Last updated 10 October 2026 — by Adrian Tan, SDM. Marketing guidance, not tax or legal advice. Regulation numbers refer to the Goods and Services Tax (General) Regulations as shown on Singapore Statutes Online, and IRAS guidance as published in September 2026. Check with IRAS or a tax adviser before relying on any point.
Most marketing rules in Singapore are about what you claim. This one is about a number. If your business is GST-registered, every price you show the public, whether on a product page, a Meta ad, a menu, a flyer or a WhatsApp quote, must already include GST. “$100 + GST” is not a style choice. It is a breach of the GST (General) Regulations, and IRAS can fine you for it.
The rule is old, but it catches more businesses than you would expect. IRAS says it found more than 100 GST-registered businesses displaying prices incorrectly in the past two years. The usual culprits are e-commerce stores importing a supplier’s ex-GST price list into Shopify, B2B firms whose website shows the same “+ GST” pricing they use in sales decks, and F&B outlets that use “++” pricing without the service charge that justifies it.
This guide is for marketers, e-commerce owners and the agencies that build their ads and sites. It covers what the law says, how IRAS reads it, the exceptions that genuinely exist, how “GST absorbed” promotions should be worded, and how the rule applies to Google Shopping feeds, social ads and cross-border stores.
The rules at a glance
| Situation | What you must do | Source |
|---|---|---|
| Any price shown, advertised or quoted to the public by a GST-registered business | Show it inclusive of GST | Reg 77(1) |
| Showing both inclusive and exclusive prices | The GST-inclusive price must be at least as prominent | Reg 77(2) |
| Price lists and quotes meant only for GST-registered customers, not distributed to the public | GST-exclusive pricing is allowed | Reg 77(3) |
| Hotels and F&B outlets that genuinely charge a service charge | May show pre-GST prices if they state prominently that prices are subject to GST and service charge | IRAS guidance |
| Discount equal to the GST | Must not be advertised as “no GST” | IRAS guidance |
| Breach | Offence, fine up to $5,000 | Reg 108 |
What the law actually says
Regulation 77: the core duty
The rule sits in Part 10 of the Goods and Services Tax (General) Regulations, headed “Display of Prices”. Regulation 77(1) says that where a taxable person displays, advertises, publishes or quotes the price of a supply “in any manner”, the price must include the tax, unless the Comptroller has approved otherwise.
Three things are worth noticing about that wording. First, it covers displays, advertisements, publications and quotations, so there is no channel it leaves out: shelf tags, websites, ads, brochures, emails and spoken quotes are all covered. IRAS’s own guidance confirms that verbal quotations must include GST. Second, “in any manner” means the format does not matter. A price in a TikTok caption is treated the same as a price on a shop window. Third, the duty sits with the taxable person, which IRAS’s guidance describes as a GST-registered business. If you are not GST-registered, you do not charge GST and this rule does not apply to you, although general consumer law on misleading prices still does.
Regulation 77(2): prominence when you show two prices
You are allowed to show both prices. Plenty of B2B-facing sites do, because their business buyers think in ex-GST terms. But reg 77(2) requires the GST-inclusive price to have the same prominence as, or greater prominence than, the GST-exclusive price. In practice, that means the inclusive price should be at least the same font size, weight and colour, and should not be tucked under a toggle while the exclusive price is the headline.
Regulation 77(3): the B2B carve-out
This is the exception most marketers do not know about, and IRAS’s public guidance page does not mention it. Reg 77(3) says the duty in 77(1) and 77(2) does not apply to a display, advertisement or quotation that is intended only for supplies to a taxable person and is not ordinarily available for distribution to the public.
So a wholesale price list emailed to GST-registered trade customers, or a quote prepared for a named corporate buyer, can be ex-GST. A public pricing page on your website cannot, even if most of your buyers are businesses, because it is available to anyone. The test is about the audience and the distribution, not about who usually buys.
Regulation 78: approval to do it differently
Reg 78 lets a business apply to the Comptroller for approval to display prices in another way. IRAS can attach conditions and revoke the approval for reasonable cause. It is a formal written approval, not something you can assume. If your pricing model genuinely cannot work with GST-inclusive display, apply first and change your marketing after.
