Goods and Services Tax (GST) is similar to Value Added Tax which is applied in many other countries. If you’re in Singapore specifically to shop for luxury items at the boutique stores of Orchard Road or Marina Bay Sands, buying high quality gold and jewelry, electronics and tech, or even just picking up souvenirs of your trip, GST can mean you pay more than you need to.
The good news is that short term tourists in Singapore are able to reclaim GST conveniently, so you have more to spend while you’re visiting. This guide covers how GST refunds in Singapore work, and who is eligible. Here’s a quick look at the topics we’ll cover in this comprehensive guide to GST refunds in Singapore:
Table of contents
- How much is the GST in Singapore?
- Who is eligible for a GST refund in Singapore?
- The GST Refund Middlemen: Who handles your money?
- What goods are eligible (and ineligible) for a tax refund?
- Step-by-Step: How to claim your GST refund
- Where to find GST refund desks in Singapore
- Deadlines: How long do you have to claim your GST?
- Common Mistakes: Why GST refunds get rejected
- Conclusion: Tips for a smooth refund process
- Useful resources (checked 31st March 2026)
How much is the GST in Singapore?
GST in Singapore is set at 9% of the price of your purchase (correct at time of writing, 31st March 2026).
When you reclaim your GST in Singapore the actual amount you get back is slightly less than this due to handling fees which are deducted as your payment is processed.
Who is eligible for a GST refund in Singapore?
You may be eligible for a GST refund in Singapore if the following apply:
- You’re aged 16 or older, and not a Singapore Citizen, Permanent Resident or long term resident on a work, student, dependent or long-term pass
- You are not a crew member of the aircraft on which you are leaving Singapore
- You spend at least 100 SGD (including GST) in one store which participates in the Tourism Refund Scheme (or up to 3 same-day receipts from the same store)
- You will leave Singapore from Changi International Airport or Seletar Airport within 2 months of the purchase you claim GST on
- You are not a ‘Specified Person’ (e.g., holders of MFA-issued identification cards such as certain diplomats/staff and their spouses/dependents)
Special Rules for Digital Nomads and Long-term Visas
You’re not eligible for a GST refund from Singapore if you have a long term resident visa such as a work, student, or dependent pass. Also, you can not apply for a refund if you have a long-term visit pass.
If you’re unsure about whether or not you’re entitled to claim a GST refund based on your visa or residence status, seek the advice of customs officers before you make your purchase.
The GST Refund Middlemen: Who handles your money?
A retailer might offer you a GST tax refund under the Tourist Refund Scheme (TRS) or the Electronic Tourist Refund Scheme (eTRS) either independently or as part of one of the two Central Refund Agencies in Singapore:
- Global Blue Singapore
- Global Tax Free
Where retailers are part of the Global Blue Singapore or Global Tax Free groups, there are usually clearly visible signs to help you identify this. However as some retailers offer refunds without being part of these networks, it’s still worth asking the store if they support GST refunds before you buy.
In some cases, stores can offer an immediate refund to your credit card – this takes a couple of days to arrive. Otherwise you’ll need to set up your refund to your card or in cash at the airport. We’ll look at these options a little later in more detail.
What goods are eligible (and ineligible) for a tax refund?
Goods must not be wholly or partly consumed in Singapore. Standard‑rated goods you will take out of Singapore (e.g., clothing, electronics, jewellery, souvenirs) may qualify; accommodation and services do not. Goods exported by freight are ineligible. You can’t claim on items used in Singapore, services and accommodation, or things you’re exporting by freight. Here’s a quick summary:
- Eligible: New, unused and properly packaged clothing, electronics, jewelry, souvenirs.
- Ineligible: Goods wholly or partly consumed in Singapore; goods exported for business or commercial purposes; goods that will be exported by freight; accommodation in a hotel/hostel or similar; services are not eligible.
Step-by-Step: How to claim your GST refund
Here’s a quick walk through of how to claim your GST refund. The process is fairly simple, and as the stores which offer GST refunds tend to be in popular tourist areas, staff are familiar with the process and always happy to help you if you need it.
