authors list](https:\/\/en.wikipedia.org\/wiki\/Category:CS1_maint:_multiple_names:_authors_list \"Category:CS1 maint: multiple names: authors list\")\n- [Articles with short description](https:\/\/en.wikipedia.org\/wiki\/Category:Articles_with_short_description \"Category:Articles with short description\")\n- [Short description matches Wikidata](https:\/\/en.wikipedia.org\/wiki\/Category:Short_description_matches_Wikidata \"Category:Short description matches Wikidata\")\n- [Use Singapore English from July 2014](https:\/\/en.wikipedia.org\/wiki\/Category:Use_Singapore_English_from_July_2014 \"Category:Use Singapore English from July 2014\")\n- [All Wikipedia articles written in Singapore English](https:\/\/en.wikipedia.org\/wiki\/Category:All_Wikipedia_articles_written_in_Singapore_English \"Category:All Wikipedia articles written in Singapore English\")\n- [Use dmy dates from July 2014](https:\/\/en.wikipedia.org\/wiki\/Category:Use_dmy_dates_from_July_2014 \"Category:Use dmy dates from July 2014\")\n- [Webarchive template wayback links](https:\/\/en.wikipedia.org\/wiki\/Category:Webarchive_template_wayback_links \"Category:Webarchive template wayback links\")\n\n- This page was last edited on 30 April 2025, at 22:58 (UTC).\n- Text is available under the [Creative Commons Attribution-ShareAlike 4.0 License](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License \"Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License\"); additional terms may apply. By using this site, you agree to the [Terms of Use](https:\/\/foundation.wikimedia.org\/wiki\/Special:MyLanguage\/Policy:Terms_of_Use \"foundation:Special:MyLanguage\/Policy:Terms of Use\") and [Privacy Policy](https:\/\/foundation.wikimedia.org\/wiki\/Special:MyLanguage\/Policy:Privacy_policy \"foundation:Special:MyLanguage\/Policy:Privacy policy\"). Wikipedia® is a registered trademark of the [Wikimedia Foundation, Inc.](https:\/\/wikimediafoundation.org\/), a non-profit organization.\n\n- [Privacy policy](https:\/\/foundation.wikimedia.org\/wiki\/Special:MyLanguage\/Policy:Privacy_policy)\n- [About Wikipedia](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:About)\n- [Disclaimers](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:General_disclaimer)\n- [Contact Wikipedia](https:\/\/en.wikipedia.org\/wiki\/Wikipedia:Contact_us)\n- [Code of Conduct](https:\/\/foundation.wikimedia.org\/wiki\/Special:MyLanguage\/Policy:Universal_Code_of_Conduct)\n- [Developers](https:\/\/developer.wikimedia.org\/)\n- [Statistics](https:\/\/stats.wikimedia.org\/#\/en.wikipedia.org)\n- [Cookie statement](https:\/\/foundation.wikimedia.org\/wiki\/Special:MyLanguage\/Policy:Cookie_statement)\n- [Mobile view](https:\/\/en.m.wikipedia.org\/w\/index.php?title=Goods_and_Services_Tax_\$Singapore\$&mobileaction=toggle_view_mobile)\n\n- [![Wikimedia Foundation](https:\/\/en.wikipedia.org\/static\/images\/footer\/wikimedia.svg)](https:\/\/www.wikimedia.org\/)\n- [![Powered by MediaWiki](https:\/\/en.wikipedia.org\/w\/resources\/assets\/mediawiki_compact.svg)](https:\/\/www.mediawiki.org\/)\n\nSearch\n\nToggle the table of contents\n\nGoods and Services Tax (Singapore)\n\n1 language\n\n[Add topic](https:\/\/en.wikipedia.org\/wiki\/Goods_and_Services_Tax_\$Singapore\$)","attrs_readable_markdown":null,"meta_canonical":null}

3. Robots.txt Check

Query:

Response:

4. Spam/Ban Check

Query:

Response:

5. Seen Status Check

ℹ️ Skipped - page is already crawled

📄

INDEXABLE

✅

CRAWLED

8 months ago

🤖

ROBOTS ALLOWED

Page Info Filters

Filter	Status	Condition	Details
HTTP status	PASS	`download_http_code = 200`	HTTP 200
Age cutoff	PASS	`download_stamp > now() - 6 MONTH`	8.3 months ago (distributed domain, exempt)
History drop	PASS	`isNull(history_drop_reason)`	No drop reason
Spam/ban	PASS	`fh_dont_index != 1 AND ml_spam_score = 0`	ml_spam_score=0
Canonical	PASS	`meta_canonical IS NULL OR = '' OR = src_unparsed`	Not set

