Visitors to Singapore can claim back the Goods and Services Tax (GST) on many purchases when they leave the country. The process is called the Tourist Refund Scheme, and most of it happens at self-service kiosks at the airport. This step-by-step guide explains how to claim your GST refund at Changi Airport, who can claim and the mistakes that cost people their refund.
Rules can change, so check the latest details on the IRAS website before you shop.
Who can claim a GST refund?
You can usually claim if you are a visitor to Singapore, aged 16 or over, and you leave the country by air from Changi or Seletar Airport. You cannot claim if you are a Singapore citizen or permanent resident, or if you work as crew on the flight you are leaving on.
What purchases qualify?
- Goods bought from shops that are part of the Tourist Refund Scheme. Look for "Tax Free Shopping" signs or ask the shop.
- A minimum spend of S$100, including GST, at the same shop. You can usually combine up to three receipts from the same shop on the same day.
- Goods you take out of Singapore within two months of buying them.
Services such as hotel stays, meals and tours do not qualify. Goods you have used in Singapore, such as opened perfume, may also be refused.
Step 1: Ask for a tax refund when you pay
Tell the shop you want a tourist tax refund and show your passport. The shop will record the purchase for the electronic Tourist Refund Scheme (eTRS) and link it to your passport or card. Keep your receipts and the goods together.
Step 2: Go to an eTRS kiosk at Changi Airport
At the airport, find an eTRS self-help kiosk. Which one you use depends on your goods:
- Goods in checked luggage: use a kiosk in the departure check-in hall, before you check in your bag.
- Goods in hand luggage: use a kiosk after immigration, in the departure transit area.
Scan your passport and follow the instructions on screen.
Step 3: Show your goods if asked
The kiosk may tell you to show your goods at the customs inspection counter. If so, bring the items, receipts and passport. If you have already checked in a bag with goods that need checking, you may lose the refund for those items, so do the kiosk first.
Step 4: Choose how to get your refund
Choose your refund method at the kiosk, such as a refund to your card. The refund agency may take a small administration fee, so the amount you receive can be a little less than the full GST.
Common mistakes to avoid
- Spending under S$100 at a single shop.
- Forgetting to ask the shop for a tax refund when paying.
- Checking in your bag before using the kiosk.
- Using or opening the goods before you leave.
- Leaving Singapore more than two months after the purchase.
Where to shop before you fly
Orchard Road has the largest choice of shops that offer tax-free shopping. If you are staying there, see our list of hotels in Orchard & River Valley. For designer brands, read our luxury shopping guides, and for airport tips see our Changi Airport guides.
FAQs about the GST refund at Changi Airport
How much do I need to spend to get a GST refund in Singapore?
At least S$100, including GST, at the same shop. You can usually combine up to three receipts from that shop on the same day.
Where are the eTRS kiosks at Changi Airport?
There are kiosks in the departure check-in halls, for goods in checked bags, and in the transit areas after immigration, for goods in hand luggage.
How long does a GST refund take?
Card refunds can take some time to appear on your statement, depending on your bank and the refund agency.
Can I claim a GST refund on hotel bills and meals?
No. The Tourist Refund Scheme covers goods you take out of Singapore, not services.
More tips in our tax-free shopping guides.
