Singapore GST codes and rates
Singapore charges GST at 9%. When you create a company in Singapore, Nefin sets up 3 sales and 5 purchase codes, each tied to a box of the GST F5 return. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the GST F5 - supplies and the GST F5 - purchases, ready to file every quarter.
GST codes from the GST F5 return
Each code is the box or line it fills on the GST F5 return, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 1 | Standard-rated supplies 9% (Box 1)Default | 9% |
| 2 | Zero-rated supplies, exports and international services (Box 2) | 0% |
| 3 | Exempt supplies (Box 3) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 5-SR | Standard-rated purchases 9% (Box 5)Default | 9% |
| 5-ZR | Zero-rated purchases (Box 5) | 0% |
| 5-RC | Imported services / low-value goods, reverse charge 9% (Box 5, 14) | 0% |
| NA-DISALLOW | Purchases with disallowed input tax 9% (not in Box 5) | 9% |
| NA-NOGST | Exempt or non-GST-registered purchases (not in Box 5) | 0% |
Singapore GST books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
GST F5 - supplies
Supplies
- [1]Box 1 Total value of standard-rated supplies
- [2]Box 2 Total value of zero-rated supplies
- [3]Box 3 Total value of exempt supplies
Totals Nefin calculates
- [4] Box 4 Total value of (1) + (2) + (3)Sum of the net amounts in [1] + [2] + [3]
- [6] Box 6 Output tax dueSum of the tax charged in [1]
Purchase book
GST F5 - purchases
Taxable purchases
- [5-SR]Standard-rated purchases
- [5-ZR]Zero-rated purchases
- [5-RC]Imported services and low-value goods under reverse charge
Not in Box 5
- [NA-DISALLOW]Purchases with disallowed input tax
- [NA-NOGST]Exempt or non-GST-registered purchases
Totals Nefin calculates
- [5] Box 5 Total value of taxable purchasesSum of the net amounts in [5-SR] + [5-ZR] + [5-RC]
- [14] Box 14 Imported services and low-value goods under reverse charge (also in Box 1)Sum of the net amounts in [5-RC]
- [6-RC] Output tax on reverse charge (part of Box 6)Net amount × 9%, from [5-RC]
- [7-RC] Input tax on reverse charge, before apportionment (part of Box 7)Net amount × 9%, from [5-RC]
- [7-SR] GST on standard-rated purchases (part of Box 7)Sum of the tax charged in [5-SR]
- [7] Box 7 Input tax and refunds claimedTotal of [7-SR] + [7-RC]
Source
These codes were transcribed from the tax authority's own form or instructions: IRAS Completing GST returns (GST F5), last updated 7 Aug 2026, iras.gov.sg/taxes/goods-services-tax-(gst)/filing-gst/completing-gst-returns.
Frequently asked questions
What is the GST rate in Singapore?
The standard rate is 9%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which GST codes does Nefin set up for a company in Singapore?
3 sales codes and 5 purchase codes, each named after the GST F5 return box it fills, for example 1 (Standard-rated supplies 9% (Box 1), 9%), 2 (Zero-rated supplies, exports and international services (Box 2), 0%) and 3 (Exempt supplies (Box 3), 0%).
How often is the GST F5 return filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Singapore. Your tax authority may assign you a different one.
Are these Singapore GST codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (IRAS Completing GST returns (GST F5), last updated 7 Aug 2026, iras.gov.sg/taxes/goods-services-tax-(gst)/filing-gst/completing-gst-returns).
Does Nefin produce the Singapore GST books?
Yes. The GST F5 - supplies lists every invoice and the GST F5 - purchases every bill, one row per document with a column for each return box, plus the totals the return asks for.