Page Details

Property	Value
URL	https://en.wikipedia.org/wiki/Goods_and_Services_Tax_(Singapore)
Last Crawled	2025-08-07 21:23:45 (8 months ago)
First Indexed	not set
HTTP Status Code	200
Meta Title	Goods and Services Tax (Singapore) - Wikipedia
Meta Description	null
Meta Canonical	null
Boilerpipe Text	Value added tax in Singapore Goods and Services Tax ( GST ) in Singapore is a value added tax (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. [ 1 ] Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics. Prior to 1986, Singapore's corporate income tax rate and top marginal personal income tax rate both stood at 40%. Such high rates were deemed to be uncompetitive. On the recommendation of the 1986 Economic Committee, the Singapore Government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments, and to sustain its economic growth to create well-paying jobs for Singaporeans. [ 2 ] GST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3% to 30%. The initial GST rate of 3% was among the lowest in the world, as the focus was not to generate substantial revenue, but to allow people to get adjusted to the tax. [ 3 ] In 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an offset package. [ 4 ] The government accepted the committee's recommendations. The GST rate was increased from 3% to 4% on 1 January 2003, and to 5% on 1 January 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly. [ 5 ] On 15 February 2007 (Budget Day), then Second Minister for Finance Tharman Shanmugaratnam announced that the GST rate would be increased to 7% with effect from 1 July 2007. The rate increase was accompanied by an offset package to help Singaporeans with the increase in GST. The package would cost the government $4 billion over five years. [ 6 ] The government argued that the offset package would help the majority of Singaporeans offset their increased GST costs for several years. The offset package consisted of direct transfer benefits, in the form of cash payouts (GST credits, growth dividends, senior citizens' bonuses), CPF top-ups (post-secondary education account top-ups for students, Medisave top-ups for older Singaporeans), and rebates (on utilities and public housing service & conservancy charges). [ 7 ] Those who earned less or lived in smaller homes received more benefits. [ 8 ] The government also argued that the Workfare Income Supplement, a wage subsidy, would provide significant support for lower-income workers on a continuing basis even after the GST offsets have been distributed. [ 9 ] The government also cut direct tax rates, continuing its practice of lowering direct tax rates since 1986. [ 10 ] As of 2010, the top marginal rates for corporate tax stood at 17% and personal income tax at 20%, with effective rates being much lower. As a gesture of goodwill, and to assist lower-income groups, several supermarket chains absorbed the 2% increase in GST, ranging for a period of one month to six months. They included Cold Storage, Giant Hypermarket, NTUC FairPrice and Sheng Siong. Besides FairPrice, NTUC also absorbed the 2% increase on NTUC Foodfare, NTUC Childcare, NTUC LearningHub, NTUC Club and NTUC Healthcare, for six months. GST on digital services [ edit ] On 19 February 2018 (Budget Day), Minister for Finance Heng Swee Keat announced that GST will be imposed on imported digital services, which took effect on 1 January 2020. The change ensures that local and overseas services are fairly treated in the tax system. [ 11 ] Committee Against GST Profiteering (CAP) [ edit ] The Committee Against GST Profiteering (CAP) was set up in 1994 to investigate complaints and feedback on profiteering or unjustified price increases using GST increases as an excuse. [ 12 ] In 2018, GST was planned to be increased from 7% to 9% sometime between 2021 and 2025. The primary justification for the rise was to accrue funds for future infrastructure projects and renovation of the existing infrastructure. Increased social spending to help cope with an increasingly ageing population has also been given as a secondary reason. [ 13 ] In view of uncertainty due to the COVID-19 pandemic , the GST increase was deferred to after year 2022, with a S$6 billion Assurance Package proposed in 2020 to cushion the impact when the hike kicks in. In 2022, the GST increase was announced to take place in two stages, to 8% on 1 January 2023 and 9% on 1 January 2024. The government also added S$640 million to the S$6 billion Assurance Package to help cushion the impact. [ 14 ] [ 15 ] The Government increased the Assurance Package by $1.4 billion due to inflation, bringing the total to $8.040 billion. GST on imported low-value goods [ edit ] On 16 February 2021 (Budget Day), Minister for Finance Heng Swee Keat announced that GST will be imposed on imported low-value goods brought in via air and sea transport, which took effect on 1 January 2023, ensuring that local and overseas providers are treated fairly. [ 16 ] As of 2018, 174 of the 193 countries with full UN membership employ a GST/VAT, including all OECD members except the United States. [ a ] As with all other countries that has GST/VAT in place, critics consider the idea to be a regressive tax , meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a proportional tax if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax). In addition, they argue that what affects poverty and fairness is not the impact of any particular tax, but the impact of the tax structure as a whole, and how tax revenues are redistributed. When GST is combined with progressive taxes , and the revenues distributed to the poor, the total fiscal structure can be progressive. [ 17 ] To maintain the progressive nature of total taxes and transfers on individuals, Singapore reduced income tax on lower-income earners, as well as instituted direct transfer payments to lower-income groups, resulting in an overall lower tax burden for most Singaporean households. These offsets included lower income taxes, lower property taxes, rebates on rental and service & conservancy charges for public housing, and additional subsidies for health, education and community services. As a result of the income tax cuts, additional tax reliefs and rebates in 1994, about 70% of individuals that