GST on a Singapore Shopify store: what to set up

Information checked as of 2 October 2026

GST is one of those settings you can ignore right up until you can't. If your Singapore store is small, the right answer is often "leave tax off". Once you're registered, Shopify's defaults don't match what the Inland Revenue Authority of Singapore (IRAS) expects, so a few settings need changing. And if you sell into Singapore from overseas, a different set of rules applies. This guide covers all three, with IRAS as the source throughout.

This is general information, not tax advice. GST depends on your facts, so check IRAS's GST pages or ask a tax professional before you act.

The short version

• Singapore GST is 9%.
• You must register once your taxable turnover passes S$1 million, looking back over a calendar year or ahead over the next 12 months.
• Not registered? Don't charge GST, and don't show it anywhere.
• Registered? Turn on tax collection for Singapore in Shopify, add your GST number, and switch to GST-inclusive prices, because Shopify shows prices before tax by default.
• Exports can be zero-rated if you keep the right documents.
• Overseas sellers fall under the Overseas Vendor Registration (OVR) regime, with different thresholds.

The rate: 9%

IRAS sets the current rate at 9%. It rose from 7% to 8% on 1 Jan 2023, then to 9% on 1 Jan 2024, and the Ministry of Finance's GST page gives the same history. GST-registered businesses charge 9% on sales of goods and services in Singapore, unless a sale can be zero-rated or is exempt.

When you have to register

IRAS makes registration compulsory when your taxable turnover is more than S$1 million. There are two ways to hit that threshold, and the GST Act sets out both.

• Looking back (retrospective view). If your taxable turnover for a calendar year (1 Jan to 31 Dec) was more than S$1 million, apply between 1 and 30 Jan of the next year. IRAS then registers you from 1 Mar.
• Looking ahead (prospective view). If at any point you can reasonably expect more than S$1 million in the next 12 months, apply within 30 days of that forecast. For forecasts made on or after 1 Jul 2025, IRAS registers you 2 months from the forecast date, which gives you some time to start charging GST.

A few details catch Shopify sellers out:

• Exports count. Taxable turnover includes zero-rated sales such as exported goods, not just local sales. It leaves out exempt and out-of-scope supplies and sales of capital assets such as equipment.
• "Reasonably expect" needs evidence. IRAS points to signed contracts, accepted quotations or a clear upward trend in your accounts. A sales target or business plan alone isn't a firm forecast.
• Sole proprietors add everything up. If you run several sole proprietorships, IRAS combines their turnover, plus income from any trade or freelance work you do.
• Late registration is expensive. IRAS backdates your registration to the date you should have registered. You then pay GST on past sales, even though you never collected it, and penalties can apply. IRAS generally waives the late-registration fine and penalties if you come forward yourself, but you still owe the GST.

IRAS has a GST Registration Calculator on the same page if you want to check where you stand.

Registering voluntarily

You can register before you reach S$1 million if you make taxable supplies, or have firm plans to. IRAS lists the trade-offs:

• The upside: you can generally claim back the GST you pay on business purchases, subject to IRAS's conditions. That helps most if you mainly export or sell to GST-registered businesses. If you're close to the threshold, you also stop having to watch your turnover.
• The catch with consumers: shoppers can't claim back the GST you charge, so you either raise prices or absorb the GST yourself.
• You're committed for 2 years. IRAS and the GST Act both say a voluntary registration lasts at least 2 years, unless the Comptroller sets a shorter period.
• E-invoicing. IRAS says businesses applying for voluntary registration on or after 1 Apr 2026 must send invoice data to IRAS through InvoiceNow-Ready Solutions, a requirement PwC's tax summary also notes.
• The paperwork. You take on the same duties as any registered business: charging GST correctly, issuing tax invoices and filing GST returns.

