If you are planning a stay in Singapore, the total on your hotel bill includes more than just the room rate. A 9% Goods and Services Tax (GST) and a mandatory 10% service charge are added to every hotel booking, raising the effective cost by nearly 20% above the advertised price. This article breaks down each charge, explains why the tourist GST refund excludes hotel accommodation, and gives you the exact steps to claim a refund on eligible purchases before you fly home.
Last checked: 2026-09-05
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GST rate: 9% (effective from 1 Jan 2024) · Standard service charge: 10% (mandatory fee) · Tourism Tax Levy: Applicable to hotel stays (rate not specified in inputs) · Property tax on hotel rooms: 10% of AV at 25% assessment rate
Note: The underlying data for this guide relies on publicly available government tax resources and industry publications current as of February 2025.
How we researched this
Last checked: 2026-09-05.
Sources reviewed: government tax authority (IRAS), official customs website (Singapore Customs), hospitality industry glossary (FoodNHotelAsia), travel blog (4stogo), Singapore Statutes Online, official tourist refund operator site.
We did not conduct on‑site visits to Singapore hotels or airport refund counters, and we did not independently verify figures with hotel operators or tax authorities.
Singapore hotel taxes at a glance
- 9% (effective from 1 January 2024) – IRAS
- 10% added to the room rate and also subject to GST – IRAS
- At least SGD 100 (including GST) in a single receipt – IRAS
- Approved refunds credited within 10 days – IRAS
| Fee or rule | Value |
|---|---|
| GST rate | 9% (from 1 Jan 2024) IRAS |
| Standard service charge | 10% (mandatory; subject to GST) IRAS |
| Tourism cess (when applicable) | 15%, 20%, or 30% of gross receipts (depending on hotel category and event) Singapore Statutes Online |
| Minimum spend for tourist GST refund | SGD 100 (including GST) per receipt IRAS |
| Departure window for refund | Within 2 months of purchase IRAS |
| Refund method – credit card | Credited within 10 days IRAS |
What are the hotel taxes in Singapore?
Hotel bills in Singapore consist of the room rate, a 10% service charge, and a 9% Goods and Services Tax (GST) applied on the total (room plus service charge). The Inland Revenue Authority of Singapore (IRAS) confirms that hotels must display GST‑inclusive prices in all public advertisements and brochures. This means the advertised rate should already include the taxes, but many booking sites show the pre‑tax price and add the charges at checkout.
Goods and Services Tax (GST)
The GST rate rose to 9% on 1 January 2024, up from 8% in 2023/specific-business-sectors/hotel-and-food-beverage” target=”_blank” rel=”noopener nofollow”>IRAS). The tax applies to all taxable supplies, including hotel accommodation. Hotels registered for GST must account for the tax on every sale.
Mandatory Service Charge
Nearly every hotel in Singapore adds a 10% service charge. Although it is called a “service charge,” it is a mandatory fee that becomes part of the taxable amount for GST. IRAS states the service charge itself is subject to GST, meaning you effectively pay GST on the service charge as well.
Tourism Tax Levy
Separate from the GST and service charge, a tourism cess can apply to hotel premises used for designated tourism events. According to the Singapore Tourism (Cess Collection) Order 2024, rates vary between 15%, 20%, and 30% of gross receipts, depending on the hotel category and the event. This levy is not applied to everyday leisure stays – it is triggered by specific tourism‑related events.
The bottom line: The standard hotel bill includes a combined 19% uplift (10% service charge + 9% GST on the room and service charge), plus the potential for an event‑specific tourism cess.
How much is the tax for foreigners in Singapore?
Foreign visitors pay exactly the same taxes and service charges as Singapore residents on hotel stays. IRAS applies a single GST rate uniformly, and the mandatory service charge is industry‑wide. There is no separate “foreigner tax” for hotel accommodation.
Is Singapore tax free for foreigners?
No. While Singapore is often described as a low‑tax country, it is not tax‑free for visitors staying in hotels. The only tax relief available to tourists is the Tourist Refund Scheme, which allows a refund of GST on goods purchased and exported – not on services such as hotel stays, meals, or transport. The official Tourist Refund Scheme explicitly states: “Services are not eligible for GST refund.”
The pattern: Foreigners pay the same hotel taxes as locals, and the GST refund system deliberately excludes accommodation to keep the process focused on physical goods exported from Singapore.
Important: Hotel accommodation cannot be refunded under the Tourist Refund Scheme. Even if you spend SGD 100+ on a room, the GST paid on that stay is not reclaimable. Only goods you take out of Singapore qualify.
Can I get a tourist tax refund in Singapore?
Yes, but only on qualifying goods – not on hotel stays. The Tourist Refund Scheme (eTRS) allows eligible tourists to claim back the 9% GST paid on goods purchased from participating retailers, provided the goods are exported within two months of purchase and meet a minimum spend of SGD 100 (including GST) per receipt.