used to pay income taxes no longer needed to do so. [ 18 ] The Singapore government has argued that the GST on its own is a flat tax, but that it is part of an overall fiscal system that is highly progressive: higher-income earners pay the highest fraction of their income in taxes, and also spend more. When all taxes were taken into account (income tax, property tax, GST and other indirect taxes), the top 10% of households accounted for 38% of the taxes paid, while the top 20% contributed 53% of all taxes. [ 19 ] In contrast, lower-income earners receive substantially more transfers than the taxes they pay. [ 20 ] Low- and middle-income households effectively pay 'negative' tax. From 2006 to 2010, the second bottom decile of Singaporean households (ranked by income from work) received transfers (net of all taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%. [ 19 ] In particular, when the GST rate was raised from 5% to 7% in July 2007, a household in the bottom 20% had to pay additional GST of $370 per year, but received an offset package of $910 per year, in addition to permanent benefits of $1,000 per year. [ 20 ] Calls to exempt basic essentials from GST [ edit ] Some critics contend that basic essentials such as food and healthcare should be made exempt from GST, to help lower-income households. The government argued that having such exemptions would actually help the higher-income more than poorer Singaporeans, because well-off households usually spend much more on essentials (whether food or healthcare or other basic necessities) than a lower-income household. In addition, lower-income households would not benefit much from such an exemption, as spending on essentials constitutes a small proportion of lower-income household expenditures. For example, for the bottom 20% of households, essential food items comprised only 6% of their total household expenditures; after including all other food items, the total was only 15% of their expenditures. [ 20 ] If essentials were to be exempted from GST, there would be a need to make up for the revenue shortfall through a higher GST rate on other goods and services, which lower-income households would also have to bear. The government argued that the experience of other countries demonstrated that granting exemptions would distort production and consumption decisions and cause a contentious and highly complex process of determining the goods and services that merit exemption. This would increase compliance and administration costs for businesses, and these costs would be passed on to consumers. In addition, the experience of other countries have shown that exempting or reducing GST on certain items did not mean that tax savings would be passed on to consumers. For example, this idea is in place in Australia , which has a GST rate of 10%. [ 4 ] [ 20 ] Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies. [ 20 ] In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services. [ 21 ] Calls to reduce the GST rate [ edit ] In response to the rising cost of living, politicians from opposition parties have called for the GST rate to be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with less resources to help the lower income. [ 20 ] ^ While the United States does not have GST/VAT, it does require consumers to pay federal excise taxes on the purchase of oil, alcohol, tobacco and other similar products. Furthermore, U.S. states and cities collect sales taxes. The federal government also raises money primarily through the income tax system.
Markdown	[Jump to content](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#bodyContent) Main menu Main menu move to sidebar hide Navigation - [Main page](https://en.wikipedia.org/wiki/Main_Page "Visit the main page [z]") - [Contents](https://en.wikipedia.org/wiki/Wikipedia:Contents "Guides to browsing Wikipedia") - [Current events](https://en.wikipedia.org/wiki/Portal:Current_events "Articles related to current events") - [Random article](https://en.wikipedia.org/wiki/Special:Random "Visit a randomly selected article [x]") - [About Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:About "Learn about Wikipedia and how it works") - [Contact us](https://en.wikipedia.org/wiki/Wikipedia:Contact_us "How to contact Wikipedia") Contribute - [Help](https://en.wikipedia.org/wiki/Help:Contents "Guidance on how to use and edit Wikipedia") - [Learn to edit](https://en.wikipedia.org/wiki/Help:Introduction "Learn how to edit Wikipedia") - [Community portal](https://en.wikipedia.org/wiki/Wikipedia:Community_portal "The hub for editors") - [Recent changes](https://en.wikipedia.org/wiki/Special:RecentChanges "A list of recent changes to Wikipedia [r]") - [Upload file](https://en.wikipedia.org/wiki/Wikipedia:File_upload_wizard "Add images or other media for use on Wikipedia") - [Special pages](https://en.wikipedia.org/wiki/Special:SpecialPages) [![](https://en.wikipedia.org/static/images/icons/wikipedia.png) ![Wikipedia](https://en.wikipedia.org/static/images/mobile/copyright/wikipedia-wordmark-en.svg) ![The Free Encyclopedia](https://en.wikipedia.org/static/images/mobile/copyright/wikipedia-tagline-en.svg)](https://en.wikipedia.org/wiki/Main_Page) [Search](https://en.wikipedia.org/wiki/Special:Search "Search Wikipedia [f]") Appearance - [Donate](https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en) - [Create account](https://en.wikipedia.org/w/index.php?title=Special:CreateAccount&returnto=Goods+and+Services+Tax+%28Singapore%29 "You are encouraged to create an account and log in; however, it is not mandatory") - [Log in](https://en.wikipedia.org/w/index.php?title=Special:UserLogin&returnto=Goods+and+Services+Tax+%28Singapore%29 "You're encouraged to log in; however, it's not mandatory. [o]") Personal tools - [Donate](https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en) - [Create account](https://en.wikipedia.org/w/index.php?title=Special:CreateAccount&returnto=Goods+and+Services+Tax+%28Singapore%29 "You are encouraged to create an account and log in; however, it is not mandatory") - [Log in](https://en.wikipedia.org/w/index.php?title=Special:UserLogin&returnto=Goods+and+Services+Tax+%28Singapore%29 "You're encouraged to log in; however, it's not mandatory. [o]") Pages for