When must a company register for GST in Singapore?

Generally, a company may be required to register for GST if its taxable supplies exceeded S$1,000,000 in a calendar year (January to December), or are expected to exceed S$1,000,000 over the next 12 months.

Even below the compulsory threshold, a company can register voluntarily after careful consideration. The current GST rate is 9%. Once the registration obligation arises, registration must be applied for within the set deadline, so please monitor your revenue trend in advance.

• If you mainly deal with overseas customers: some supplies such as exports may be zero-rated, so review the transaction structure before registering.
• For a newly incorporated company: if the first-year revenue plan is expected to exceed the threshold, the registration obligation may arise on a prospective basis.

Tax treatment can differ depending on the company's revenue, shareholder structure and transactions, so please consult an accounting professional before applying it.

The Lee Kim Alliance accounting team provides accounting and tax consultations.

As of November 2026, source: IRAS, IRAS