Who is eligible for a GST refund?
To be eligible, you must be a visitor who has not stayed in Singapore for more than 365 days in the last 2 years. You are also not eligible if you are a crew member of a departing aircraft or vessel, or if you are leaving Singapore by land (e.g., via Malaysia).
What purchases qualify for a GST refund?
Eligible goods include most tangible products purchased from a retailer displaying the “Tax Free” logo. Food, beverages, and services (including hotel stays, restaurant meals, and transport) are excluded. The goods must be in your hand luggage or checked baggage when you depart, and you must present the original receipts. IRAS warns that goods sent by post or courier are not covered.
The catch: Even though you can claim a refund on souvenirs and electronics, the hotel bill is entirely excluded. Many travellers assume a “tax free shopping” sign applies to their entire trip, but accommodation falls outside the scheme.
How do I claim a GST refund in Singapore?
Claiming your GST refund at Changi Airport requires a few steps. The process is handled through the electronic Tourist Refund Scheme (eTRS).
- Shop at participating retailers. Look for the “Tax Free” logo and ask for an eTRS receipt when making a purchase of SGD 100 or more (including GST).
- Keep original receipts and goods together. You need to show both the goods and the receipts at the refund counter. Do not pack them in check‑in luggage if you will be asked to present them manually.
- Use the eTRS kiosks or staffed counters at Changi Airport. The counters are located in the departure transit areas after immigration. At Seletar Airport, only card and Alipay refunds are available – no cash.
- Select your refund method. Options at Changi are credit card, Alipay, or cash. For credit card refunds, the approved amount is credited within 10 days, according to IRAS.
- Undergo customs check (if selected). You may be asked to present the goods. Ensure they are unopened and unused.
The refund operator is Global Tax Free Pte Ltd, appointed by Singapore Customs. You can also complete the process via the eTRS mobile app.
What to watch: Goods must be taken out of Singapore within two months of purchase – if you leave later, the refund will be forfeited. Also, the minimum spend is per receipt; you cannot combine receipts from different stores to reach SGD 100.
“For credit card refund, the approved refund amount will be credited to the specified credit card within 10 days.”
Inland Revenue Authority of Singapore
“Services are not eligible for GST refund under the Tourist Refund Scheme.”
Tourist Refund Scheme official site
“Tourist GST refunds are processed by Global Tax Free Pte Ltd as the approved central refund counter operator.”
The bottom line: “Tourist GST refunds are processed by Global Tax Free Pte Ltd as the approved central refund counter operator.”Singapore Customs
Key dates in Singapore hotel tax history
- – GST rate rises from 8% to 9%/specific-business-sectors/hotel-and-food-beverage” target=”_blank” rel=”noopener nofollow”>IRAS).
- – Singapore Statutes Online publishes the Tourism (Cess Collection) Order 2024, setting cess rates for hotel premises during tourism events.
- – IRAS and Singapore Customs maintain the Tourist Refund Scheme rules: eligible goods must be exported within two months, and hotel accommodation remains excluded from refunds.
iras.gov.sg, iras.gov.sg, page.mysoftinn.com, iras.gov.sg, themoneybees.co, foodnhotelasia.com, helpcenter.yotel.com, sso.agc.gov.sg, sso.agc.gov.sg, stb.gov.sg, sso.agc.gov.sg, channelnewsasia.com, customs.gov.sg, iras.gov.sg, iras.gov.sg, iras.gov.sg
Frequently asked questions about hotel tax in Singapore
How much tax refund will I get in Singapore?
You can claim back the 9% GST on eligible goods, provided you spend at least SGD 100 (including GST) per receipt. The actual refund amount is the GST paid, minus any administrative fee (typically 1–2% of the purchase amount charged by the refund operator).
Can I bring anything I buy in Singapore to the airport for GST refund?
Yes, you must physically bring the goods (unopened and unused) to the eTRS counter at Changi or Seletar Airport. Goods sent by post or courier are not eligible. The goods must be in your hand or checked baggage and available for inspection.
Is it worth claiming a VAT refund in Singapore?
For purchases over SGD 100, the refund is often worth the effort, especially on electronics or luxury goods where the tax saved can be significant. However, the refund is not available on meals, hotel stays, or transport, so factor that into your budget.
Where is the tax refund in Singapore airport?
At Changi Airport, eTRS counters are located in the departure transit areas after immigration clearance. At Seletar Airport, refunds are handled by staff at the departure lounge. Cash refunds are only available at Changi; Seletar offers credit card and Alipay only.
Can I get my GST money back if I stay at a hotel?
No. Hotel accommodation is explicitly excluded from the Tourist Refund Scheme. The GST you pay on your room, service charge, and any incidentals is not reclaimable. Only goods (tangible items) purchased from registered retailers can have their GST refunded.