Act on the result
Confirm the selected scope and effective date with the linked authority before changing registration treatment or customer price.
Educational only: Business decision support, not accounting, tax or legal advice.
Privacy: No account is required. Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Update policy: Reviewed when formulas or official dependencies change.
Scope: Singapore small-business planning using your own assumptions.
What this decision tool helps you decide
Best for
Businesses reviewing a bounded Singapore GST registration and price scenario against official supported rules.
Outputs
Threshold status, customer-facing tax price, retained revenue and margin, plus explicit unsupported-scope and authority-check states.
Start here
Confirm the supported jurisdiction, supply/customer class, registration state and effective date before entering price, cost and turnover.
Use a different tool when: Do not use this to set a retained margin and displayed price under a confirmed Singapore GST scenario; use Singapore GST-aware Pricing Planner for that decision. Use this tool to review a supported Singapore GST registration scenario and the resulting customer price and retained margin.
Price & margin
Singapore GST Registration Decision Tool: threshold status
Threshold status, customer-facing tax price, retained revenue and margin, plus explicit unsupported-scope and authority-check states.
GST-aware price and registration records
Set a retained GST-aware price and enter the exact official turnover records. Unsupported policy branches stop instead of guessing.
Your numbers stay in this browser
Enter per-unit cost on the selected GST basis.
Gross profit share retained before GST.
This bounded workflow supports Singapore only.
Special, exempt and zero-rated cases fail closed.
Optional comparisonAdd a comparison value only when it helps your decision.
Optional comparison price on the selected GST basis.
Market policy, turnover records and authority confirmationsOpen the assumptions you are less likely to change on every comparison.
Confirm whether the entered cost includes tax.
The 9% rate applies from 1 January 2024.
Prospective treatment changed on 1 July 2025.
Enter turnover for this exact measured period.
Enter turnover for this separate measured period.
Choose the confirmed status; uncertainty keeps an authority warning visible.
Choose No when tax paid remains in effective cost.
Required for recoverable GST in a tax-inclusive cost; separate from output rate.
Controls whether displayed price adds tax to retained revenue.
Confirm that the customer and transaction are inside the displayed domestic supply workflow.
Confirm that the reviewed rate and registration rules apply to the transaction and turnover periods.
The amounts must use the authority-defined taxable or GST turnover scope.
Review status
Below the selected turnover threshold
- Required displayed price
- $109.00
- Required price excluding GST
- $100.00
- GST component
- $9.00
- Effective cost
- $60.00
- Gross profit per unit
- $40.00
- Retained gross margin
- 40%
- Change from current displayed price
- $9.00
- Selected GST rate
- 9%
- Selected registration threshold
- $1,000,000.00
- Taxable turnover in the completed calendar year
- $0.00
- Supported taxable-turnover forecast for the next 12 months
- $0.00
- Highest entered turnover
- $0.00
- Remaining to threshold
- $1,000,000.00
This workflow is a source-versioned price and threshold review, not a registration, taxability, place-of-supply or filing determination. Confirm the outcome with the relevant authority.
Policy version 2026-07-16. Open the official source.
Registration review
Compare current threshold headroom with a 10% increase in prospective turnover.