logged out editors [learn more](https://en.wikipedia.org/wiki/Help:Introduction) - [Contributions](https://en.wikipedia.org/wiki/Special:MyContributions "A list of edits made from this IP address [y]") - [Talk](https://en.wikipedia.org/wiki/Special:MyTalk "Discussion about edits from this IP address [n]") ## Contents move to sidebar hide - [(Top)](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$) - [1 Background](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Background) - [2 Implementation](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Implementation) Toggle Implementation subsection - [2\.1 GST increase to 7%](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#GST_increase_to_7%25) - [2\.2 GST on digital services](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#GST_on_digital_services) - [2\.3 Committee Against GST Profiteering (CAP)](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Committee_Against_GST_Profiteering_$CAP$) - [2\.4 Increase to 9%](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Increase_to_9%25) - [2\.5 GST on imported low-value goods](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#GST_on_imported_low-value_goods) - [3 Reception](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Reception) Toggle Reception subsection - [3\.1 Tax progressivity](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Tax_progressivity) - [3\.2 Calls to exempt basic essentials from GST](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Calls_to_exempt_basic_essentials_from_GST) - [3\.3 Calls to reduce the GST rate](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Calls_to_reduce_the_GST_rate) - [4 Notes](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#Notes) - [5 References](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#References) - [6 External links](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#External_links) Toggle the table of contents # Goods and Services Tax (Singapore) 1 language - [中文](https://zh.wikipedia.org/wiki/%E6%B6%88%E8%B4%B9%E7%A8%8E_$%E6%96%B0%E5%8A%A0%E5%9D%A1$ "消费税 (新加坡) – Chinese") [Edit links](https://www.wikidata.org/wiki/Special:EntityPage/Q5583599#sitelinks-wikipedia "Edit interlanguage links") - [Article](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$ "View the content page [c]") - [Talk](https://en.wikipedia.org/wiki/Talk:Goods_and_Services_Tax_$Singapore$ "Discuss improvements to the content page [t]") English - [Read](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$) - [Edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit "Edit this page [e]") - [View history](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=history "Past revisions of this page [h]") Tools Tools move to sidebar hide Actions - [Read](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$) - [Edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit "Edit this page [e]") - [View history](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=history) General - [What links here](https://en.wikipedia.org/wiki/Special:WhatLinksHere/Goods_and_Services_Tax_$Singapore$ "List of all English Wikipedia pages containing links to this page [j]") - [Related changes](https://en.wikipedia.org/wiki/Special:RecentChangesLinked/Goods_and_Services_Tax_$Singapore$ "Recent changes in pages linked from this page [k]") - [Upload file](https://en.wikipedia.org/wiki/Wikipedia:File_Upload_Wizard "Upload files [u]") - [Permanent link](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&oldid=1288171632 "Permanent link to this revision of this page") - [Page information](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=info "More information about this page") - [Cite this page](https://en.wikipedia.org/w/index.php?title=Special:CiteThisPage&page=Goods_and_Services_Tax_%28Singapore%29&id=1288171632&wpFormIdentifier=titleform "Information on how to cite this page") - [Get shortened URL](https://en.wikipedia.org/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FGoods_and_Services_Tax_%28Singapore%29) - [Download QR code](https://en.wikipedia.org/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FGoods_and_Services_Tax_%28Singapore%29) Print/export - [Download as PDF](https://en.wikipedia.org/w/index.php?title=Special:DownloadAsPdf&page=Goods_and_Services_Tax_%28Singapore%29&action=show-download-screen "Download this page as a PDF file") - [Printable version](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&printable=yes "Printable version of this page [p]") In other projects - [Wikidata item](https://www.wikidata.org/wiki/Special:EntityPage/Q5583599 "Structured data on this page hosted by Wikidata [g]") Appearance move to sidebar hide From Wikipedia, the free encyclopedia Value added tax in Singapore Goods and Services Tax (GST) in [Singapore](https://en.wikipedia.org/wiki/Singapore "Singapore") is a [value added tax](https://en.wikipedia.org/wiki/Value_added_tax "Value added tax") (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services.[\[1\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-1) Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics. ## Background \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=1 "Edit section: Background")\] Prior to 1986, Singapore's corporate income tax rate and top marginal personal income tax rate both stood at 40%. Such high rates were deemed to be uncompetitive. On the recommendation of the 1986 Economic Committee, the Singapore Government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments, and to sustain its economic growth to create well-paying jobs for Singaporeans.[\[2\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2) ## Implementation \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=2 "Edit section: Implementation")\] GST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3% to 30%. The initial GST rate of 3% was among the lowest in the world, as the focus was not to generate substantial revenue, but to allow people to get adjusted to the tax.[\[3\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-vatmonitor-3) In 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an offset package.