GST Refund in Singapore: A Comprehensive Guide for Tourists

When it comes to shopping in Singapore, tourists can take advantage of the Goods and Services Tax (GST) refund scheme. Our comprehensive guide walks you through the entire process, from understanding eligibility criteria to navigating claim procedures. Discover how you can maximize your savings and make the most of your shopping experience in the Lion City.

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Tourist putting money into his wallet after claiming a GST Refund in Singapore

When visiting Singapore, you may find yourself making purchases for souvenirs, gifts, or personal use. As a tourist, you can take advantage of the Goods and Services Tax (GST) refund scheme to save money on your purchases. In this guide, we’ll provide a thorough explanation of the tourist GST refund in Singapore, the eligibility criteria, the process of claiming your tax refund, and tips on how to maximize your refund.

What is the GST Refund Scheme for Tourists in Singapore?

The GST refund scheme, also known as the Tourism Refund Scheme, allows tourists visiting Singapore to claim a refund on the 8% Goods and Services Tax (GST) paid on their purchases at participating shops.

Who is Eligible for Tourist GST Refund?

To be eligible for a GST refund in Singapore, you must meet the following criteria:

  • You are a tourist visiting Singapore (not a Singapore permanent resident or citizen).
  • You are at least 16 years old at the time of purchase.
  • You are not part of the aircraft crew on which you are departing Singapore.
  • You are departing from Singapore via Changi Airport or Seletar Airport (GST refunds do not apply if leaving by the Causeway or sea).
  • Your purchases were made within two months of applying for the refund.
  • You are not a Specified Person on the date of purchase, within the prior 3 months, or on the date you submit your GST refund claim at the airport.

What Purchases Are Ineligible for GST Refund?

The following items and services are not eligible for a GST claim in Singapore:

  • Goods that have already been used or consumed.
  • Goods exported for commercial purposes.
  • Goods that will be exported by freight.
  • Accommodation in hotels or hostels, and services such as car rental and tour charges.

How to Claim a GST Tax Refund

There are a variety of ways to apply for your GST refund in Singapore. Before we dive into the different methods, it’s important to note that you can collate up to 3 same-day receipts or invoices to meet a minimum purchase amount of $100. These receipts should be from shops bearing the same GST registration number and shop name.

Electronic Tourist Refund Scheme (eTRS)

The Electronic Tourist Refund Scheme (eTRS) is a convenient method to apply for GST refunds electronically, eliminating the need to fill up different refund forms issued by various shops.

How to Use eTRS

When purchasing from retailers participating in eTRS, you must show your original passport to prove your eligibility under the scheme. The retailer will then issue an eTRS transaction with your passport details.

You can choose to use one credit or debit card as an eTRS Token to link all your eligible purchases. Alternatively, if you do not want to use a card as an eTRS Token, you can collect eTRS Tickets issued by the retailer at the point of purchase.

Claiming Your GST Refund via eTRS

At the airport, proceed to the eTRS self-help kiosk with your purchased goods. There are two locations for these kiosks:

  • For purchases you plan to check-in, apply for the GST refund at the eTRS self-help kiosk located at the departure check-in hall.
  • For hand-carry purchases, apply for the GST refund at the eTRS self-help kiosk located at the Departure Transit Lounge.

If your transactions are not approved at the self-help kiosk, approach a customs officer located near the kiosks for assistance. You may be required to show your purchased goods, original receipts, passport, and boarding pass.

GST Refund via Global Blue or Tourego Mobile Applications

To simplify the tax refund process and keep track of your purchases, you can use the mobile applications provided by Global Blue or Tourego.

  • Global Blue: Download the “SHOP TAX FREE” mobile app.
  • Tourego: Download the “Tourego-Full Mobile Tax Refund” app. Present your unique QR code in the Tourego App to the cashier for tax refunds during payment.

Ensure that your location service and notification alert are enabled on your mobile phone, and that you are within 15 meters of the eTRS Self-Help kiosks at the airport.

Global Blue Refund (In-Store)

Global Blue offers an in-store refund service, allowing you to receive your refund directly to your credit card and saving time at the airport.

  • To request a tax refund, you need to approach the shop assistant and ask for the ‘Downtown Refund (In-Store)’ service. You will be required to provide your credit card details, and the refunds will be processed within five working days. If your purchase is up to $25,000, you are eligible for an in-store refund, but if the value of the transaction exceeds this limit, only the standard refund option will be available.
  • To validate your tax-free transactions before departing Singapore, you need to visit the eTRS self-help kiosk. If you’re leaving from the Changi Airport, you can use the Mobile Validation service available in the Global Blue SHOP TAX FREE mobile application.

Modes of Refund for GST Claim

After completing the necessary steps at the eTRS self-help kiosk, you can choose your preferred refund option:

  • Cash Refund: Proceed to the Central Refund Counter in the Departure Transit Lounge with your passport.
  • Credit Card: The refund will be credited to your specified credit card within 10 days upon successful claim submission.
  • Alipay: If you are a Chinese citizen, you can choose the Alipay refund option after completing your declaration at the eTRS self-help kiosks. Once the transaction is successful, the money will be credited to your Alipay account.
  • Bank Cheque: Provide your name and mailing address on the slip printed from the eTRS kiosk. Then, drop it into the designated refund box for bank cheques. The refund will be processed within 14 days, and the bank cheque will be sent to your mailing address. 

Tips to Maximize Your GST Refund

Here are some tips to help you make the most of your GST claim in Singapore:

  • Plan your shopping: Try to make your purchases within a short time frame to meet the minimum purchase amount of $100.
  • Look for participating stores: Check for the “Tax Free” shopping sign to ensure the store is part of the GST refund scheme.
  • Keep your receipts: Retain all original receipts until you receive your GST refund.
  • Arrive early at the airport: Allow sufficient time to process your GST refund and for the inspection of goods, if required.
  • Use mobile apps: Utilize the Global Blue or Tourego mobile applications to streamline the tax refund process.

With this guide on GST refunds in Singapore, you are now well-equipped to make the most of your shopping experience in the country. Take advantage of the tourist GST refund Singapore scheme, and enjoy your stay in this vibrant city-state!



GST Registration Procedure

To register for GST in Singapore, it is mandatory to provide the tax authority with the Goods and Services Tax registration form (GST F1) and the essential supporting documents. For partnerships, an additional form (GST F3) detailing all partners must be completed. Separate application procedures/forms are available for overseas companies, group registration, and divisional registration.

The registration process takes approximately three weeks. Upon successful registration, you will receive a Notification of GST Registration letter containing your GST number, effective date of registration, filing frequency, and due dates, as well as any special instructions. To start a GST registration or file your GST returns head to the official IRAS myTaxPortal.

Implementing GST in Singapore Businesses

As a GST-registered entity, you are responsible for charging GST on the supply of goods and services and remitting the GST charged to IRAS. GIRO payment arrangements via a Singapore bank account are the preferred method of payment.

You can either charge GST on top of your selling price or absorb the GST by treating the price as GST-inclusive. All GST-inclusive prices must be displayed, advertised, and quoted verbally or in writing. Failure to do so is illegal and may lead to penalties.

If the customer is a GST-registered entity, a tax invoice should be provided during billing. This document serves as a supporting record that enables the customer to claim input tax on standard-rated purchases.