ScenarioResultDifference
Entered turnover records$1,000,000.00Baseline
Prospective turnover +10%$1,000,000.00$0.00
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Required displayed price
Effective cost
recoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร (1 + input rate)60 SGDRequired price excluding GST
effective cost รท (1 โ target retained margin)100 SGDRequired displayed price
registered and tax-inclusive display โ retained price ร (1 + entered GST rate); otherwise retained price109 SGDResult$109.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Effective costCost Exclusive
- 60
- Effective costTax Rate
- 0.09
- Effective costInput Tax Rate
- 0.09
- Effective costCost Tax Basis
- Tax-exclusive cost
- Effective costInput Tax Recoverable
- Yes
- Effective costRegistration State
- Registered
- Required price excluding GSTEffective Cost
- 60
- Required price excluding GSTTarget Margin
- 0.4
- Required displayed priceRequired Price Exclusive
- 100
- Required displayed priceTax Rate
- 0.09
- Required displayed priceDisplayed Price Includes Tax
- Yes
Required price excluding GST
Effective cost
recoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร (1 + input rate)60 SGDRequired price excluding GST
effective cost รท (1 โ target retained margin)100 SGDResult$100.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Effective costCost Exclusive
- 60
- Effective costTax Rate
- 0.09
- Effective costInput Tax Rate
- 0.09
- Effective costCost Tax Basis
- Tax-exclusive cost
- Effective costInput Tax Recoverable
- Yes
- Effective costRegistration State
- Registered
- Required price excluding GSTEffective Cost
- 60
- Required price excluding GSTTarget Margin
- 0.4
GST component
Required price excluding GST
effective cost รท (1 โ target retained margin)100 SGDRequired displayed price
registered and tax-inclusive display โ retained price ร (1 + entered GST rate); otherwise retained price109 SGDGST component
displayed price โ retained price9 SGDResult$9.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Required price excluding GSTEffective Cost
- 60
- Required price excluding GSTTarget Margin
- 0.4
- Required displayed priceRequired Price Exclusive
- 100
- Required displayed priceTax Rate
- 0.09
- Required displayed priceDisplayed Price Includes Tax
- Yes
- GST componentRequired Displayed Price
- 109
- GST componentRequired Price Exclusive
- 100
Effective cost
Effective cost
recoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร (1 + input rate)60 SGDResult$60.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Effective costCost Exclusive
- 60
- Effective costTax Rate
- 0.09
- Effective costInput Tax Rate
- 0.09
- Effective costCost Tax Basis
- Tax-exclusive cost
- Effective costInput Tax Recoverable
- Yes
- Effective costRegistration State
- Registered
Gross profit per unit
Effective cost
recoverable: tax-inclusive cost รท (1 + input rate), tax-exclusive cost unchanged; non-recoverable: tax-inclusive cost unchanged, tax-exclusive cost ร (1 + input rate)60 SGDRequired price excluding GST
effective cost รท (1 โ target retained margin)100 SGDGross profit per unit
retained revenue โ effective cost40 SGDResult$40.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Effective costCost Exclusive
- 60
- Effective costTax Rate
- 0.09
- Effective costInput Tax Rate
- 0.09
- Effective costCost Tax Basis
- Tax-exclusive cost
- Effective costInput Tax Recoverable
- Yes
- Effective costRegistration State
- Registered
- Required price excluding GSTEffective Cost
- 60
- Required price excluding GSTTarget Margin
- 0.4
- Gross profit per unitRetained Revenue
- 100
- Gross profit per unitEffective Cost
- 60
Retained gross margin
Gross profit per unit
retained revenue โ effective cost40 SGDRetained gross margin
gross profit รท retained revenue40%Result40.0%
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Gross profit per unitRetained Revenue
- 100
- Gross profit per unitEffective Cost
- 60
- Retained gross marginGross Profit
- 40
- Retained gross marginRetained Revenue
- 100
Change from current displayed price
Required displayed price
registered and tax-inclusive display โ retained price ร (1 + entered GST rate); otherwise retained price109 SGDChange from current displayed price
required displayed price โ current displayed price9 SGDResult$9.00
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Required displayed priceRequired Price Exclusive
- 100
- Required displayed priceTax Rate
- 0.09
- Required displayed priceDisplayed Price Includes Tax
- Yes
- Change from current displayed priceRequired Displayed Price
- 109
- Change from current displayed priceCurrent Displayed Price
- 100
Selected GST rate
Selected GST rate
official policy rate selected by confirmed jurisdiction, supply class and effective period0.09Result9.0%
Uses Domestic standard-rated public price (On or after 1 January 2024 โ 9%), source version 2026-07-16; threshold status uses On or after 1 July 2025, Completed calendar-year taxable turnover and Supported next-12-month forecast turnover, source version 2026-07-16. Retained revenue excludes GST. The engine retains full precision; currency displays to two decimal places.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Selected GST rateJurisdiction