Regulation 108: the penalty
Breaching reg 77 is an offence under reg 108, with a fine of up to $5,000, and imprisonment of up to six months if the fine is not paid. IRAS publishes anonymised audit results, and its list for FY2024/25 includes a car park operator, “Company A”, fined $5,000 for repeatedly failing to show GST-inclusive prices on its car park rate and wheel-clamping fee signs. The point of that example is that the company had been told before. IRAS tends to educate first and prosecute repeat offenders.
Allowed and not allowed: the exact wording IRAS uses
IRAS’s guidance gives concrete examples, which makes this one of the few marketing rules where you can check copy against a list. Using a $100 item and today’s 9% rate:
IRAS also addresses bargaining. Where prices are negotiated, the price you display or quote must still include GST, and GST is then worked out on the final agreed price at 9/109. IRAS’s example is a $109 item sold for $90, which carries $7.43 of GST. For sales teams, the practical lesson is that the opening number in any public quote should be inclusive, and every discount is a discount off an inclusive price.
Channel by channel
Websites and product pages
Your website is the most common source of problems because it is so often fed by systems that were built for accounting, not for consumers. Check four places:
- Product and pricing pages. The displayed price must be inclusive. On Shopify, WooCommerce and similar platforms, the relevant setting is usually “prices include tax” or “display prices including tax”. If your catalogue was imported from a supplier’s ex-GST price list, every price is wrong until it is converted.
- Service pricing pages. Agencies, consultants and SaaS firms often publish “from $2,000 + GST” packages. Unless the page is restricted to GST-registered business customers and not publicly available, that is a breach. “From $2,180 (inclusive of GST)” fixes it.
- Cart and checkout. The total should not jump at checkout because GST was added at the end. Showing the GST component as a line item for information is fine; adding it on top of a headline price that excluded it is not.
- Price comparison and “was/now” claims. Both the “was” and the “now” should be inclusive so the comparison is honest. For the wider rules on reference prices, see our guide to dark patterns and pricing tricks in Singapore.
Our checklist of website legal requirements in Singapore covers the other disclosures a business site needs; GST-inclusive pricing is one line on that list, and this guide is the detail behind it.
Paid social and search ads
An ad that shows a price is an advertisement under reg 77, so the price in the creative, the headline and the primary text must be inclusive. This is where agencies get caught: a client briefs “$49 + GST” because that is how their finance team talks, and the ad goes live as written. The fix is a one-line rule in your creative QA: any dollar figure in a GST-registered client’s ad is inclusive, full stop.
Price extensions on Google Ads and price stickers on Meta catalogue ads follow the same principle, because they are prices shown to the public. If you run promotions with a headline price, test it against the IRAS list before the campaign goes live, not after a customer complains.
Google Shopping and catalogue feeds
Here the platform and the law agree. Google Merchant Center names Singapore among the countries where the price attribute must include GST or VAT, and it must match the price on your landing page. A feed with ex-GST prices will either be disapproved for a price mismatch or, worse, approved with a price that breaches reg 77 in every Shopping ad. Our guide to Google Shopping in Singapore covers feed setup in detail.
We could not find a published Meta rule that requires tax-inclusive prices in a catalogue, so treat Meta as following whatever your website shows. If the site is right, the catalogue sync will be right.
Menus, flyers and shop displays
Shelf tags, posters, menus and signs are covered in the same way, as the IRAS car park case shows. The one exception, for outlets with a genuine service charge, is next.
Quotes, emails and WhatsApp
A quote is covered whether it is written or spoken. A price sent to a member of the public over WhatsApp, Instagram DM or email must be inclusive. A formal quote to a GST-registered company that is not distributed to the public can rely on reg 77(3). If your sales team uses one template for both, make the inclusive version the default.
The “++” exception for hotels and F&B
“$28++” is so common on Singapore menus that many people assume it is always allowed. It is not. IRAS allows hotels and food and beverage outlets that impose a service charge to display prices before GST, as long as they state prominently that prices are subject to GST and service charge. IRAS gives two reasons: these outlets would otherwise need separate dine-in and takeaway price lists, and they would have to recalculate every price whenever the service charge is waived.
The exception has two limits that marketers need to respect:
- No service charge, no exception. A café, hawker-style outlet or bubble tea shop that does not charge a service charge must show GST-inclusive prices. Copying “++” from a restaurant menu template is a breach.
- A nominal service charge does not count. IRAS says the exception does not apply where the service charge is nominal and has no genuine business reason. In other words, you cannot add a token 1% charge to qualify for “++” pricing.