[\[4\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-erc2002pg8-4) The government accepted the committee's recommendations. The GST rate was increased from 3% to 4% on 1 January 2003, and to 5% on 1 January 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly.[\[5\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-5) ### GST increase to 7% \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=3 "Edit section: GST increase to 7%")\] On 15 February 2007 (Budget Day), then Second Minister for Finance [Tharman Shanmugaratnam](https://en.wikipedia.org/wiki/Tharman_Shanmugaratnam "Tharman Shanmugaratnam") announced that the GST rate would be increased to 7% with effect from 1 July 2007. The rate increase was accompanied by an offset package to help Singaporeans with the increase in GST. The package would cost the government \$4 billion over five years.[\[6\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-6) The government argued that the offset package would help the majority of Singaporeans offset their increased GST costs for several years. The offset package consisted of direct transfer benefits, in the form of cash payouts (GST credits, growth dividends, senior citizens' bonuses), CPF top-ups (post-secondary education account top-ups for students, Medisave top-ups for older Singaporeans), and rebates (on utilities and public housing service & conservancy charges).[\[7\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-7) Those who earned less or lived in smaller homes received more benefits.[\[8\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-8) The government also argued that the Workfare Income Supplement, a wage subsidy, would provide significant support for lower-income workers on a continuing basis even after the GST offsets have been distributed.[\[9\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-9) The government also cut direct tax rates, continuing its practice of lowering direct tax rates since 1986.[\[10\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-10) As of 2010, the top marginal rates for corporate tax stood at 17% and personal income tax at 20%, with effective rates being much lower. As a gesture of goodwill, and to assist lower-income groups, several supermarket chains absorbed the 2% increase in GST, ranging for a period of one month to six months. They included Cold Storage, Giant Hypermarket, NTUC FairPrice and Sheng Siong. Besides FairPrice, NTUC also absorbed the 2% increase on NTUC Foodfare, NTUC Childcare, NTUC LearningHub, NTUC Club and NTUC Healthcare, for six months. ### GST on digital services \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=4 "Edit section: GST on digital services")\] On 19 February 2018 (Budget Day), Minister for Finance [Heng Swee Keat](https://en.wikipedia.org/wiki/Heng_Swee_Keat "Heng Swee Keat") announced that GST will be imposed on imported digital services, which took effect on 1 January 2020. The change ensures that local and overseas services are fairly treated in the tax system.[\[11\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-11) ### Committee Against GST Profiteering (CAP) \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=5 "Edit section: Committee Against GST Profiteering (CAP)")\] The Committee Against GST Profiteering (CAP) was set up in 1994 to investigate complaints and feedback on profiteering or unjustified price increases using GST increases as an excuse.[\[12\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-12) ### Increase to 9% \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=6 "Edit section: Increase to 9%")\] In 2018, GST was planned to be increased from 7% to 9% sometime between 2021 and 2025. The primary justification for the rise was to accrue funds for future infrastructure projects and renovation of the existing infrastructure. Increased [social spending](https://en.wikipedia.org/wiki/Social_spending "Social spending") to help cope with an increasingly [ageing population](https://en.wikipedia.org/wiki/Ageing_population "Ageing population") has also been given as a secondary reason.[\[13\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-13) In view of uncertainty due to the [COVID-19 pandemic](https://en.wikipedia.org/wiki/COVID-19_pandemic_in_Singapore "COVID-19 pandemic in Singapore"), the GST increase was deferred to after year 2022, with a S\$6 billion Assurance Package proposed in 2020 to cushion the impact when the hike kicks in. In 2022, the GST increase was announced to take place in two stages, to 8% on 1 January 2023 and 9% on 1 January 2024. The government also added S\$640 million to the S\$6 billion Assurance Package to help cushion the impact.[\[14\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-14)[\[15\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-15) The Government increased the Assurance Package by \$1.4 billion due to inflation, bringing the total to \$8.040 billion. ### GST on imported low-value goods \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=7 "Edit section: GST on imported low-value goods")\] On 16 February 2021 (Budget Day), Minister for Finance [Heng Swee Keat](https://en.wikipedia.org/wiki/Heng_Swee_Keat "Heng Swee Keat") announced that GST will be imposed on imported low-value goods brought in via air and sea transport, which took effect on 1 January 2023, ensuring that local and overseas providers are treated fairly.[\[16\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-16) ## Reception \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=8 "Edit section: Reception")\] ### Tax progressivity \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=9 "Edit section: Tax progressivity")\] As of 2018, 174 of the [193 countries](https://en.wikipedia.org/wiki/Member_states_of_the_United_Nations "Member states of the United Nations") with full UN membership employ a GST/VAT, including all OECD members except the United States.[\[a\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-17) As with all other countries that has GST/VAT in place, [critics](https://en.wikipedia.org/wiki/Value-added_tax#Criticisms "Value-added tax") consider the idea to be a [regressive tax](https://en.wikipedia.org/wiki/Regressive_tax "Regressive tax"), meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a [proportional tax](https://en.wikipedia.org/wiki/Proportional_tax "Proportional tax") if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax). In addition, they argue that what affects poverty and fairness is not the impact of any particular tax, but the impact of the tax structure as a whole, and how tax revenues are redistributed. When GST is combined with [progressive taxes](https://en.wikipedia.org/wiki/Progressive_tax "Progressive tax"), and the revenues distributed to the poor, the total fiscal structure can be progressive.