- Singapore domestic supply
- Selected GST rateSupply Class
- Domestic standard-rated public price
- Selected GST rateEffective Period
- On or after 1 January 2024 โ 9%
- Selected GST ratePolicy Rate Row
- Domestic standard-rated public price
- Selected GST rateEffective Date
- On or after 1 January 2024 โ 9%
- Selected GST rateSource Version
- 2026-07-16
Registration review status
Registration review status
apply the exact official comparison operator to each supported period plus any explicit supported non-turnover triggerBelow the selected turnover thresholdResultBelow the selected turnover threshold
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Registration review statusPrimary Turnover
- 0
- Registration review statusSecondary Turnover
- 0
- Registration review statusThreshold
- 1,000,000
Selected threshold
Selected registration threshold
official threshold for the confirmed supported business class1,000,000 SGDResult$1,000,000.00
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Selected registration thresholdDependency Id
- iras-gst-registration-threshold-sg
- Selected registration thresholdPolicy Version
- 2026-07-16
Taxable turnover in the completed calendar year
Official turnover period views
keep the official retrospective and prospective turnover views separate0 SGDResult$0.00
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Official turnover period viewsPrimary Turnover
- 0
- Official turnover period viewsSecondary Turnover
- 0
Supported taxable-turnover forecast for the next 12 months
Official turnover period views
keep the official retrospective and prospective turnover views separate0 SGDResult$0.00
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Official turnover period viewsPrimary Turnover
- 0
- Official turnover period viewsSecondary Turnover
- 0
Highest entered turnover
Official turnover period views
keep the official retrospective and prospective turnover views separate0 SGDResult$0.00
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Official turnover period viewsPrimary Turnover
- 0
- Official turnover period viewsSecondary Turnover
- 0
Remaining to threshold
Selected registration threshold
official threshold for the confirmed supported business class1,000,000 SGDOfficial turnover period views
keep the official retrospective and prospective turnover views separate0 SGDThreshold headroom
max(0, threshold โ highest supported turnover view)1,000,000 SGDResult$1,000,000.00
Uses policy dependency iras-gst-registration-threshold-sg version 2026-07-16 and the separately bound rate/classification policy in the same market workflow. The engine compares raw amounts; display rounding never feeds the decision.
Singapore GST Registration Decision Tool formulas โInputs used by these formula steps
- Selected registration thresholdDependency Id
- iras-gst-registration-threshold-sg
- Selected registration thresholdPolicy Version
- 2026-07-16
- Official turnover period viewsPrimary Turnover
- 0
- Official turnover period viewsSecondary Turnover
- 0
- Threshold headroomThreshold
- 1,000,000
- Threshold headroomHighest Turnover
- 0
Inputs used
- Cost amount
- 60
- Target retained margin
- 0.4
- Cost tax basis
- 0
- Jurisdiction
- 1
- GST supply class
- 1
- GST rate effective date
- 1
- Prospective-test rule period
- 1
- Completed calendar-year taxable turnover
- 0
- Supported next-12-month forecast turnover
- 0
- GST registration state
- 1
- Can input GST be recovered?
- 1
- Confirmed input GST rate
- 0.09
- Does the displayed price include GST?
- 1
- Current displayed price
- 100
- Customer and transaction classification
- 1
- Policy effective-date check
- 1
- Turnover scope check
- 1
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| costExclusive | Enter per-unit cost on the selected GST basis. | SGD/unit on the selected GST cost basis | 0 to 10000000 | Required | 60 |
| costTaxBasis | Confirm whether the entered cost includes tax. | โ | 0 (Tax-exclusive cost), 1 (Tax-inclusive cost) | Required | Tax-exclusive cost |
| currentDisplayedPrice | Optional comparison price on the selected GST basis. | SGD/unit on the selected displayed-price GST basis | 0 to 10000000 | Optional | 100 |
| customerClassCode | Confirm that the customer and transaction are inside the displayed domestic supply workflow. | โ | 1 (Confirmed supported domestic customer and transaction), 0 (Cross-border, exempt or uncertain customer scope โ unsupported) | Required | Confirmed supported domestic customer and transaction |
| displayedPriceIncludesTax | Controls whether displayed price adds tax to retained revenue. | โ | 1 (Yes โ show price including GST), 0 (No โ show price excluding GST) | Required | Yes โ show price including GST |
| effectivePeriodCode | The 9% rate applies from 1 January 2024. | โ | 0 (31 December 2023 โ 8%), 1 (On or after 1 January 2024 โ 9%) | Required | On or after 1 January 2024 โ 9% |
| inputTaxRate | Required for recoverable GST in a tax-inclusive cost; separate from output rate. | decimal input GST rate on the entered cost | 0 to 1 | Required | 0.09 |
