Tax-Free Shopping Guides

How the GST refund in Singapore works

Most prices in Singapore include GST, the goods and services tax. As a visitor, you can often claim a GST refund in Singapore on goods you buy here and take home. The system is called the Tourist Refund Scheme, or TRS. It is electronic, so you claim at self-service kiosks at the airport instead of filling in paper forms. The official rules are on the IRAS website. IRAS is the Inland Revenue Authority of Singapore.

Who can claim a GST refund?

You can usually claim if all of these apply to you:

• You are not a Singapore citizen or permanent resident.
• You are 16 or older.
• You are not a crew member on the flight you leave on.
• You leave Singapore by air from Changi Airport or Seletar Airport, with the goods.
• You leave within two months of buying the goods.

You cannot claim if you leave by land or sea, for example by road to Malaysia. Other conditions may apply, so check the latest rules before you shop. If you are still planning your trip, see our Visas & Entry topic too.

Which purchases qualify?

What you can claim on

• Goods bought from shops in the scheme. Look for a "Tax Free" sign or ask at the till.
• Purchases of at least S$100, including GST, at the same shop. You can combine up to three receipts from the same shop on the same day.
• Goods you carry out of Singapore yourself when you fly.

What you cannot claim on

• Services, such as hotel stays, tours, meals and transport.
• Goods you have used up, fully or in part, in Singapore.
• Goods for business or commercial use.
• Goods you do not take with you on your flight.

Rules, fees and prices can change, so check the latest details on the IRAS website before you shop.

How to claim, step by step

1. At the shop. Ask for a tax refund before you pay and show your passport. The shop links the claim to your passport. Keep your receipts and any refund documents.
2. Use the same passport. At the airport, use the passport you showed at the shop.
3. Goods in your checked bag. Before you check in, go to an eTRS self-service kiosk in the departure check-in hall. Scan your passport. If the kiosk tells you to, show the goods at the customs inspection counter. Then check in your bag.
4. Goods in your hand luggage. After immigration, use an eTRS kiosk in the transit area. Show the goods at the customs counter if asked.
5. Choose how to get paid. The kiosk lets you pick a refund method, such as to a card or in cash. The options depend on the refund agent. Cash refunds are paid at a refund counter in the transit area.

Our post GST Refund at Changi Airport: Step-by-Step Guide walks through each stage at the airport. For terminal tips, see our Changi Airport topic.

Common mistakes to avoid

• Forgetting your passport. Shops cannot start a claim without it.
• Checking in the goods first. If the goods are in your checked bag, use the kiosk before check-in, not after.
• Leaving it too late. Queues at kiosks and counters can be long at busy times, so arrive early.
• Using the goods. Goods you have used in Singapore may not qualify.
• Splitting purchases across days. You can only combine receipts from the same shop on the same day.
• Expecting the full amount. Refund agents usually take an admin fee, so you get back a little less than the GST you paid.

Where tax-free shopping pays off

A refund matters most on bigger buys, such as watches, jewellery, cameras and laptops. See our Luxury Shopping and Electronics & Gadgets topics. Many large stores on Orchard Road are in the scheme. So are many shops at Jewel Changi Airport, which is a handy last stop before you fly. Our Money & Costs topic covers cards, cash and budgets.

FAQs about the GST refund in Singapore

What is the minimum spend for a GST refund?

You need to spend at least S$100, including GST, at one shop. You can combine up to three receipts from that shop on the same day.

Can I claim a GST refund if I leave Singapore by land?

No. The scheme only works when you leave by air from Changi Airport or Seletar Airport.

Can I get a GST refund on my hotel bill?

No. Hotel stays, meals and other services do not qualify. The scheme covers goods you take out of Singapore.

Do I need to show my purchases at the airport?

Sometimes. The kiosk tells you if customs officers need to see them, so keep the goods easy to reach.

How is the refund paid?

You choose at the kiosk. Cash is paid at the airport, while card refunds take longer to reach your account.