Confirm registration and treatment before changing a price
| Question | Reviewed source boundary | Planning action |
|---|---|---|
| Does registration need review? | IRAS records an S$1,000,000 threshold with completed-calendar-year and supported next-12-month tests. | Use the registration owner and stop without a confirmed status. |
| Which rate is used in this example? | IRAS evidence records 9% from 1 January 2024 and 9/109 for a confirmed 9%-inclusive final price. | Use the rate only after the supply treatment is confirmed. |
| Does this article decide timing or display? | No approved claim does so. | Do not infer a registration-timing, invoice or price-display rule. |
Ordered local decision path
- Confirm registration status and supply treatment outside this article. (not complete)
- Stop at the registration owner when status or treatment is unresolved. (not complete)
- Label final customer amount, GST component, retained revenue and cost in S$. (not complete)
- Choose whether the user scenario adds GST or holds the final price without treating either as recommended. (not complete)
- Run rounding and outputs only in the Singapore GST-aware pricing planner. (not complete)
- Refresh when either reviewed IRAS dependency or the tool semantic contract changes. (not complete)
Separate customer price, tax and retained revenue
GST component in a confirmed 9%-inclusive final price = final price × 9/109; retained revenue = final price − GST component
- final price
- GST-inclusive customer amount in the confirmed scenario (S$) — user-entered scenario
- 9/109
- Reviewed fraction for a confirmed 9%-inclusive final price (ratio) — IRAS official source
- retained revenue
- Customer amount before the GST component and before other costs (S$) — calculated scenario basis
Use this identity only after registration, supply treatment and rate or class have been independently confirmed for the actual transaction.
Confirmed local scenario
This reproducible example is not a benchmark, forecast, personalised tax calculation or recommendation to absorb or pass on tax.
| Confirmed scenario | Final customer amount | Tax component | Retained revenue before tax | Tax-exclusive cost basis | Interpretation |
|---|---|---|---|---|---|
| Retain S$100 and add confirmed 9% GST | S$109.00 | S$9.00 | S$100.00 | S$60.00 | Customer price rises; retained basis is unchanged. |
| Hold final price at S$100 | S$100.00 | S$8.26 | S$91.74 | S$60.00 | Retained revenue falls; test the margin effect in the planner. |
Run the confirmed scenario and choose the next review
Use the exact registered owners
- Singapore GST Registration Decision Tool
Review a supported Singapore GST registration scenario and the resulting customer price and retained margin
- Singapore GST-aware Pricing Planner
Set a retained margin and displayed price under a confirmed Singapore GST scenario
- Target Margin & Pricing Planner
Set a price for a target gross margin
Local questions and limitations
- Does every Singapore business add 9% GST?
- No. Registration and supply treatment must be confirmed independently before using this standard-rated scenario.
- Is GST retained business revenue?
- No. The scenario keeps the GST component separate from retained revenue before GST.
- Does this article say when to register or how to display prices?
- No. Those timing and display claims are outside the approved C1-C3 ceiling.
Reviewed official sources
- Do I need to register for GST? — Inland Revenue Authority of Singapore: Reviewed S$1,000,000 registration-test boundary.
- GST rate change — Inland Revenue Authority of Singapore: Reviewed 9% prevailing-rate evidence only.
- Displaying and quoting prices — Inland Revenue Authority of Singapore: Exact reviewed evidence for the 9/109 GST-inclusive final-price fraction.