Step 1: In the Store (The Paperwork)
In the store, look for the “Tax-Free” signage, or ask a member of staff if you’re not sure if the store is a member of the GST refund network.
At the cash desk, ask for the Tax-Free Form. You’ll need to have your physical passport, and a valid Electronic Visit Pass (e-Pass). You can’t use an image or copy of your passport for this purpose.
Step 2: Digital Validation & Kiosks (The eTRS kiosk)
Go to an eTRS kiosk in the airport at least 30 minutes early, so you can sort your GST refund and have your items inspected. You can’t pack your items into your check in baggage until after this step.
At the kiosk you’ll need to present your receipts, purchases, Passport, e-Visit Pass & travel documents. If the kiosk indicates that inspection is required, proceed to the Customs Inspection counter.
Step 3: The Customs Stamp (The Physical Backup)
Show your items to the customs staff at Changi Airport or Seletar Airport, to complete the process. You may also need to show your passport and boarding pass or ticket proving your onward flight.
Once you’ve completed the physical inspection you can then pack your items for check in and proceed to departures. You must leave within 12 hours of your GST refund being approved.
Step 4: Receive your refund
In both Changi and Seletar you can choose to receive your refunds via credit card (credited within 10 days) or Alipay (paid immediately).
If you’re leaving from Changi Airport you can also choose to get your money in cash by showing your validated Tax Free form at the Central Refund Counter located in the Departure Transit Lounge. If you want to get over 7,500 SGD in refund as cash, you’ll need to pay a fee of 100 SGD to 200 SGD depending on the situation.
Where to find GST refund desks in Singapore
You can find GST refund desks in Singapore at the major international airport, Changi, and also at Seletar Airport which offers a smaller number of flights overseas. You can not get a GST refund if you’re leaving the country by land or boat.
Changi Airport and Jewel
You can find an eTRS kiosk in Changi Terminal 1, 2, 3 and 4. In most terminals there are options both before you check in and in the transit lounge. Cash refund desks are also available in Changi Terminal 1, 2, 3 and 4, in the transit lounge once you’ve checked in.
If you’re in Jewel – the mall connected to Changi airport – you can get your refund right there, at the eTRS kiosk on level one near the concierge.
Seletar Airport
The eTRS kiosk in Seletar Airport is available close to the entrance, on the left side near to the lifts. Only credit card or Alipay refunds are offered (no cash refunds).
Deadlines: How long do you have to claim your GST?
You must apply for your GST refund at an eTRS self‑help kiosk within 2 months from the date of your purchase; if inspection is required, present your goods at the Customs Inspection counter. Once your form is validated you have 12 hours to leave the country – that’s why this process is typically completed at the airport as you’re leaving.
Common Mistakes: Why GST refunds get rejected
Finally, here are a few common errors you’ll want to avoid to make sure your GST refund reclaim goes smoothly:
- Not meeting the minimum spend – purchases must be 100 SGD or more, although you can split this into three separate receipts on the same day if you like
- Forgetting your physical passport when you make your purchase – staff can’t help you with a claim if you don’t have your passport on you
- Losing your receipts – when you’re validating your claim you’ll be rejected if you’re missing the original receipts
- Being unable to pass customs inspection – if your goods are in checked luggage and have gone before customs validation can happen, you will be denied your refund
Conclusion: Tips for a smooth refund process
Getting a refund of your GST can mean you have 9% more to spend on your purchases. However you’ll need to follow the eligibility and validation rules to make sure everything goes well:
- Arrive at the airport 30 minutes earlier than usual to finalise your eTRS claim
- Keep all original receipts stapled to the tax-free forms so you can pass customs inspection
- Make sure you validate your purchases within 2 months, and leave within 12 hours of validation
Useful resources (checked 31st March 2026)
- Inland Revenue Agency of Singapore – GST refund information
- Visit Singapore – GST refund information
- Global Blue – Singapore GST explainer from popular GST refund network
- Global Tax Free – landing page for GST refund network
- eTRS kiosk – locator to find the kiosks needed to claim