Not registered? Leave GST off completely

IRAS is blunt: only GST-registered businesses are allowed to charge and collect GST. The GST Act makes it an offence for anyone else to collect, or try to collect, an amount as GST. In practice:

• In Shopify, don't turn on tax collection for Singapore under Settings > Taxes and duties. Shopify's setup guide for Singapore stores says to set up a tax region only after you've registered with the tax authority.
• Don't show prices as "incl. GST", don't add a GST line, and don't print a GST number on receipts or invoices.
• Check your theme text and order notification templates for leftover tax wording from a template or an earlier setup.

If you've already charged GST by mistake, IRAS has a voluntary disclosure process for returning tax that was wrongly collected.

Setting up GST in Shopify once you're registered

Shopify's Basic Tax service covers stores based in Singapore. Shopify says it doesn't file or pay your GST for you, and that you should confirm its default rates are right for your business. Here's the order we'd follow:

1. Add your registration. Go to Settings > Taxes and duties, click Singapore, then Collect sales tax. Enter your GST registration number in Tax number and click Collect tax. If you've applied but don't have the number yet, Shopify lets you leave it blank and add it later.
2. Switch to GST-inclusive prices. Shopify shows prices before tax by default and adds tax at checkout. IRAS requires GST-registered businesses to display and quote GST-inclusive prices to the public, including on websites, and regulation 77 of the GST (General) Regulations puts that in law. In Settings > Taxes and duties, select Include sales tax in product price and shipping rate. Shopify then works out the GST portion of each price and shows it at checkout. If you set prices before you registered, decide whether to raise them by 9% or absorb the GST.
3. Check prices for overseas customers. Shopify can include or exclude tax by market under Markets > Duties and import taxes, and Singapore is one of the regions where it supports tax-inclusive pricing. One limit: Shopify says accelerated checkout buttons aren't supported when you include or exclude tax based on the customer's country.
4. Add overrides only where needed. Shopify supports tax overrides by collection if a product needs a different rate. Most goods sold in Singapore are standard-rated, so check with IRAS before you create one.
5. Watch your promotions. IRAS says a GST-registered business mustn't advertise "no GST" when it's really giving a discount equal to the GST. You still owe the GST.
6. Place a test order to a Singapore address, then check that the product page, cart, checkout and order confirmation all show the same GST-inclusive total.

One more thing that surprises people: Shopify charges Singapore-based stores GST on Shopify's own fees, and says you currently can't enter a GST number to be exempt. Ask your accountant how to treat that GST in your returns.

If you're just setting up, our step-by-step Shopify setup guide shows where taxes fit in the launch order. Moving from another platform? Our Shopify migration plan includes tax settings in the rebuild.

Selling overseas: exports and zero-rating

IRAS's e-commerce guidance sorts online sales of goods into three cases:

• Delivered in Singapore: standard-rated at 9%.
• Exported: can be zero-rated (charged at 0%) if you keep the required export documents.
• Shipped from one overseas place to another without entering Singapore: out of scope, so no GST.

Zero-rating has conditions, and PwC's tax summary also notes that it applies only to exports and international services. IRAS's main points:

• You must be certain, when you make the sale, that the goods will be exported, and you must have documents to prove it.
• If you control the export, for example by sending it through your own courier or postal arrangement, it's a direct export. You can zero-rate it if you have the documents within 60 days.
• If the customer arranges the shipping, it's an indirect export. That's standard-rated unless you meet IRAS's exceptions.
• The documents include your invoice, proof of payment and transport records such as an air waybill. IRAS's Guide on Exports lists what each scenario needs.

In Shopify, tax is charged in the regions where you've set up collection. If Singapore is your only tax region, overseas orders shouldn't carry Singapore GST. Check with a test order to an overseas address, especially if you use tax-inclusive prices. But Shopify not charging GST doesn't make a sale zero-rated: the export documents do. And remember that these sales still count toward your S$1 million.

Overseas sellers shipping into Singapore

If your Shopify store is based outside Singapore, the domestic S$1 million rule isn't the main test. The Overseas Vendor Registration (OVR) regime is.