| inputTaxRecoverable | Choose No when tax paid remains in effective cost. | โ | 1 (Yes), 0 (No) | Required | Yes |
| jurisdictionCode | This bounded workflow supports Singapore only. | โ | 1 (Singapore domestic supply), 0 (Overseas or special jurisdiction โ unsupported) | Required | Singapore domestic supply |
| policyEffectiveCode | Confirm that the reviewed rate and registration rules apply to the transaction and turnover periods. | โ | 1 (Reviewed policy period confirmed), 0 (Effective date not confirmed โ stop calculation) | Required | Reviewed policy period confirmed |
| prospectiveRulePeriod | Prospective treatment changed on 1 July 2025. | โ | 0 (Before 1 July 2025), 1 (On or after 1 July 2025) | Required | On or after 1 July 2025 |
| registrationState | Choose the confirmed status; uncertainty keeps an authority warning visible. | โ | 1 (Registered), 0 (Not registered), 2 (Not sure โ check the authority rules) | Required | Registered |
| supplyClassCode | Special, exempt and zero-rated cases fail closed. | โ | 1 (Domestic standard-rated public price), 0 (Special, exempt, zero-rated or unknown โ unsupported) | Required | Domestic standard-rated public price |
| targetMargin | Gross profit share retained before GST. | decimal gross-margin rate on GST-exclusive retained revenue | 0 to 0.95 | Required | 0.4 |
| thresholdPrimary | Enter turnover for this exact measured period. | SGD of taxable turnover/completed calendar year | 0 to 10000000 | Required | 0 |
| thresholdSecondary | Enter turnover for this separate measured period. | SGD of forecast taxable turnover/next 12 months | 0 to 10000000 | Required | 0 |
| turnoverScopeCode | The amounts must use the authority-defined taxable or GST turnover scope. | โ | 1 (Confirmed official turnover scope), 0 (Not confirmed โ stop calculation) | Required | Confirmed official turnover scope |
Singapore GST Registration Decision Tool: threshold status
Use the Singapore GST result as a bounded planning review, not a registration or tax determination.
Formula summary
- Primary formula
- R = 2 when a reviewed trigger applies; R = 1 at an equality boundary; otherwise R = 0
Data used here
- Singapore GST registration threshold tests: Inland Revenue Authority of Singapore; verified; checked 2026-07-16.
- Singapore GST standard rate: Inland Revenue Authority of Singapore; verified; checked 2026-07-16.
Decision checks
Stress-test the decision
Retest projected turnover, cost and customer-facing price without changing jurisdiction or classification at the same time.
Assumptions and sources
- Singapore GST registration threshold tests
- IRAS compulsory GST registration guidance Checked 2026-07-16.
Primary source โ - Singapore GST standard rate
- IRAS GST rate and inclusive-price fraction guidance Checked 2026-07-16.
Primary source โ
When this estimate can be misleading
- This workflow does not determine GST registration, taxability, place of supply, exemptions, filing dates or liability.
- Only the displayed business classes and period tests are supported; uncertain or additional cases stop instead of using a guessed threshold.
- The entered amounts must use the authority-defined taxable-turnover scope and must not mix periods or tax bases.
- A below-threshold result does not rule out another registration trigger, voluntary registration or a special rule.
- The price calculation supports only the displayed jurisdiction/place-of-supply, supply and customer classifications, registration state and effective-date row; unsupported GST cases fail closed.
- Use the official authority guidance or a qualified adviser before acting.
- Use the Singapore GST result as a bounded planning review, not a registration or tax determination.
Educational estimate, not advice. See all assumptions & limitations โ
Related reading
Guides to interpret the decision and its assumptions.
- Singapore GST Pricing: Final Price and Revenue
Separate retained revenue from Singapore GST after registration, treatment and rate have been independently confirmed.
Read guide
Frequently asked questions
How do I review a supported Singapore GST registration scenario and the resulting customer price and retained margin?
Confirm the selected scope and effective date with the linked authority before changing registration treatment or customer price.
Does this decide whether the business must register?
No. It compares only supported turnover views with a reviewed threshold and always requires an authority check.
Why are the periods shown separately?
The relevant authorities apply distinct retrospective or prospective tests. Combining them would change the rule.
Does Margin101 store my turnover?
Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Is this tax or legal advice?
No. It is educational threshold triage; confirm the actual obligation with the authority or a qualified adviser.
What evidence should I check before making the decision?
Check the source record, timing and excluded costs behind the result before making the business decision.
How should I treat tax in this calculation?
Use the tax basis and rate shown by the tool, confirm that they fit the transaction and jurisdiction, and keep every input on one consistent basis.