Tax Refund

Eligibility for the Tourist Refund Scheme

As a tourist in Singapore, if you make any purchase of more than S$100 at participating shops, you may claim a refund on the 7% Goods and Services Tax (GST) paid on your purchases. To know whether a shop is participating in the Tourist Refund Scheme, look for a “Tax Free” shopping logo or sign displayed at the shop. You can also check with the retailer whether your purchases are eligible for GST refund. Are you eligible for a GST refund? You must be a tourist and must meet the following criteria:

• You are not a Singapore Citizen or Permanent Resident
• You spent 365 days or less in Singapore in the last 24 months before the date of purchase
• You have not been employed in Singapore in the past 6 months before the date of purchase
• You are not a crew member of the aircraft or ship that which you are leaving Singapore by
• You are 16 years or older at the time of purchase
• You are leaving Singapore from Changi Airport or Seletar Airport; or are an international cruise passenger leaving from the Marina Bay Cruise Centre Singapore or the International Passenger Terminal at HarbourFront Centre. If you are leaving Singapore on a cruise-to-nowhere, a round-trip cruise or a regional ferry, you are not eligible for a GST refund. If you are leaving Singapore by the Causeway, you are also not eligible for a GST refund.
• You must have made your purchases within two months from when you apply for a refund

Purchases that are not eligible for a GST refund include:

• Goods which you have already used or consumed in Singapore
• Goods that you are exporting for commercial purposes
• Goods that will be exported by freight
• Accommodation in a hotel or hostel, and services such as car rental and tour charges

Where to get your refund

If you are leaving by air, apply for your GST refund using the Electronic Tourist Refund self-help kiosks (eTRS kiosks) found at Changi Airport Departure Check-in Hall (before departure immigration) and Departure Transit Lounge (after departure immigration); and at Seletar Airport Immigration & Checkpoints Authority (ICA) duty office.

If you are leaving by international cruise, apply for your GST refund using the Electronic Tourist Refund self-help kiosks at Levels 1 and 2 at International Passenger Terminal at HarbourFront; and Level 1 and Level 2 Mezzanine at Marina Bay Cruise Centre Singapore at Marina South.