• History. OVR started on 1 Jan 2020 for digital services sold to consumers, after it was announced in Budget 2018. From 1 Jan 2023 it was extended to all remote services and to low-value goods.
• Low-value goods are goods that, at the point of sale, are worth S$400 or less, are located outside Singapore and are delivered by air or post, and aren't exempt or dutiable. Singapore Customs uses the same definition and says the S$400 test is the price of each item, not counting shipping.
• Thresholds. IRAS requires an overseas business to register if its global annual turnover is more than S$1 million and its sales of low-value goods and remote services to Singapore consumers and non-registered businesses are more than S$100,000 a year. PwC gives the same figures.
• What registration means. You register under a simplified pay-only regime, charge 9% at checkout on low-value goods sold to customers who aren't GST-registered, and pass GST details down the delivery chain so Singapore Customs doesn't charge GST again at import. You can't claim back GST on expenses under the simplified regime.
• Above S$400, or shipped by sea or land, the goods aren't low-value goods. GST is generally collected at import through the courier or SingPost.
• If you're under the thresholds and not registered, you don't charge Singapore GST. Your customer pays import GST only if the shipment's total value, including freight and insurance, is over S$400.

How that compares with a local merchant: a Singapore business shipping from local stock follows the domestic rules above. But IRAS says a Singapore business that sells low-value goods held overseas directly to Singapore customers must count those sales toward its S$1 million too.

Marketplaces add a twist. Under certain conditions, IRAS treats an electronic marketplace operator, not the seller, as the supplier of low-value goods sold through it. That doesn't apply to sales through your own Shopify store. On the Shopify side, which tax services you get depends on where your store is based, and tax apps are available everywhere. Check Shopify's tax help for your country, then test checkout with a Singapore address.

Invoices and records

Once you're registered, IRAS's invoicing rules apply:

• Tax invoices are for GST-registered customers. Issue them generally within 30 days of the time of supply. You don't need one for zero-rated sales or for customers who aren't registered.
• A full tax invoice must show the words "Tax Invoice", your name, address and GST registration number, the invoice date and number, the customer's name and address, a description, the GST rate, and totals before GST, the GST amount and the total including GST.
• A simplified tax invoice is allowed when the total, including GST, is S$1,000 or less.
• Receipts for consumers must show the date, your business name and GST number, the total including GST, and the words "Price payable includes GST". You must issue one if a customer asks.
• Keep records for at least 5 years, as both IRAS and section 46 of the GST Act require. That covers invoices, receipts, credit notes, export documents and bank statements.
• InvoiceNow is coming for everyone. IRAS is phasing in mandatory e-invoice reporting: from 1 Apr 2028 for new compulsory registrations, and from 2028 to 2031 for existing registered businesses, depending on their turnover.

If your B2B customers need tax invoices, check that whatever generates them, whether a Shopify template or an invoicing app, shows every field IRAS lists. Taking payments too? Our guide to PayNow and GrabPay on Shopify covers the local payment side.

FAQ

Do I need to charge GST on my Shopify store in Singapore?

Only if you're GST-registered. IRAS makes registration compulsory when your taxable turnover was more than S$1 million in a calendar year, or you can reasonably expect it to pass S$1 million in the next 12 months. Below that you can register voluntarily. If you're not registered, you must not charge GST.

Should my Shopify prices include GST?

Yes, if you're GST-registered. IRAS requires GST-registered businesses to display and quote GST-inclusive prices to the public, including on websites. Shopify shows prices before tax by default, so select Include sales tax in product price and shipping rate in Settings > Taxes and duties.

Do I charge GST on orders I ship overseas?

Exported goods can be zero-rated, meaning GST at 0%, if you're certain they'll be exported and you keep the export documents IRAS requires, generally within 60 days. Without them you charge 9%. Zero-rated sales still count toward the S$1 million registration threshold.