IRAS’s worked example shows why the customer needs the statement: a $100 item, plus a $10 service charge, plus $9.90 GST on both, comes to $119.90. That is almost 20% above the menu price, which is why the “subject to GST and service charge” statement must be prominent, not in small print at the bottom of the last page.
For F&B marketers, this matters online too. A delivery or ordering page usually carries no service charge, so the takeaway or delivery price must be GST-inclusive even if the dine-in menu legitimately uses “++”. Our guide to digital marketing for F&B in Singapore covers menu and delivery-platform marketing more broadly.
“No GST”, “GST absorbed” and other tax-themed promotions
Tax-themed promotions are popular around rate changes and big sale days. Changi Airport, furniture retailers and the Singapore Retailers Association have all run “GST absorbed” campaigns. They can be done properly, but two IRAS positions shape the wording.
You cannot advertise “no GST”
IRAS says that if you give a discount equal to the GST, you must not advertise it as “no GST”. The reason is simple: GST is still included in the discounted price and still has to be paid to IRAS. Telling customers there is no GST is therefore untrue. “No GST weekend” is out.
What absorbing GST means
When a business “absorbs” GST, IRAS treats the amount the customer pays as GST-inclusive. The business still reports output tax on it. IRAS’s example: a $10,000 sale on which GST is absorbed carries GST of $10,000 × 9/109 = $825.69, so the business reports $9,174.31 as the value of supplies and $825.69 as output tax. A tax invoice must still show GST separately; a receipt can state that the price payable is inclusive of GST.
So “we absorb the GST” is really a discount of about 8.26% (9/109) off the inclusive price, and the business pays the tax out of its margin. We could not find any IRAS-approved wording for advertising such a promotion, so the safest approach is to describe it as what it is:
| Avoid | Safer alternative | Why |
|---|---|---|
| “No GST this weekend” | “We absorb the 9% GST this weekend: pay $100 for items marked $109” | IRAS says a GST-equivalent discount must not be called “no GST” |
| “Tax-free shopping” | “Extra 8.26% off, equal to the GST on your purchase” | GST is still in the price and still paid to IRAS |
| “$100 + GST (GST waived)” | “Was $109, now $100 (inclusive of GST)” | A “+ GST” price breaches reg 77 even when the GST is then waived |
| “We pay your GST” | Acceptable if the displayed price is inclusive and the saving is stated accurately | The wording is not banned, but the price display rules still apply |
One more thing to watch: a tax-themed discount is still a discount, so any “was” price you compare against must be a genuine one. The Consumer Protection (Fair Trading) Act applies to promotional pricing claims in the usual way, and our guide to the Trade Descriptions Act in Singapore covers how price claims can also become false trade descriptions.
A decision path for any price you publish
Cross-border stores and overseas vendors
Since 2023, overseas sellers of low-value goods and remote services to Singapore consumers may have to register for GST under the Overseas Vendor Registration (OVR) regime. IRAS’s e-Tax Guide on imported low-value goods (5th edition, 30 January 2026) sets out how the display rules apply to them, and it contains two points that matter for any brand selling into Singapore from abroad.
- Pay-only vendors. Overseas vendors registered under the simplified “pay-only” scheme are not bound by the local tax invoicing and GST-inclusive price display rules (para 2.6). If they also make local supplies in Singapore, the normal rules apply.
- Normally registered vendors. OVR vendors under normal registration must follow the price display rules, including on their websites (paras 7.4.1 to 7.4.2). But para 7.4.3 allows them to show the GST-inclusive price only at the checkout page. That is a genuine exception for cross-border sites that serve many countries and cannot localise every product page.
A Singapore-based e-commerce business cannot borrow that exception. If you are registered in the ordinary way as a local business, the inclusive price must be on the product page and in your ads, not just at checkout.
For context on thresholds: a business must register for GST when its taxable turnover is more than $1 million, either at the end of a calendar year or expected in the next 12 months. The rate has been 9% since 1 January 2024. If you are approaching the threshold, plan the price switch as part of registration.
How this fits with drip-pricing rules
The GST rule deals with one component of the price. The Competition and Consumer Commission of Singapore’s Guidelines on Price Transparency, made under the Consumer Protection (Fair Trading) Act, deal with the rest. They say unavoidable charges, with taxes given as an example, should be included in the headline price, and that charges which cannot be calculated in advance should be disclosed prominently next to it.