[\[17\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-18) To maintain the progressive nature of total taxes and transfers on individuals, Singapore reduced income tax on lower-income earners, as well as instituted direct transfer payments to lower-income groups, resulting in an overall lower tax burden for most Singaporean households. These offsets included lower income taxes, lower property taxes, rebates on rental and service & conservancy charges for public housing, and additional subsidies for health, education and community services. As a result of the income tax cuts, additional tax reliefs and rebates in 1994, about 70% of individuals that used to pay income taxes no longer needed to do so.[\[18\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-19) The Singapore government has argued that the GST on its own is a flat tax, but that it is part of an overall fiscal system that is highly progressive: higher-income earners pay the highest fraction of their income in taxes, and also spend more. When all taxes were taken into account (income tax, property tax, GST and other indirect taxes), the top 10% of households accounted for 38% of the taxes paid, while the top 20% contributed 53% of all taxes.[\[19\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011budget-20) In contrast, lower-income earners receive substantially more transfers than the taxes they pay.[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) Low- and middle-income households effectively pay 'negative' tax. From 2006 to 2010, the second bottom [decile](https://en.wiktionary.org/wiki/decile "wikt:decile") of Singaporean households (ranked by income from work) received transfers (net of all taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%.[\[19\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011budget-20) In particular, when the GST rate was raised from 5% to 7% in July 2007, a household in the bottom 20% had to pay additional GST of \$370 per year, but received an offset package of \$910 per year, in addition to permanent benefits of \$1,000 per year.[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) ### Calls to exempt basic essentials from GST \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=10 "Edit section: Calls to exempt basic essentials from GST")\] Some critics contend that basic essentials such as food and healthcare should be made exempt from GST, to help lower-income households. The government argued that having such exemptions would actually help the higher-income more than poorer Singaporeans, because well-off households usually spend much more on essentials (whether food or healthcare or other basic necessities) than a lower-income household. In addition, lower-income households would not benefit much from such an exemption, as spending on essentials constitutes a small proportion of lower-income household expenditures. For example, for the bottom 20% of households, essential food items comprised only 6% of their total household expenditures; after including all other food items, the total was only 15% of their expenditures.[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) If essentials were to be exempted from GST, there would be a need to make up for the revenue shortfall through a higher GST rate on other goods and services, which lower-income households would also have to bear. The government argued that the experience of other countries demonstrated that granting exemptions would distort production and consumption decisions and cause a contentious and highly complex process of determining the goods and services that merit exemption. This would increase compliance and administration costs for businesses, and these costs would be passed on to consumers. In addition, the experience of other countries have shown that exempting or reducing GST on certain items did not mean that tax savings would be passed on to consumers. For example, this idea is in place in [Australia](https://en.wikipedia.org/wiki/Goods_and_services_tax_$Australia$ "Goods and services tax (Australia)"), which has a GST rate of 10%.[\[4\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-erc2002pg8-4)[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies.[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services.[\[21\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-moh-22) ### Calls to reduce the GST rate \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=11 "Edit section: Calls to reduce the GST rate")\] In response to the rising cost of living, politicians from opposition parties have called for the GST rate to be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with less resources to help the lower income.[\[20\]](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_note-2011roundup-21) ## Notes \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=12 "Edit section: Notes")\] 1. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-17) While the United States does not have GST/VAT, it does require consumers to pay federal excise taxes on the purchase of oil, alcohol, tobacco and other similar products. Furthermore, U.S. states and cities collect sales taxes. The federal government also raises money primarily through the income tax system. ## References \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=13 "Edit section: References")\] 1. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-1) ["Overview of GST in Singapore"](https://www.3ecpa.com.sg/resources/singapore-taxation/overview-of-goods-and-services-tax-gst-in-singapore/). 3ecpa.com.sg. Retrieved 27 June 2017. 2. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2) Report of the Economic Committee, The Singapore Economy: New Direction, Singapore Ministry of Trade and Industry, 1986, p. 89 3. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-vatmonitor_3-0) Jenkins, Glenn P.; Khadka, Rup (March–April 1998), ["Value Added Tax Policy and Implementation in Singapore"](https://cri-world.com/publications/qed_dp_128.pdf) (PDF), VAT Monitor, 9 (2), Amsterdam: International Bureau of Fiscal Documentation: 35–47, [ISSN](https://en.wikipedia.org/wiki/ISSN_$identifier$ "ISSN (identifier)") [0925-0832](https://search.worldcat.org/issn/0925-0832) 4. ^ [*a](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-erc2002pg8_4-0) [b](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-erc2002pg8_4-1) Economic Review Committee Sub-Committee on Policies related to Taxation, the CPF system, Wages and Land (11 April 2002). ["Restructuring the Tax System for Growth and Job Creation"](https://web.archive.org/web/20100819041224/http://www.channelnewsasia.com/cna/parliament/erc/report8.htm). Archived from [the original](http://www.channelnewsasia.com/cna/parliament/erc/report8.htm) on 19 August 2010. `{{cite web}}`: CS1 maint: multiple names: authors list ([link](https://en.wikipedia.org/wiki/Category:CS1_maint:_multiple_names:_authors_list "Category:CS1 maint: multiple names: authors list")) 5. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-5)* [Budget Highlights Financial Year 2005/2006: Creating Opportunity, Building Community](https://web.archive.org/web/20160303230659/http://www.mof.gov.sg/budget_2005/budget_speech/downloads/FY2005_Budget_Highlights.pdf) (PDF), Singapore Ministry of Finance, 2005, archived from [the original](http://www.mof.gov.sg/budget_2005/budget_speech/downloads/FY2005_Budget_Highlights.pdf) (PDF) on 3 March 2016, retrieved 10 April 2011 6. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-6) ["GST rate to rise to 7% from July 1"](https://web.archive.org/web/20070217033325/http://www.channelnewsasia.com/stories/singaporelocalnews/view/258757/1/.html). Channel NewsAsia. 15 February 2007. Archived from [the original](http://www.channelnewsasia.com/stories/singaporelocalnews/view/258757/1/.html) on 17 February 2007. Retrieved 6 April 2020. 7. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-7) ["Direct transfers the better way"](https://web.archive.org/web/20110716065246/http://app.mof.gov.sg/newsroom_details.aspx?type=forum&cmpar_year=2008&news_sid=20091005260661843958). Singapore Ministry of Finance. 6 August 2008. Archived from [the original](http://app.mof.gov.sg/newsroom_details.aspx?type=forum&cmpar_year=2008&news_sid=20091005260661843958) on 16 July 2011. Retrieved 3 April 2010. 8. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-8) ["GST Offset Package – Overview"](https://web.archive.org/web/20171224014947/http://www.mof.gov.sg/gstcredits/Overview.htm). Archived from [the original](http://www.mof.gov.sg/gstcredits/Overview.htm) on 24 December 2017. Retrieved 21 February 2012. 9. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-9) Shanmugaratnam, Tharman (15 February 2007). ["Budget Statement 2007"](http://www.mof.gov.sg/budget_2007/budget_speech/section20.html). Singapore Ministry of Finance. 10. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-10) Economic Review Committee Sub-Committee on Policies related to Taxation, the CPF system, Wages and Land (11 April 2002). ["Restructuring the Tax System for Growth and Job Creation"](https://web.archive.org/web/20100407063717/http://www.channelnewsasia.com/cna/parliament/erc/report4.htm). Archived from [the original](http://www.channelnewsasia.com/cna/parliament/erc/report4.htm) on 7 April 2010. `{{cite web}}`: CS1 maint: multiple names: authors list ([link](https://en.wikipedia.org/wiki/Category:CS1_maint:_multiple_names:_authors_list "Category:CS1 maint: multiple names: authors list")) 11. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-11) Kwan, Kevin (19 February 2018). ["Budget 2018: GST to be imposed on digital services from 2020"](https://www.channelnewsasia.com/news/singapore/budget-2018-gst-to-be-imposed-on-digital-services-from-2020-9970756). CNA. Retrieved 28 May 2019. 12. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-12) ["High prices not always due to profiteering"](https://web.archive.org/web/20090523055148/http://www.asiaone.com/Business/News/My%2BMoney/Story/A1Story20090120-115953.html). [AsiaOne](https://en.wikipedia.org/wiki/AsiaOne "AsiaOne"). Archived from [the original](http://www.asiaone.com/Business/News/My+Money/Story/A1Story20090120-115953.html) on 23 May 2009. 13. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-13) ["Singapore Budget 2018: GST to be raised from 7% to 9% some time between 2021 and 2025"](https://www.straitstimes.com/singapore/singapore-budget-2018-gst-to-be-raised-from-7-to-9-sometime-between-2021-and-2025). The Straits Times. 19 February 2018. Retrieved 28 May 2019. 14. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-14) ["Budget 2022: GST will go up to 8% next year, then 9% from 2024; extra S\$640 million to cushion impact"](https://www.channelnewsasia.com/singapore/gst-increase-budget-2022-subsidies-vouchers-lawrence-wong-2506611). CNA. 18 February 2022. Retrieved 18 February 2022. 15. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-15) ["Budget 2022: Singapore to raise GST from 7% to 9% in two stages in 2023 and 2024"](https://www.straitstimes.com/singapore/budget-2022-singapore-to-raise-gst-from-7-to-9-in-two-stages-in-2023-and-2024). The Straits Times. 18 February 2022. Retrieved 18 February 2022. 16. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-16) ["IRAS \\| GST on Imported Low-Value Goods"](https://www.iras.gov.sg/taxes/goods-services-tax-$gst$/consumers/gst-on-imported-low-value-goods). Default. Retrieved 8 August 2023. 17. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-18) ["VAT: A regressive tax?"](http://www.rediff.com/money/2005/mar/21vat2.htm). Rediff.com. 21 March 2005. 18. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-19) Chia-Tern, Huey Min (October 2004). ["GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design"](https://www.scribd.com/doc/12833155/GST-Singapore-Policy-Rationale). Singapore Ministry of Finance. 