I sell from overseas. Do I charge Singapore GST?

Possibly. Under the Overseas Vendor Registration regime, overseas businesses with global turnover over S$1 million and sales of low-value goods and remote services to non-registered Singapore customers over S$100,000 a year must register. Low-value goods are items of S$400 or less sent by air or post. Higher-value goods are taxed at import.

Where do I enter my GST registration number in Shopify?

Go to Settings > Taxes and duties, select Singapore, click Collect sales tax, enter the number in Tax number, then click Collect tax. If you've applied but don't have the number yet, Shopify lets you leave the field blank and add it later.

A reminder: this guide is general information, not tax advice. Rules and thresholds change, so check IRAS or a tax professional for your situation.

If you're building a Singapore store, a Shopify trial lets you set up GST, prices and test orders before you launch.

Start a Shopify trial →

References

Rates, features and rules change, so check the live page before you act on anything here.

1. Current GST rates, Inland Revenue Authority of Singapore (IRAS). Accessed 2 Oct 2026.
2. Do I need to register for GST, IRAS. Accessed 2 Oct 2026.
3. Factors to consider before registering voluntarily for GST, IRAS. Accessed 2 Oct 2026.
4. GST InvoiceNow Requirement, IRAS. Accessed 2 Oct 2026.
5. Voluntary disclosure for wrongful collection of GST, IRAS. Accessed 2 Oct 2026.
6. When to charge Goods and Services Tax (GST), IRAS. Accessed 2 Oct 2026.
7. Displaying and quoting prices, IRAS. Accessed 2 Oct 2026.
8. Exporting of goods, IRAS. Accessed 2 Oct 2026.
9. e-Commerce, IRAS. Accessed 2 Oct 2026.
10. Overseas businesses supplying remote services and low-value goods to Singapore, IRAS. Accessed 2 Oct 2026.
11. Local businesses: reverse charge and overseas vendor registration, IRAS. Accessed 2 Oct 2026.
12. GST on imported low-value goods, IRAS. Accessed 2 Oct 2026.
13. Invoicing customers, IRAS. Accessed 2 Oct 2026.
14. Keeping records, IRAS. Accessed 2 Oct 2026.
15. Goods and Services Tax, Ministry of Finance Singapore. Accessed 2 Oct 2026.
16. Goods and Services Tax Act 1993, First Schedule (registration), Singapore Statutes Online. Accessed 2 Oct 2026.
17. Goods and Services Tax Act 1993, section 46 (duty to keep records), Singapore Statutes Online. Accessed 2 Oct 2026.
18. Goods and Services Tax Act 1993, Part 9 including section 64A (unauthorised collection of tax), Singapore Statutes Online. Accessed 2 Oct 2026.
19. Goods and Services Tax (General) Regulations, regulation 77 (price to include tax), Singapore Statutes Online. Accessed 2 Oct 2026.
20. GST on low-value goods, Singapore Customs. Accessed 2 Oct 2026.
21. Overseas Vendor Registration Regime, Singapore Customs. Accessed 2 Oct 2026.
22. Singapore: Corporate - Other taxes, PwC Worldwide Tax Summaries. Accessed 2 Oct 2026.
23. Singapore Budget 2018: GST to be levied on imported services from Jan 1, 2020, The Straits Times. Accessed 2 Oct 2026.
24. Taxes, Shopify Help Center. Accessed 2 Oct 2026.
25. Basic Tax, Shopify Help Center. Accessed 2 Oct 2026.
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28. Understanding the impact of tax collection on displayed prices, Shopify Help Center. Accessed 2 Oct 2026.
29. Include taxes in product prices, Shopify Help Center. Accessed 2 Oct 2026.
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31. Navigating GST, SST, and VAT for Shopify billing in India, Malaysia, Singapore, and Thailand, Shopify Help Center. Accessed 2 Oct 2026.
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