So a compliant headline price satisfies both regimes at once: it includes GST because of reg 77, and it includes compulsory booking, platform or service fees because of the CCS guidelines. Delivery fees that depend on the customer’s choices can be shown separately, provided their existence is clear from the start. The guidelines are not legally binding in themselves, but they show how CCS will read the CPFTA’s ban on misleading pricing. The related duty to show unit prices and accurate measurements is covered in our guide to weights and measures rules for marketers.
A worked example: one product across five channels
Take a GST-registered Singapore homeware brand selling a lamp at $129 inclusive of GST ($118.35 before GST). Here is what each channel should show:
- Product page: “$129”. Optionally “$129 (inclusive of GST)”. If the brand also shows “$118.35 before GST” for trade buyers, it must be in the same or smaller type.
- Google Shopping feed:
price: 129.00 SGD, matching the landing page. - Meta carousel ad: “$129” in the creative and primary text. Not “$118.35 + GST”.
- 11.11 promotion absorbing GST: “We absorb the GST: $118.35 (inclusive of GST), usual price $129”. Not “No GST on all lamps”.
- Trade price list to interior design firms: “$95 per unit before GST” is acceptable only if the list goes to GST-registered businesses and is not posted publicly, for example in a gated trade portal.
If you plan big campaign days, our 9.9, 11.11 and 12.12 campaign guide covers the rest of the promotional calendar.
Checklist for marketers and agencies
- Confirm whether the business is GST-registered. If it is, every public price must be inclusive.
- Check the e-commerce platform’s tax display setting and any imported price lists.
- Check the Google Merchant Center feed price against the landing page.
- Add a QA rule for ad creative: no “+ GST” in any public-facing copy.
- If you show two prices, make the inclusive price at least as prominent.
- Use “++” only for hotels and F&B outlets that charge a genuine service charge, with a prominent statement.
- Word tax-themed promotions as discounts. Never say “no GST”.
- Keep ex-GST pricing to non-public B2B quotes and gated trade lists.
- For overseas sellers, check which OVR registration you hold before relying on the checkout-only exception.
- Recheck everything when the rate or your registration status changes.
Conclusion
GST price display is one of the simplest compliance rules a marketer will meet, which is exactly why breaches are embarrassing. The law asks for one thing: the number a customer sees is the number they pay. The exceptions are narrow and specific: non-public B2B quotes, hotels and restaurants with a real service charge, approved alternatives and some overseas vendors. Everything else, from a TikTok caption to a Shopping feed, should carry the inclusive price.
The good news is that getting it right also tends to convert better. A price that does not grow at checkout is a price customers trust. If you want campaigns that are both compliant and built to convert, our performance marketing team in Singapore can help; see our client case studies for results. For the bigger picture on measuring campaign returns, read our complete guide to performance marketing in Singapore.
Selling to tourists? The same price display rules sit alongside the Tourist Refund Scheme, and “tax-free” has its own meaning. See our guide to advertising tax-free, duty-free and no-GST offers in Singapore.
Frequently asked questions
Do I have to show GST-inclusive prices in Singapore?
Yes, if your business is GST-registered. Regulation 77 of the GST (General) Regulations requires any price you display, advertise, publish or quote to include GST, unless IRAS has approved otherwise. Breaches can be fined up to $5,000.
Can I write “$100 + GST” on my website?
No, not on a public website. IRAS lists “$100 + GST” and “$100 + 9% GST” as formats that are not allowed. Write “$109” or “$109 (inclusive of GST)” instead. Ex-GST pricing is only allowed in quotes and lists meant for GST-registered customers that are not distributed to the public.
Why can restaurants show prices with “++”?
IRAS allows hotels and F&B outlets that charge a genuine service charge to show prices before GST and service charge, if they state this prominently. Outlets without a service charge, or with only a nominal one, must show GST-inclusive prices.
Can I advertise a “no GST” sale?
No. IRAS says a discount equal to the GST must not be advertised as “no GST”, because GST is still included in the price and still paid to IRAS. Describe it as absorbing the GST or as a discount instead.
Do Google Shopping prices need to include GST?
Yes. Google Merchant Center requires prices for Singapore to include GST and to match your landing page. An ex-GST feed price risks disapproval and would also breach the price display rule in every Shopping ad.
Do overseas online sellers have to show GST-inclusive prices?
It depends on their registration. Pay-only OVR vendors are not bound by the display rules. Normally registered overseas vendors must follow them, but IRAS allows them to show the GST-inclusive price only at checkout. Local businesses cannot use that exception.