19. ^ [*a](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011budget_20-0) [b](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011budget_20-1) Shanmugaratnam, Tharman (18 February 2011). ["Budget Statement 2011"](https://web.archive.org/web/20171228000201/http://www.mof.gov.sg/budget_2011/pd.html). Singapore Ministry of Finance. Archived from [the original](http://www.mof.gov.sg/budget_2011/pd.html) on 28 December 2017. Retrieved 21 February 2012. 20. ^ [a](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-0) [b](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-1) [c](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-2) [d](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-3) [e](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-4) [f](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-2011roundup_21-5) Shanmugaratnam, Tharman (2 March 2011). ["Budget Debate Round-up Speech 2011"](https://web.archive.org/web/20171227235852/http://www.mof.gov.sg/budget_2011/download/FY2011_Budget_Debate_Round_Up_Speech.pdf) (PDF). Singapore Ministry of Finance. Archived from [the original](http://www.mof.gov.sg/budget_2011/download/FY2011_Budget_Debate_Round_Up_Speech.pdf) (PDF) on 27 December 2017. Retrieved 21 February 2012. 21. [^](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$#cite_ref-moh_22-0)* Singapore Ministry of Health (20 February 2012). ["More Affordable Intermediate And Long-term Care Services To Help Singaporeans Age-in-place"](https://web.archive.org/web/20120223005941/http://www.moh.gov.sg/content/moh_web/home/pressRoom/pressRoomItemRelease/2012/more_affordable_intermediateandlong-termcareservicestohelpsingap.html). Archived from [the original](http://www.moh.gov.sg/content/moh_web/home/pressRoom/pressRoomItemRelease/2012/more_affordable_intermediateandlong-termcareservicestohelpsingap.html) on 23 February 2012. Retrieved 21 February 2012. ## External links \[[edit](https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&action=edit&section=14 "Edit section: External links")\] - [Goods & Services Tax at Inland Revenue Authority of Singapore](https://web.archive.org/web/20070705004859/http://www.iras.gov.sg/ESVPortal/gst/index.asp) - [GST Offset Package](http://www.mof.gov.sg/gstcredits/Overview.htm) [Archived](https://web.archive.org/web/20171224014947/http://www.mof.gov.sg/gstcredits/Overview.htm) 24 December 2017 at the [Wayback Machine](https://en.wikipedia.org/wiki/Wayback_Machine "Wayback Machine") - [Singapore Customs – Tourist Refund Scheme on Goods and Services Tax](https://web.archive.org/web/20111002211724/http://www.customs.gov.sg/leftNav/trav/Tourist+Refund+Scheme.htm) ![](https://en.wikipedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&usesul3=1) Retrieved from "<https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(Singapore)&oldid=1288171632>" [Categories](https://en.wikipedia.org/wiki/Help:Category "Help:Category"): - [1994 establishments in Singapore](https://en.wikipedia.org/wiki/Category:1994_establishments_in_Singapore "Category:1994 establishments in Singapore") - [Taxation in Singapore](https://en.wikipedia.org/wiki/Category:Taxation_in_Singapore "Category:Taxation in Singapore") - [Value added taxes](https://en.wikipedia.org/wiki/Category:Value_added_taxes "Category:Value added taxes") Hidden categories: - [CS1 maint: multiple names: authors list](https://en.wikipedia.org/wiki/Category:CS1_maint:_multiple_names:_authors_list "Category:CS1 maint: multiple names: authors list") - [Articles with short description](https://en.wikipedia.org/wiki/Category:Articles_with_short_description "Category:Articles with short description") - [Short description matches Wikidata](https://en.wikipedia.org/wiki/Category:Short_description_matches_Wikidata "Category:Short description matches Wikidata") - [Use Singapore English from July 2014](https://en.wikipedia.org/wiki/Category:Use_Singapore_English_from_July_2014 "Category:Use Singapore English from July 2014") - [All Wikipedia articles written in Singapore English](https://en.wikipedia.org/wiki/Category:All_Wikipedia_articles_written_in_Singapore_English "Category:All Wikipedia articles written in Singapore English") - [Use dmy dates from July 2014](https://en.wikipedia.org/wiki/Category:Use_dmy_dates_from_July_2014 "Category:Use dmy dates from July 2014") - [Webarchive template wayback links](https://en.wikipedia.org/wiki/Category:Webarchive_template_wayback_links "Category:Webarchive template wayback links") - This page was last edited on 30 April 2025, at 22:58 (UTC). - Text is available under the [Creative Commons Attribution-ShareAlike 4.0 License](https://en.wikipedia.org/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License "Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License"); additional terms may apply. By using this site, you agree to the [Terms of Use](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use "foundation:Special:MyLanguage/Policy:Terms of Use") and [Privacy Policy](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy "foundation:Special:MyLanguage/Policy:Privacy policy"). Wikipedia® is a registered trademark of the [Wikimedia Foundation, Inc.](https://wikimediafoundation.org/), a non-profit organization. - [Privacy policy](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy) - [About Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:About) - [Disclaimers](https://en.wikipedia.org/wiki/Wikipedia:General_disclaimer) - [Contact Wikipedia](https://en.wikipedia.org/wiki/Wikipedia:Contact_us) - [Code of Conduct](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct) - [Developers](https://developer.wikimedia.org/) - [Statistics](https://stats.wikimedia.org/#/en.wikipedia.org) - [Cookie statement](https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement) - [Mobile view](https://en.m.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_$Singapore$&mobileaction=toggle_view_mobile) - [![Wikimedia Foundation](https://en.wikipedia.org/static/images/footer/wikimedia.svg)](https://www.wikimedia.org/) - [![Powered by MediaWiki](https://en.wikipedia.org/w/resources/assets/mediawiki_compact.svg)](https://www.mediawiki.org/) Search Toggle the table of contents Goods and Services Tax (Singapore) 1 language [Add topic](https://en.wikipedia.org/wiki/Goods_and_Services_Tax_$Singapore$)
Readable Markdown	null
Shard	152 (laksa)
Root Hash	17790707453426894952
Unparsed URL	org,wikipedia!en,/wiki/Goods_and_Services_Tax_(Singapore) s443